Property Assessment Appeals and COVID-19
Due to the March 2020 emergency order regarding COVID-19, the reassessment originally scheduled to be completed for the 2021-2024 taxation years has been postponed.
For the 2021 taxation year, your property’s assessed value will be the same value as that from the 2020 taxation year unless there have been changes to your property.
Please visit the Municipal Property Assessment Corporation (MPAC) for updates regarding the reassessment. https://www.mpac.ca/HowAssessmentWorks/
Appeals
If you disagree with your property assessment, you may file a Request for Reconsideration (RfR) to the Municipal Property Assessment Corporation (MPAC) or file an appeal with the Assessment Review Board (ARB) for consideration to have it changed.
If you own a residential, farm, managed forest or conservation land property and you disagree with your property assessment, you must first file a RfR before you can file an appeal with the ARB.
For the 2021 tax year, property owners will have until March 31, 2021 to file a RfR to MPAC. In response to a RfR, MPAC has up to 180 days to complete its review and respond to the property owner. The RfR process is free to the property owner.
If the property owner is not satisfied with MPAC's decision on their RfR, they may file an appeal to the ARB. This must be done within 90 days from the mailing date of MPAC's Notice of Decision of the RfR.
For all other property types, property owners have the option of either filing a RfR with MPAC or filing an appeal directly with the ARB. Your deadline to file an appeal with the ARB is 90 days from the mailing date of MPAC's Notice of Decision only if you filed a RfR, otherwise if you are filing an appeal directly with the ARB, your deadline to file with the ARB is March 31, 2021.
If you receive a Property Assessment Change Notice for a supplementary or omitted assessment during taxation year 2021, the deadline to file a RfR will be different than the date indicated above, however the deadline will be clearly indicated on the notice.
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. A written request can be sent to P.O. Box 9808, Toronto Ontario M1S 5T9.
More information about your property, including information on comparable properties, is available from MPAC. You will need a copy of your Assessment Notice from MPAC to access the website.
To file an appeal with the ARB, please visit the ARB website or call them at 416-212-6349 or toll free at 1-866-448-2248. There is a fee to file an appeal with the ARB.