If you believe that your assessment is incorrect, you should first contact the Municipal
Property Assessment Corporation (MPAC) to discuss your assessment or verify details about your
property. If you still have concerns, you may ask MPAC for a formal reconsideration of your
assessment. There is no fee for a Request for Reconsideration (RFR). The request must be made
prior to March 31st for that year. You can obtain an RFR application on the MPAC web
site www.mpac.ca or by calling 1-866-296-MPAC
(6722).
If you wish to file an appeal with the Assessment Review Board
(ARB) and do not wish to file a Request for Reconsideration with
MPAC first, you must pay the appropriate fee and remit the form before March 31st of the
taxation year that you are appealing. Appeals received after March 31st will not be accepted by
the ARB. Other appeals (for example, supplementary assessment) may be made within 90 days from
the notice date of the assessment. The ARB is an independent tribunal of the Province of
Ontario. Full details on how to appeal your assessment to the ARB may be outlined through
their web site www.arb.gov.on.ca.
A tax account is only adjusted when the City is notified of the change in assessment by MPAC
or the ARB. It is recommended that taxes continue to be paid while an appeal or
reconsideration is underway to avoid penalty and interest charges in the event that the appeal
or reconsideration is not successful. There may be a significant delay between the time
an assessment is appealed and a decision is rendered.
As taxes are a lien on property, adjustments resulting from appeals are applied to the
property tax account at the time of determination. If you have an outstanding
reconsideration or appeal, and are selling your property, please ensure your lawayer makes
provision for readjustment of taxes subsequent to your closing date.
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