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. 
  • 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. 

Reasons for filing an 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 RfR

You must provide sufficient property-specific reasons and supporting documentation with all Requests for Reconsideration. 

 This may include:

  • photos 
  • 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 an 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.

By Mail

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. 

The Results

  • 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 ARB.
  • The deadline for submitting an appeal to the ARB will be in the letter that MPAC sends the property owner with the RfR results. 
  • Please visit the ARB’s website for information about their process and proceedings.  

Background Information 

Since 2009, we have seen a steady decrease in the number of RfRs and appeals. For the period of January 1 to December 31, 2023, MPAC completed a total of 8,700 RfRs.

About MPAC

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 5.6 million properties in Ontario, representing more than $3.1 trillion in property value.
  • Our assessments provide the foundation 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.

Media Contact

media@mpac.ca