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 may 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).
Appeals to the Assessment Review Board (ARB) can only be made within 90 days from the date
MPAC mails the results of the Request for Reconsideration (RFR) review to the property
owner. MPAC must make determination on a Request for Reconsideration (RFR) by
September 30th of the taxation year. 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 obtained 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 lawyer makes provision for
readjustment of taxes subsequent to your closing date.
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