Property Tax Appeal: Cancellation, Reduction or Refund of Taxes

Applicants must be:

• the property owner or spouse of the property owner
• the tenant or other person in possession of the land or their spouse
• a party with interest in the land as shown on the records of the appropriate land registry office and the sheriff’s office.

The property was subject to a change such as:

• the tax class for the property changed (e.g. commercial property was converted to residential)
• the land became vacant or is excess land
• the land became exempt from taxation (e.g. land became a church or non-profit etc)
• the building on the land was rendered substantially unusable due to demolition, fire and/or natural events or other damages
• a mobile unit was removed from the land
• repairs or renovations were made to the land preventing normal use for at least three months
• the taxpayer was overcharged taxes due to a gross or manifest error that is clerical or factual in nature, but not an error in judgment in assessing the property.

Deadline

For each taxation year, a completed application along with supporting documentation must be filed before the legislative deadline.

Submission of Application

Review the eligibility criteria, collect supporting documentation and complete the application in its entirety. Failure to complete the application and/or misrepresentation of information may result in the application being declined without prior notification.

Submit by fax or mail on or before the legislative deadline.

City of Toronto
Revenue Services, Appeals
5100 Yonge St.,
Toronto, ON M2N 5V7
Fax: 416-696-3508
(refer to Tips on Faxing)

Applications received after the deadline will not be accepted.

Document Retention

• 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
  • a courier-signed receipt with a copy of your documents.

Payment

Taxes must continue to be paid in full as billed. Refunds from successful tax appeals are processed separately.

If you are applying for any of the following reasons:

Fire

• Include a copy of Fire Marshall, Police Services or Insurance company reports.

Demolition

• Include a copy of the demolition permit and a signed letter from the contractor on their letterhead showing the start and end date of the demolition.

Other

• If the building was razed or deemed unusable by means other than fire or demolition include dated photographs/images, engineering, environmental or other official reports.

• Applications and supporting documentation are reviewed then forwarded to the Municipal Property Assessment Corporation (MPAC).
• Upon receipt of the assessment information, the recommended tax cancellation or reduction amount is calculated.
• Applicants are notified of the assessment amount and are invited to attend the General Government Committee (GGC) where the appeal will be heard. There is an opportunity to make a deputation. When a decision is reached by the GGC, taxes are reduced accordingly.
• If a decision is not made by the GGC by September 30 of the year in which the application is reviewed, applicants may go to the Assessment Review Board to appeal. This process must be initiated by October 21.
• Applicants have 35 days to appeal any decision of the GGC to the ARB.