Assessment Procedure for the Request for Reconsideration Process


To provide direction and information about the Request for Reconsideration (RfR) process for residential properties including condominiums, farms, waterfront, managed forest and conservation land.


A property assessment includes the value and classification of a property as determined by the Municipal Property Assessment Corporation (MPAC).  Property owners who disagree with the assessment of their property may ask MPAC to conduct a review of their assessment through the Request for Reconsideration (RfR) process. 

Through this process, MPAC staff will review the information relating to the property to determine if the assessment is accurate. The property owner may also be able to provide MPAC with information that was not available at the time the property was last assessed, or be able to correct inaccurate information that has played a part in the assessment. There is no fee for this service and a request can be made at any time during the taxation year.

RfRs can be requested for various reasons, including to correct:

  • an assessed value that is too high or too low;
  • property data, which can include the size of a building or the area of land;
  • the effective date for a supplementary or omitted assessment;
  • property classification; and
  • the portion of assessed value attributable to each class for those properties that have more than one property class.

What cannot be reviewed as part of the RfR process is the amount of property taxes paid to a municipality.

Before filing a Request for Reconsideration

If a property owner disagrees with their property assessment, they may want to consider the following steps before filing a Request for Reconsideration (RfR).

Step 1

Contact MPAC toll-free at 1 866 296-6722.  A representative will review the information on file to ensure it is correct and up-to-date.

Step 2

Review recent sale prices of similar properties in your area. This will help determine if your property’s value is in line with your local market. You can also review the value of similar properties to determine if their value is in line with your property.

MPAC can help with this review by providing the detailed information it has on file for your property and up to 24 additional properties of your choice, free of charge, by logging in to

You may also obtain detailed information on up to six properties MPAC believes to be comparable to yours, free of charge, by submitting a request through our contact us form or sending a written request to:

MPAC, Attention: GRAD
P.O. Box 9808
Toronto ON M1S 5T9

Fax: 1 866 297-6703

For those properties that are unique and remotely located, it may be difficult to find similar properties.  In these cases, MPAC will provide information on the most similar properties in the area.

Filing a Request for Reconsideration

Who can file a Request for Reconsideration?

The Assessment Act specifies that the owner of a property or person who has received or would be entitled to receive a notice of assessment may request MPAC to reconsider their assessment. [Section 39.1 (1)]

This definition includes:

  • the owner;
  • a person who has received a Property Assessment Notice;
  • a person entitled to receive a Property Assessment Notice (e.g., a tenant on Federal Crown land, or a tenant on Provincially-owned land in non-municipal territory. Under the Act, these types of tenants are treated as if they are the owner.)

A third party, such as a tenant (other than a tenant of Crown land, as noted above) cannot file a Request for Reconsideration.

“Person” as defined in section one of the Assessment Act also includes a corporation, agent, trustee or other legal representatives of a person.

An agent may represent a property owner. There have been recent changes to the Law Society Act with respect to the requirements of who can act as an agent for a property owner. The Law Society Act requires anyone representing another party to be either a licensed paralegal, an individual who is exempted under the Law Society’s by-laws or a lawyer.

When can a Request for Reconsideration be filed?

Requests for Reconsideration (RfR) for regular or amended Property Assessment Notices can be submitted anytime after Notices are mailed and before March 31 of the applicable tax year.

RfRs may also be filed on a supplementary or omitted Property Assessment Notice.  In these cases, the deadline is March 31 of the year in which the Notice is mailed or 90 days after the mailing of the Notice, whichever is later. 

The property owner may file a RfR every year if he/she chooses to do so.

How is a Request for Reconsideration filed?

There is no fee for filing a Request for Reconsideration (RfR) with MPAC.  There are three ways to file a RfR:

  • Complete a RfR form. This is the preferred submission method. Forms are available to download from
  • Call MPAC toll-free at 1 866 296-6722 to request a RfR form.
  • Write a letter requesting a review to:

    P.O. Box 9808
    Toronto ON  M1S 5T9

If writing a letter, please include the 19-digit roll number included on the Property Assessment Notice, the property owner’s full name, address and phone number and the reasons why the assessment may be incorrect.

