How to file a Request for Reconsideration (RfR)
If you disagree with your property's assessed value and/or classification, you have the option to file a RfR and we will review it free of charge.
- The purpose of filing an RfR
- Who can file an RfR
- Reasons for filing an RfR
- What do you need to provide?
- Benefits of filing an RfR
- Important deadlines
- Step-by-step instructions
- Start the Process
The purpose of filing an RfR
The RfR gives you an opportunity to have us review your assessment in detail, free of charge, to determine if it is accurate. During the review, you may be able to provide new information or correct inaccurate information that has played a part in the assessment. In this way, concerns may be resolved without the need for an appeal.
You may also file an appeal of MPAC’s assessment with the Assessment Review Board (ARB). The ARB is an independent tribunal (decision-making body) of the Ontario Ministry of the Attorney General.
However, if your property, or a portion of it, is classified as residential, farm or managed forests, you must first file an RfR with MPAC before you are eligible to appeal to the ARB.
Who can file a RfR
- are the property owner
- received a Property Assessment Notice
- are the property owner’s representative
For more information, contact us.
Reasons for filing an RfR
- You believe that your assessed value is too high or too low.
- The property data on your Notice of Assessment or on AboutMyProperty is incorrect. For example, you may want to update the information we have on file on the size of your building or the area of your land.
- You believe your property classification should be different.
- You have more than one type of property (or "property classification") listed on your Notice of Assessment, and the portions of assessed value for each class are incorrect. For example, your property may include both commercial and tax-exempt portions.
- You received a Property Assessment Change Notice that you believe is incorrect.
- Any influence the COVID-19 pandemic may have on property values was not in effect on January 1, 2016. For that reason, RfRs that exclusively cite COVID-19 will not result in a value change for the 2020 property tax year.
Benefits of filing an RfR online through AboutMyProperty
Filing an RfR online through AboutMyProperty is the fastest way to start a review and you can check the status of your request anytime by logging into your account. Using the online submission form you can attach your “My Favourites Report” from the Browse My Neighbourhood section of the tool. You will also have the option to attach photos, sales information or other documents to support your request.
Please have your supporting documentation ready before you begin. If you navigate away from the form, your information will not be saved. Once you submit your form, you will receive a summary email of your submission and your supporting documentation.
The deadline to submit an RfR for each taxation year is printed on your Property Assessment Notice.
Due to the emergency declared by the Ontario government in response to the COVID-19 pandemic, the deadlines to file certain RfRs for the 2019 and 2020 property tax years have been extended.
If you don't have a copy of your notice, learn how to download a copy of it.
Your role in the process
As part of the RfR process, you'll need to gather evidence to support your RfR. This may include things like:
- photos that demonstrate the differences between our records and the property in its current condition
- sale information on your property or comparable properties
- the assessed value for comparable properties, which you can find in AboutMyProperty
- recent appraisals
- zoning information
- estimates for significant repairs (e.g. repairs for cracked and leaking foundation walls, water damage due to flooding, termite damage, sagging roof line, etc.)
- If you are considering submitting an RfR, ask yourself, “Could I have sold my property on January 1, 2016 for the assessed value stated on my Notice?”
- If the answer is yes, no further action is required. File your notice for future reference.
- If the answer is no, log in to AboutMyProperty to learn more about how your property was assessed, see the information we have on file, and compare it to other properties in your area.
- If you still disagree, you can file a Request for Reconsideration online or by mail.
- We will send you a confirmation saying we have received your RfR. Once our review is complete, we will notify you of the result in writing usually within 180 days – up to 60 additional days if we need more time.
- If we find that we should make an adjustment, we will apply any changes to your property valuation and send you a new Property Assessment Notice or Property Assessment Change Notice.
- We will also ask you to sign a Minutes of Settlement that we will use to notify your municipality about the change, so that they can make a property tax adjustment if necessary.
6. If you still disagree with your assessment, you can submit an appeal to the Assessment Review Board (ARB), an independent decision-making body of the Ontario Ministry of the Attorney General.