Priority Lien Status for Tax-Rolled Charges 

OMTRA has received feedback from members regarding recent changes to Development Charges, specifically the ability to defer these charges, alongside concerns about the lack of priority lien status once they are tax rolled.

Members have also raised similar concerns about the absence of priority lien status for tax-rolled Provincial Offences Act (POA) and Automated Speed Enforcement (APS) fines.

In response, OMTRA has taken action by drafting and submitting a letter to relevant provincial ministers. The letter advocates for legislative amendments to ensure that any charges eligible to be added to the tax roll and collected in the same manner as municipal taxes are granted priority lien status. This change would help protect municipal revenues and support consistent and effective enforcement across all tax-rolled charges.

 OMTRA's Letter on Enhanced Municipal Access to MPAC Data

OMTRA recently submitted a letter to the Minister of Finance in support of expanded municipal access to property assessment data held by the Municipal Property Assessment Corporation (MPAC).

The letter builds on the Province's commitment in the 2025 Ontario Spring Budget to modernize assessment data access and recognizes the important role assessment information plays in municipal planning, budgeting, growth management, and property tax administration.

In its correspondence, OMTRA requested regulatory changes that would provide municipalities with broader authority to use assessment data for operational, financial, and analytical purposes. The letter also identified several key data needs, including access to detailed Industrial, Commercial and Institutional assessment information, province-wide assessment benchmarks, and annual residential unit counts.

OMTRA believes that providing municipalities with meaningful access to existing assessment data will improve decision making, strengthen transparency, support provincial housing and infrastructure objectives, and enhance long term fiscal sustainability. OMTRA will continue to engage with the Province and MPAC on this important initiative.

Municipal Connect Survey: Results & Next Steps

We are pleased to share that the results of the Municipal Connect Survey are included here for your review. Thank you to all members who participated and provided valuable insights on key issues and priorities.

OMTRA has compiled the survey findings and submitted them to MPAC along with a corresponding letter outlining member-identified needs and concerns. MPAC has acknowledged receipt of this submission, and OMTRA’s Legislation Committee is planning to meet with MPAC’s Municipal and Stakeholder Relations team to further discuss the results and explore next steps.

We will continue to keep members informed as discussions progress and appreciate your continued engagement on this initiative.

POA Advocacy

OMTRA is engaging with key municipal sector partners, including the Association of Municipalities of Ontario (AMO), the Association of Municipal Managers, Clerks and Treasurers of Ontario (AMCTO), the Municipal Finance Officers’ Association of Ontario (MFOA), and the Municipal Court Managers’ Association (MCMA), to address ongoing challenges related to Provincial Offences Act (POA) courts and collection processes.

Through these discussions, the organizations are working to identify shared priorities and opportunities to strengthen the effectiveness, efficiency, and long-term financial sustainability of POA programs. This coordinated approach will help ensure that municipal stakeholders are aligned in advocating meaningful improvements to processes, systems, and funding models that support the continued delivery of POA services across Ontario.

 S.357(1) of the Municipal Act: ARB Reviewing Sickness & Poverty Application Approach

Recent decisions of the Assessment Review Board (ARB) signal a significant shift in how applications under section 357(1)(d.1) of the Municipal Act, 2001 will be adjudicated going forward.

In 2026 CanLII 1376 (ON ARB) | S.A.B. v Mississauga (City) | CanLII, the Board established an objective framework for determining “extreme poverty,” adopting Statistics Canada’s Market Basket Measure (MBM) as the benchmark for basic living necessities. The Board further defined “extreme poverty” using a reduced threshold (75% of MBM), referred to as the Extreme Poverty Income Cut-Off (EPIC).

This framework was subsequently refined in 2026 CanLII 29001 (ON ARB) | Y.J. v Niagara Falls (City) | CanLII, where the Board confirmed that the same objective methodology applies to “sickness” applications. Importantly, the Board clarified that, in cases of sickness, the appropriate benchmark is the full MBM (Canada’s Official Poverty Line), rather than the reduced EPIC threshold. The analysis focuses on a taxpayer’s net income relative to this benchmark, with consideration of available assets, rather than a subjective review of actual spending decisions.

Additional relevant decision: 2025 CanLII 128556 (ON ARB) | M.A.N. v Hamilton (City) | CanLII

Together, these decisions establish a consistent, objective test by the ARB for determining whether a taxpayer is “unable to pay” municipal taxes, replacing the more discretionary, case-by-case assessments that have historically been applied.

 The Market Basket Measure (MBM – noted above) is how the Canadian federal government defines poverty.

Quality of life indicator: Poverty

A person or family is considered to be in poverty if their disposable income is not enough to afford a basic basket of goods and services needed for a modest standard of living in their community.

This “basket” includes essentials such as food, clothing, shelter, transportation, and other necessary expenses, and the cost varies depending on location and family size.

 OMTRA will actively engage with the ARB to better understand any updates or changes to how appeals under section 357(1)(d.1) are being handled, and will share updates with members as more information becomes available.

OMTRA has received a response from the Minister of Finance regarding our recommendation to introduce a statutory limitation period for appeals made under section 40.1 of the Assessment Act. In its reply, the Ministry acknowledged OMTRA’s concerns and confirmed that this issue has been taken into consideration as part of the government’s ongoing review of the property assessment and taxation system. However, no immediate changes are planned.

OMTRA continues to monitor new decisions released under section 40.1, including the most recent motion decision, 2026 CanLII 1375 (ON ARB) | 1039573 Ontario Limited v Municipal Property Assessment Corporation Region 30 | CanLII. In that case, the Board declined to correct an error after finding that prejudice to the municipality, together with systemic concerns and the need for finality in the assessment roll, outweighed the owner’s financial prejudice. The decision underscores that significant delay in raising an error can create unanticipated impacts for municipal budgeting and highlights the importance of municipalities participating as active respondents in palpable error motions to ensure their interests are fully represented. OMTRA will remain attentive to further jurisprudence and any policy developments arising from the Province’s broader review of the assessment system.