Filing an Appeal

If you disagree with your Property Assessment Notice from MPAC you may file an assessment appeal. If you are disputing your tax bill, you may file a tax appeal.

Assessment Appeals (appeals made under sections 32, 33, 34 or 40 of the Assessment Act)

Your Property Assessment Notice may be for your annual assessment, or a supplementary or omitted assessment (assessment change), or a correction of factual error assessment (amended assessment). The appeal process for all types of assessment appeals is similar.

If your property or a portion of it is classified as residential, farm, managed forest or conservation land you MUST:

File a Request for Reconsideration (RFR) with the Municipal Property Assessment Corporation (MPAC) first.
Receive the RFR decision BEFORE filing an appeal with the ARB.
File your appeal before the deadline, which is 90 days from the mailing date on your RFR decision.

For all other property types, you may choose to either file a RFR with MPAC or file an appeal directly with the Board. If you do not file a RFR, your deadline to file directly with the ARB is March 31, for annual assessment appeals or 90 days from the notice date for other types of assessments.

Note: If you are filing for the 2008 tax year, your deadline to file with the ARB is on your assessment notice.

Before filing your appeal, please make sure you have your Property Assessment Notice and/or your RFR decision from MPAC.

File your appeal by:

E File *file your appeal directly through the ARB website and receive $10 discount! You must use a credit card to file online.

Filling out an appeal form and mail, fax, or hand deliver it to the ARB.

For more information about how to file your appeal, please click on the links below.

Required Filing Fee

Residential, farm, managed forest and conservation land properties are $75 for each roll number.

Multi-residential properties, commercial, industrial and other properties are $150 for each roll number.

A $10 discount will apply if you E File your appeal.

There are no refunds of filing fees.

Tax Appeals

The Board also hears certain types of appeals on property taxes. These tax appeals occur after the property assessment is determined. They relate to matters that have an impact on the amount of the taxes determined for a property. There is different legislation for appealing property taxes (e.g. calculation, vacant unit, etc) depending on the location of the property in Ontario.

If your property is in a municipality outside of Toronto, you would file a:

Municipal Act Appeal (filed under various sections of the Municipal Act, 2001.)

If your property is in the City of Toronto, you would file a:

City of Toronto Act Appeal (filed under various sections of the City of Toronto Act, 2006)

Fee Chart

Environment and Land Tribunals Ontario

Filing an Appeal

Assessment Appeals (appeals made under sections 32, 33, 34 or 40 of the Assessment Act)

Required Filing Fee

Tax Appeals