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Assessment Appeals

If you disagree with your property assessment, you may file an appeal to have it changed.

Deadlines for the 2019 Taxation Year

Property owners with a residential, farm or managed forest property must first submit a Request for Reconsideration (RfR) with the Municipal Property Assessment Corporation (MPAC) by March 31 of the current tax year (For 2019, the deadline to appeal your property assessment is March 31, 2019).

MPAC will provide a decision by September 30th (or November 30th if both parties agree to an extension). This is a free process.

Commercial, industrial and multi-residential property owners have the option of filing an RfR with MPAC or appeal directly to the ARB. Either option must be done by March 31 of the current tax year. If the owner files an RfR with MPAC and is not satisfied with the result, they may then file an appeal to the ARB within 90 days of receiving MPAC's decision.

To file a Request for Reconsideration (RfR) with MPAC:

To file an RfR with MPAC, or for information about your property's assessment, please contact MPAC at 1-866-296-6722 or visit their website at mpac.ca. A written request can be sent to P.O. Box 9808, Toronto Ontario M1S 5T9.  There is no charge to file a RfR.

More information about your property, including information on comparable properties, is available from MPAC at aboutmyproperty.ca. You will need a copy of your Assessment Notice from MPAC to access the website.

To file an appeal with the Assessment Review Board (ARB):

If a residential, farm or managed forest property owner is not satisfied with MPAC's decision on their RfR, they may file an appeal to the Assessment Review Board (ARB). This must be done within 90 days of the issuance of the RfR by MPAC. 

Commercial and Industrial properties

To file an appeal with the ARB, please send a written request to the Assessment Review Board, 655 Bay Street, Suite 1500, Toronto ON M5G 1E5.

A fee of $125 for residential and farm properties or $300 for commercial or industrial properties must accompany the appeal.

For more information, please contact the Assessment Review Board at (416) 314-6900 or toll free 1-800-263-3237 or online at arb.gov.on.ca.