*See the downloads at left for detailed instructions*
The Ontario Government has made a number of changes to the Request for Reconsideration (RfR) and Appeal processes, including changing the deadline for filing a RfR with MPAC.
The deadline for filing a RfR with MPAC is April 1, 2013 for the 2013 property tax year. For more information about RfRs and appeals, call 1 866 296-6722 or visit the MPAC website.
1 - Review your Property Assessment Notice to make sure that it contains the most up-to-date information about your property, and ask yourself if you could have sold your property for its assessed value on the valuation date listed on your Property Assessment Notice?
2 – Contact MPAC at 1 866 296-MPAC (6722) and ask to review the value of properties similar to yours (up to 24 of your choosing). You can do this by visiting
AboutMyProperty, and entering the User ID and Password included on your Assessment Notice, or, you can send a written request . and follow the instructions to register and obtain the information.
P.O. Box 9808
Toronto ON M1S 5T9
Fax: 1 866 297-6703
For areas of the province where mapping is not available, you can search at the municipal level through an address search. If you want to look up a property that is not in your neighbourhood, but still within your municipality, you can enter the address in the property search window to get a "Property Detail Snapshot".
3 – If you still do not believe your assessed value is accurate, you can ask MPAC to review your assessment free of charge through a Request for Reconsideration (RfR). The deadline to file your RfR is generally March 31 of the tax year.
RfR forms are available at www. mpac.ca or call MPAC to get a copy. You may also file your RfR electronically through AboutMyProperty. You will be able to attach documents, pictures and reports to accompany your RfR.
Write a letter requesting a RfR. In your letter, please include the 19-digit roll number on your Property Assessment Notice; your full name, address and phone number; and all the reasons why you feel your assessment is incorrect. The mailing address is:
P.O. Box 9808
Toronto ON M1S 5T9
You may request a RfR any time before March 31 of the current tax year. MPAC makes every attempt to review each request within 60 days. However, properties with unique or complex circumstances (like rural or waterfront properties) could take longer. Once the RfR is completed, MPAC will notify you of the results of the review in writing. If an adjustment needs to be made, the municipality will also be informed of the change so that your property taxes can be adjusted accordingly.
4 - You may also choose to file an Appeal with the ARB, an independent tribunal of the Ontario Ministry of the Attorney General.
You have 90 days after MPAC has notified you of its decision on your RfR to file an Appeal with the ARB. The ARB has its own Appeal process. For more information, please contact the ARB at 1 800 263-3237 or 416 314-6900 or visit their website at www.arb.gov.on.ca. To enquire about your eligibility in the farm or managed forest classes or conservation land exemption, contact MPAC for more information.
If you wish to apply for eligibility you will need to file a RfR with the respective program administrator.
Farm Property Tax Class Program
Ontario Ministry of Agriculture and Food
Conservation Land Tax Incentive Program
Ministry of Natural Resources
Managed Forest Tax Incentive Program
Ontario Forestry Association or Ontario Woodlot Association
At an ARB hearing, the onus is on MPAC to prove the accuracy of the assessed value. MPAC will present comparable properties as evidence and will share that information with you prior to the hearing. You will also be asked to provide evidence to support your position. Ideally, you should select properties that are similar to yours (for example, neighbourhood, lot dimensions, living area, age of structure(s) and quality of construction). Please contact MPAC if you have any questions.
Related Downloads and Links:
Dealing with inappropriate assessments - Requests for reconsideration, and appeals
Note: this information remains correct for 2013. The deadline to file an RfR is April 1, 2013.