ARB: Introduction to Property Assessment

Introduction to Property Assessment Overview In Ontario, property assessments are based on the current value as of a specific date. The Assessment Act determines the date of valuation for each taxation year. These dates are shown below. Valuation Dates Taxation Year Date of Valuation 2013 – 2016 January 1, 2012 2017 – 2021 January 1, 2016 […]