Ontario. Property Assessment Division

Identity area

Type of entity

Lower-level Ontario government office (type C)

Authorized form of name

Ontario. Property Assessment Division

Parallel form(s) of name

    Standardized form(s) of name according to other rules

    • Property Assessment Division

    Other form(s) of name

    • Ontario. Assessment Division

    • Ontario. Assessment Services Division

    • Ontario. Property Assessment Program

    Identifiers for corporate bodies

    Description area

    Dates of existence

    1970-1998

    History

    The Property Assessment Division was created on January 1, 1970 within the Ontario Department of Municipal Affairs, as the Assessment Division. The division absorbed the former Municipal Assessment Branch, but was much larger than the branch as a result of the assumption of the municipal assessment function directly by the provincial government. Prior to 1970, this function was administered by municipalities in Ontario, with some oversight from the provincial government. The number of employees in the former Municipal Assessment Branch was around 100. The number of employees in the new division was approximately 2,000.

    The Division included the Assessment Standards Branch and the Assessment Education Branch. It also included seven regional offices scattered around Ontario. In 1971, the number of regional offices was reduced to five.

    On April 1, 1972, the Assessment Division became part of the newly created Ministry of Revenue. At that time, it was restructured into the Assessment Standards Branch and the Field Services Branch. The division was originally headed by an Executive Director. In 1980 an Assistant Deputy Minister was appointed for the property assessment program.

    In 1980, the Assessment Division was restructured and renamed the Assessment Services Division. The division then included the Assessment Policies and Priorities Branch, the Field Operations Branch, the Special Properties Branch, the Data Services and Development Branch, and 31 Regional Assessment Offices.

    After the division moved into the Ministry of Finance in 1993, it was renamed the Property Assessment Division and the Appraisal Services Branch was set up within it, absorbing the Special Properties Branch. The Field Operations Branch was also split into the Eastern and Northern Regional Operations Branch, and the Central and Western Regional Operations Branch. In 1998 the real property assessment function was divested by the Ontario government, and the Division was replaced with the Ontario Property Assessment Corporation (OPAC), a statutory corporation controlled by the municipalities.

    Places

    Legal status

    Functions, occupations and activities

    The Property Assessment Division administered the Assessment Act, conducting the valuation and assessment of real property (land and buildings) in Ontario for the purposes of municipal taxation, and enumeration for voters' and school supporters' lists. The division also took over the administration of the Provincial Land tax Act, involving the assessment of property in unorganised territory.

    Address

    Internal structures/genealogy

    General context

    Relationships area

    Related entity

    Ontario. Dept. of Municipal Affairs (1934-1972)

    Identifier of related entity

    AA21

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Dept. of Municipal Affairs controls Ontario. Property Assessment Division

    Dates of relationship

    1970-1972

    Description of relationship

    Related entity

    Ontario. Ministry of Revenue (1972-1993)

    Identifier of related entity

    AA89

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Ministry of Revenue controls Ontario. Property Assessment Division

    Dates of relationship

    1972-1993

    Description of relationship

    Related entity

    Ontario. Ministry of Finance (1993-)

    Identifier of related entity

    AA90

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Ministry of Finance controls Ontario. Property Assessment Division

    Dates of relationship

    1993-1998

    Description of relationship

    Related entity

    Ontario. Municipal Assessment Branch (1947-1969)

    Identifier of related entity

    CA1305

    Category of relationship

    temporal

    Type of relationship

    Ontario. Municipal Assessment Branch is the predecessor of Ontario. Property Assessment Division

    Dates of relationship

    Description of relationship

    Related entity

    Ontario Property Assessment Corporation

    Identifier of related entity

    O898

    Category of relationship

    temporal

    Type of relationship

    Ontario Property Assessment Corporation is the successor of Ontario. Property Assessment Division

    Dates of relationship

    Description of relationship

    Access points area

    Subject access points

    Place access points

    Epithet

    Control area

    Authority record identifier

    CA1321

    Institution identifier

    Rules and/or conventions used

    RAD: Rules for Archival Description, 2nd edn (2008)

    Status

    Approved

    Level of detail

    Dates of creation, revision and deletion

    2026-11-16: migrated to AtoM

    Language(s)

      Script(s)

        Sources

        Annual Reports of the Dept of Municipal Affairs, 1969-1970. Ont. Govt. Directories, 1970-1998

        Ontario Government Telephone Directories, 1972-1980.

        Maintenance notes

        Not in Canadiana Authorities.


        Archivist(s):
        Ralph Coram