Request for Reconsideration and Appeals Fact Sheet
What you need to know: The basics
- Every property owner has the option to file a Request for Reconsideration (RfR), free of charge, if they disagree with their assessment.
- The deadline to file an RfR for each property tax year is stated on the notice. Learn more about certain deadline extensions for the 2020 tax year as a result of COVID-19.
- If the property, or a portion of it, is classified as residential, farm or managed forest, the property owner must first file an RfR with MPAC before the property owner can file an appeal with the Assessment Review Board (ARB).
- All other properties are not required to file an RfR before filing an appeal with the ARB. Learn more about the ARB’s response to COVID-19.
Reasons for filing a RfR and/or appeal
Some examples of reasons to file an RfR include:
- You believe that your assessed value is too high or too low.
- The property data on your Notice of Assessment or on AboutMyProperty is incorrect. For example, you may want to update the information we have on file on the size of your building or the area of your land.
- You believe your property classification should be different.
- You have more than one type of property (or "property classification") listed on your Notice of Assessment, and the portions of assessed value for each class are incorrect. For example, your property may include both commercial and tax-exempt portions.
- You received a Property Assessment Change Notice that you believe is incorrect.
Who can file an RfR?
You can file an RfR if you:
- are the property owner
- received a Property Assessment Notice
- are the property owner’s representative
Items you may need to support your Request for Reconsideration
You must provide sufficient property-specific reasons and supporting documentation with all Requests for Reconsideration.
This may include:
- sale information
- the assessed value for comparable properties, which you can find on AboutMyProperty
- recent appraisals
- zoning information
- estimates for significant repairs (e.g. repairs for cracked and leaking foundation walls, water damage due to flooding, termite damage, sagging roof line, etc.)
How to file a Request for Reconsideration (RfR)
Login to AboutMyProperty at mpac.ca
There are many benefits to filing an RfR online through AboutMyProperty:
- It’s the fastest way to start a review.
- You can attach documents, pictures and reports to your RfR.
- You will be able to check the status of your request.
Submit an RfR form by mail or send us a letter requesting a review of their assessment.
- RfR forms can be found on mpac.ca
- Submissions by letter must include the following details to process the request:
- 19-digit roll number (located on the Property Assessment Notice)
- Full name, address and phone number
- Property-specific reasons for filing an RfR and supporting documentation
How long does it take for MPAC to review an RfR?
- Generally, MPAC tries to respond to RfRs within 180 days (or less) from when we receive the request.
- We may need up to 60 more days to review a property’s assessment. In these cases, we will contact the property owner.
- We mail a letter with the results.
- If changes are required to the property’s classification or assessed value, they will be applied to the property.
- If the RfR is completed before the return of the Assessment Roll, we will mail the property owner a new Property Assessment Notice.
- If the RfR is completed after the Assessment Roll is returned, we will mail the property owner Minutes of Settlement for their review, recommending a new value.
Filing an Appeal with the Assessment Review Board (ARB)
The ARB is an independent tribunal (decision-making body) of the Ontario Ministry of the Attorney General and has its own appeal process. More information about how to file an appeal, including forms and fees, is available at tribunalsontario.ca/arb/.
- A property owner has 90 days after MPAC has notified them of our decision on their RfR to file an appeal with the Assessment Review Board (ARB).
- The deadline for submitting an appeal to the ARB will be in the letter that MPAC sends the property owner with the results of the RfR.
- Please consult the ARB’s website for information about their process and proceedings as well as their response to COVID-19, which may impact your appeal.
Since 2009, we have seen a steady decrease in the number of RfRs and appeals. The number of RfRs filed has decreased by 50% and the number of appeals has decreased by 40%.
As of December 31, 2019, MPAC completed a total of 16,277 Requests for Reconsideration. This reflects:
- 8,963 residential
- 1,619 farm
- 1,556 residential condominium
- 3,831 non-residential
- 308 centralized
The Municipal Property Assessment Corporation (MPAC) is an independent, not-for-profit corporation funded by all Ontario municipalities, and is accountable to the Province, municipalities and property owners. Our role is to value and classify all properties in Ontario in compliance with the Assessment Act and regulations set by the Government of Ontario.
- We are the largest assessment jurisdiction in North America, assessing more than five million properties in Ontario, representing $2.96 trillion in property value.
- Our assessments provide the foundation that municipalities use to calculate the property taxes needed to pay for community services.
- Our assessors are trained experts in the field of valuation and apply appraisal industry standards and best practices.
- Our assessments and data have met international standards of accuracy and are relied upon by banks, insurance companies and the real estate industry.