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Tax Appeals

Property owners may apply to adjust taxes to reflect a significant change in their property. 

Sections 357 and 358 of the Municipal Act, 2001 govern property tax adjustments. 

The Town must receive applications under Section 357 by February 28 of the year following the change. 

Criteria

To be eligible the following criteria must be met:

  • You have changed how you use the property, which may change the tax classification.
  • You have changed how you use the property so the lands have become exempt from taxes.
  • A fire or demolition has razed or damaged structure.
  • You have removed a mobile home.
  • A gross or manifest error was made in the preparation of your assessment by MPAC.  This could include an incorrect square footage, lot size or another factual error in the records for your property.
  • You are repairing or renovating the property to prevent you from using the land normally for at least three consecutive months.  

In the case of a gross or manifest error being made on your property, Section 358 allows you to also file a tax appeal application for the two years prior to the year the application is being made. 

For example, if you are filing a tax appeal application for a gross or manifest error in 2015, you may also file under Section 358 for the 2014 and 2013 tax years.

This type of appeal only applies to overcharges caused by factual errors that were made in producing the assessed value by MPAC and does not apply to errors in judgment in assessing the property.

Download the Tax Appeal Application (pdf)