The Municipal Property Assessment Corporation, or MPAC, administers property assessments and appeals of assessment in the Province of Ontario MPAC determines the assessed value for all properties across the province of Ontario, Canada. This is provided in the form of an Assessment Roll, which is delivered to municipalities throughout the province on the second Tuesday in December. Municipalities then take the assessment roll, and calculate property taxes for each individual property in their jurisdiction. MPAC complains that tax payers often confuse MPAC's role as an assessment agency for taxes; MPAC responds that they only provide assessments. Municipalities set the tax rates, and distribute the tax burden based on the assessed values provided by MPAC.