How do I appeal my property tax assessment in Ontario?

If you disagree with MPAC's assessment of your property, the first step is to file a Request for Reconsideration (RfR) directly with MPAC. The deadline to file an RfR is March 31 of the taxation year you are contesting. MPAC will review your submission and may request additional information about your property before issuing a decision. You can support your request with evidence such as recent comparable sales, a private appraisal, or information about physical characteristics of the property that MPAC may have recorded incorrectly.

If the RfR does not resolve the issue, you can appeal to the Assessment Review Board (ARB), an independent tribunal. The ARB appeal deadline also applies to the relevant taxation year. Filing at the ARB involves submitting a formal appeal form, paying a filing fee, and ultimately presenting your case at a hearing where both you and MPAC can call evidence. Comparable sales and independent appraisals are the most persuasive evidence at the ARB.

Commercial property assessments often involve complex valuation methodologies (income capitalization, cost approach), and many commercial owners retain specialized assessment consultants or lawyers for the ARB process. Residential appeals are simpler but still benefit from professional guidance if the amounts are significant.