Property Tax Appeal: Taxes Overcharged in Error
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.
- Gross or manifest clerical error in preparation of the assessment roll filing is for two prior taxation years.
- A gross or manifest error that is clerical or factual in nature, but not an error in judgment in assessing the property.
You are required to provide:
- A written request for a tax appeal including your name, property address and Assessment Roll Number.
- Any documents supporting your claim that the taxes for the two preceding years have been overcharged due to a gross or manifest error that is clerical or factual in nature, but not an error in judgment in assessing the property.
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.
Submission of Application
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
- Retain proof of submission of your application. Proof of submission may include copies of:
- an additional copy of your application stamped “received” by the City if delivered in person
- fax confirmation report along with the full document
- your email properties page showing that the email was sent and a copy of your documents
- a courier-signed receipt with a copy of your documents
Taxes must be paid in full as billed. Refunds from successful tax appeals will be processed separately.