If you believe that your assessment is incorrect, you should first contact the Municipal Property Assessment Corporation (MPAC) to discuss your assessment or verify details about your property. If you still have concerns, you may ask MPAC for a formal reconsideration of your assessment. There is no fee for a Request for Reconsideration (RFR). The request may be made at any time during the year for that year. You can obtain a RFR application by downloading the document from the MPAC site or by calling 1-866-296-MPAC (6722).
If you wish to file an appeal with the Assessment Review Board (ARB), you must pay the appropriate fee and remit the form before March 31 of the taxation year that you are appealing. After that date, a Request for Reconsideration remains your only option. The ARB is an independent tribunal of the Province of Ontario. You can Efile an ARB appeal online, full details may be obtained through their web site
Tax accounts are adjusted before the final billing of each year. It is recommended that taxes continue to be paid while an appeal or reconsideration is underway to avoid penalty and interest charges in the event that the appeal or reconsideration is not successful. There may be a significant delay between the time anassessment is appealed and a decision is rendered.
As taxes are a lien on property, adjustments resulting from appeals are applied to the property tax account at the time of determination. If you have an outstanding reconsideration or appeal, and are selling your property, please ensure your lawyer makes provision for readjustment of taxes subsequent to your closing date.