If you believe that your assessment is incorrect, you should first contact 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 are no fees for a Request for Reconsideration (RFR). The request must be filed by March 31st for the current taxation year or 90 days after receiving a supplementary or omitted assessment notice. You can obtain an RFR application on the MPAC website or by calling MPAC's toll free number, 1-866-296-6722.
Filing an RFR is a mandatory first step for residential property owners. MPAC must respond by September 30th of the year or within 180 days for supplementary and omitted assessment appeals. If you disagree with MPAC's decision, you may file an appeal with the Assessment Review Board (ARB).
If you wish to file an appeal with the ARB, you must pay the appropriate fee and remit the form within 90 days of receiving your RFR decision. If you are a business property owner (commerical, industrial, or multi-residential) you have the option of foregoing the reconsideration process and appealing directly to the ARB of which the deadline is March 31st in the current taxation year. Full details on how to appeal your assessment to the ARB may be obtained through their website at 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 which 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 that your lawyer makes provision for readjustment of taxes subsequent to your closing date.