Request for Reconsideration (RFR) Process

Your Property Assessment Notice from the Municipal Property Assessment Corporation (MPAC) tells you the assessed value and classification of your property. If you believe the value or classification is wrong, you may file a RFR with MPAC. For information about their process, please contact MPAC at 1-866-296-6722.

For 2009, the deadline to file a RFR is March 31, 2009.

RFR Before Appeal

Beginning with the 2009 tax year, assessment appeals for residential, farm, managed forest or conservation land properties can only be filed with the ARB if:

1. A Request for Reconsideration (RFR) has been filed with MPAC AND
2. A RFR decision has been received.

Your deadline to file an appeal with the ARB is 90 days from the mailing date on the decision.

Farm, Managed Forest and Conservation Land Properties

Properties that are classified as farm, managed forest or conservation lands may be eligible for special tax programs. These programs are NOT administered by MPAC. For issues with eligibility you must file a RFR with the Program Administrator. After you receive a RFR decision from the Program Administrator, you may appeal that decision to the ARB.

Farm

Eligible farmlands may be classed in the Farm Property Class and taxed at 25 per cent of the municipal residential rate. If there is an issue with your eligibility, you must file a RFR with the Ontario Ministry of Agriculture Food and Rural Affairs (OMAFRA) first. For information about the farm property class tax rate program or the process of filing a RFR, please contact OMAFRA at 1-800-469-2285.

Managed Forest

Eligible properties may be classed in the Managed Forest Property Class and taxed at 25 per cent of the municipal residential rate. If there is an issue with your eligibility, you must file a RFR with the Program Administrators first. For information about the managed forest tax incentive program or the process of filing a RFR, please contact the Ontario Forestry Association at 416-493-4565 or 1-800-387-0790 or via e-mail to mftip@oforest.on.ca, or the Ontario Woodlot Association at 613-258-0110 or 1-888-791-1103 or via e-mail to info@ont-woodlot-assoc.org.

Conservation Land

Eligible properties may be classed in the Conservation Land Property Class and that portion of the property will be 100 per cent tax exempt. If there is an issue with your eligibility, you must file a RFR with the Program Administrator first. For information about the conservation land tax incentive program or the process of filing a RFR, please contact the Ministry of Natural Resources at 1-800-268-8959 or via their website http://www.mnr.gov.on.ca/en/Business/CLTIP.