New Deadlines and Processes for Requests for Reconsideration (RfR) and Assessment Appeals

1. Residential* Properties

• The deadline to file a RfR with MPAC: March 31, of the taxation year. For the 2012 taxation year, since March 31 falls on a weekend, the deadline is April 2, 2012.
• There is no fee for this review. In the case of Property Assessment Change Notices issued by MPAC, property owners may file a RfR within 90 days following the mailing of the notice.
• Filing a RfR with MPAC is a mandatory first step in appealing assessment for properties in the residential, farm and managed forest property tax classes. Property owners who have assessment in these property tax classes wishing to dispute their assessment must first file a Request for Reconsideration with MPAC as a pre-condition to filing an appeal with the Assessment Review Board (ARB).
• Where a request for reconsideration has been made, MPAC must mail a notice of decision by September 30 of the taxation year, unless the parties mutually agree to an extension to November 30.
• If a property owner is dissatisfied with the outcome of the RfR review, they have 90 days from MPAC's mailing of the results of the RfR to file an appeal to the ARB. The ARB has its own appeal process. For more information, please visit the ARB website at www.arb.gov.on.ca or contact the ARB at 1-800-263-3237 or 416-314-6900.
• The fee for an appeal to the ARB is $75 for properties within the Residential, Farm or Managed Forest property classes.

• If a property is assessed within the Commercial, Industrial or Multi-residential property tax classes, owners are not required to file a Request for Reconsideration (RfR) with MPAC and may choose to file an appeal only with the ARB.
• If non-residential property owners choose to file a RfR with MPAC, they must do so by the deadline date of March 31, of the taxation year.
• Where a Request for Reconsideration has been made, MPAC must mail a notice of decision by September 30 of the taxation year, unless the parties mutually agree to an extension to November 30.
• If the ratepayer is dissatisfied with the outcome of the RfR review, they have 90 days from MPAC's mailing of the results of the Request for Reconsideration to file an appeal to the ARB. The ARB has its own appeal process. For more information, please visit the ARB website at www.arb.gov.on.ca or contact the ARB at 1-800-263-3237 or 416 314-6900.
• If non-residential property owners choose to file an appeal directly with the ARB and not file an RfR with MPAC, they must do so by the deadline date of March 31, 2011. For the 2012 taxation year, since March 31 falls on a weekend, the deadline is April 2, 2012.
• The fee for an appeal to the ARB is $150 for a Commercial, Industrial or Multi-Residential property.

**Includes properties within the Commercial, Industrial and Multi-residential classes.

For further information about appealing your property assessment, visit MPAC.

• the tax class for the property has changed
• the land has become vacant or excess land
• land has become exempt from taxation
• the building on the land was
  • razed by fire, demolition or otherwise, or
  • damaged by fire and rendered unusable for use prior to the damage, by fire, demolition or otherwise
• extreme poverty or illness
• mobile unit removed from land
• gross or manifest clerical error
• repairs or renovations to the land prevented the normal use of the land for at least three months during the year