In Ontario, all land in the Province must be assigned a property class or classes for property taxation purposes. The Municipal Property Assessment Corporation (MPAC) is responsible for accurately assessing and classifying all property in Ontario and also determines the tax liability of property and whether a property is eligible for a property tax exemption. Non-profit organizations, similar to service providers often found in community hubs, may qualify for the residential property class if they own and occupy a property. However, where they are a tenant and lease space from a municipality, school board, church or within a commercial space, such as a shopping mall or plaza, the ownership requirement in the residential property class are not met, and the property or portion of property occupied by the organization defaults to the commercial property class. This online information guide outlines the process for registered charities and non-profit organizations in Ontario to seek an exemption or a reclassification of the property.
Community Hubs Assessment Guide
Municipal Property Assessment Corporation