If your taxes were overcharged for up to two years prior to the current year, and due to a gross or manifest error, you may file a request to appeal under Section 325 of the City of Toronto Act.
You are required to provide:
The deadline to file your written request is December 31 two years following the year the application is being filed to the City Treasurer. (i.e. December 31, 2017 is the deadline to file a 2015 application under Sec 325). You must indicate which year or years you are applying for.
Submit by mail, fax or in-person:
City of Toronto,
Revenue Services, Appeals
5100 Yonge St.,
Toronto, ON M2N 5V7
Fax: 416-696-4130 (refer to Tips on Faxing)
In person at an Inquiry and Payment Counter
Taxes must be paid in full as billed. Refunds from successful tax appeals will be processed separately.