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). Beginning with the 2017 tax year, for years in which there is an Assessment update, the deadline to submit a RfR is 120 days from the issuance date printed on the Property Assessment Notice. For non-reassessment years, the deadline to submit an RfR remains March 31.
RfRs may also be filed on a supplementary or omitted Property Assessment Notice. For 2017 and subsequent taxation years, the deadline to submit an RfR is 120 days from the issuance date printed on the Property Assessment Notice. The property owner may file an RfR every year if he/she chooses to do so. An RfR application may be obtained 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 has up to 180 days to complete its review and respond to the taxpayer. 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.