What must be included with a Request for Reconsideration as required by Provincial legislation?

The Assessment Act requires that the property owner “set out the basis for the person’s request and all relevant facts.” [Section 39.1(2)] In other words, the request must be made in writing listing the reason(s) why the assessment may be incorrect.

The following items may be included with a Request for Reconsideration (RfR):

  • photos;
  • sale information on the subject or comparable properties;
  • the assessed value for similar properties;
  • recent appraisals;
  • zoning information; and
  • estimates for significant repairs (e.g., repairs for cracked and leaking foundation walls, water damage due to flooding, termite damage, sagging roof line).

MPAC's Review of the Request for Reconsideration

MPAC will acknowledge the receipt of a Request for Reconsideration (RfR) in writing.  This acknowledgement letter will contain additional information on the assessment complaint process.  MPAC will review the information on file and the information supplied with the RfR and will attempt to contact the property owner or their agent to discuss.

During the course of MPAC’s review of a RfR, the property owner may provide information that was not available at the time the property was last assessed or update information that MPAC has on file.

MPAC will verify that all of the data used to arrive at the property assessment, including the classification, is complete and accurate. This information may be verified through an onsite property inspection, letter, email, or phone call with the property owner.

Through the review, if MPAC finds that an adjustment is warranted then a settlement between the property owner and MPAC may be reached.  To process the settlement, a Minutes of Settlement agreement must be signed by both parties. The Minutes of Settlement will serve as notification to the municipality in which the property is located that the assessment has changed.  Upon receiving the Minutes of Settlement, the Municipal Clerk amends the tax roll accordingly.

Alternatively, if MPAC, through its review, finds that the assessment is accurate, the person who filed the RfR will be notified in writing.  In the event that a settlement cannot be reached, or MPAC is not able to complete the RfR prior to the deadline for filing a complaint with the Assessment Review Board, MPAC will notify the person who filed the RfR, in writing.

Objection by Municipality

If a property owner’s municipality objects to the settlement, it must file a complaint with the Assessment Review Board (ARB) within 90 days of receiving the Minutes of Settlement.  In addition, the municipality must also notify the property owner/agent of their decision to file a complaint.  MPAC will receive a copy of the complaint from the ARB.  The ARB will then schedule the matter for hearing.  For more information about the ARB process, visit

Conservation Lands Tax Class Incentive Programs (CLTIP), Managed Forest Tax Incentive Program (MFTIP) and Farm Property Class

A Request for Reconsideration (RfR) may also be filed if a property owner believes that their property is eligible to be classified in the conservation lands property class, the managed forest property class or the farm property class.

MPAC cannot determine eligibility for inclusion in these property classes.  For conservation lands and managed forests, the request must be made to the Ministry of Natural Resources and Forestry (MNRF).   For farm properties, the request must be made to the Ministry of Agriculture, Food and Rural Affairs. These requests must be made to the respective Ministry by March 31 of the tax year.

The respective ministries will notify the property owner and MPAC of their decision.  If eligibility is approved, MPAC will advise the municipality and the taxes for the property will be adjusted accordingly by the municipality.

One of the requirements for eligibility in the farm property class is that the lands must be assessed as farmland by MPAC.  If your property is being farmed and this is not reflected in MPAC’s assessment, please contact MPAC.

For additional information on these property classes, please refer to :

Ontario Ministry of Agriculture, Food and Rural Affairs (OMAFRA)

Conservation Lands Tax Class Incentive Program

Managed Forest Tax Incentive Program

Related Information

Assessment Act
Sample Request for Reconsideration Form
Assessment Procedures for Conservation Lands in Ontario
Assessment Procedures for Managed Forest Land in Ontario
Law Society Act

Note: This procedure has been developed to provide the public with a general understanding of the Request for Reconsideration process. The applicable law prevails to the extent there is any conflict between the procedure and the relevant law.

Information on this page may not be fully accessible. Please contact us at 1 866 296-6722 or 1 877 889-6722 TTY to determine how we can best accommodate you.