To appeal your property assessment on a residential, farm or managed forest property, a request for reconsideration must be filed with MPAC. Forms may be obtained by visiting MPAC.ca or by sending a written request to MPAC at P.O. Box 9808, Toronto, ON, M1S 5T9. There is no fee for filing a request for reconsideration.The deadline to file an appeal for the taxation year is March 31.
MPAC will render its decision by September 30 (or November 30 if both parties agree to the extension). If residential, farm or managed forest property owners are not satisfied with MPAC’s decision on their request for reconsideration, they may file an appeal to the assessment review board (ARB). This must be done within 90 days of receiving MPAC’s decision.
Commercial, industrial and multi-residential property owners may choose to file a request for reconsideration with MPAC or can proceed directly to filing an appeal with the assessment review board. Regardless of the option chosen, the appeal must be filed with either body by March 31.
To file an appeal with the ARB, send a written request to the Assessment Review Board, 655 Bay Street, Suite 1500, Toronto ON M5G 1E5. The appropriate fee must accompany your appeal. For further information, please contact the ARB toll free at 1-800-263-3237 or online at arb.gov.on.ca.