Your right to fair taxes is granted under the Assessment Act. Appeals are filed with the Assessment Review Board. Requests for Reconsideration are filed with the Municipal Property Assessment Corporation. Assessments have a very specific valuation point for each tax year. The assessment for any given year is calculated by the use of a phase-in formula.

Taxation Year Valuation Date
2016 January 1, 2012
2015 January 1, 2012
2014 January 1, 2012
2013 January 1, 2012
2012 January 1, 2008
2011 January 1, 2008
2010 January 1, 2008
2009 January 1, 2008
2008 January 1, 2005
2007 January 1, 2005
2006 January 1, 2005

 

Your right to Fair Taxes

It is your right to pay no more than your fair share of property taxes. All property owners in Ontario have the right to have their assessment independently reviewed and to appeal their property taxes under the Assessment Act.

There are two processes by which property taxes can be reduced:

  • 1. Request for Reconsideration
  • 2. Appeal

 

Request for Reconsideration

Step one involves filing a Request for Reconsideration with the Municipal Property Assessment Corporation. This is a mandatory step and may result in a resolution of the complaint. If it does not then an appeal can be filed to the Assessment review Board within 21 days of receiving formal notification from MPAC.

 

Appeal Process

The appeal process is a legal and formal process by which your property assessment can be reduced.

Your right to fair taxes is granted under the Assessment Act. Appeals are filed with the Assessment Review Board of the Ministry of the Attorney General. Typically property owners or their representative will try to prove that the assessment is unfair.

Property owners who disagree with the Property Assessment Notice they received from the Municipal Property Assessment Corporation (MPAC) in November 2012 for the 2013 - 2016 tax years, have until April 2, 2013 to file an annual assessment complaint with the Assessment Review Board (ARB).

The Municipal Property Assessment Corporation will review and defend the assessment and because of this, the law recognizes your right to professional representation - someone who is on your side.