Property Taxes

Tax and Assessment Appeals

Tax appeals and property assessment appeals are two separate types of appeals with separate processes.

A tax appeal can be filed with the Treasurer for reasons listed below. The deadline for tax appeals is February 28 of the year following the year in respect of which the application is made (unless February 28 is not a business day then the deadline date would fall on the next business day).

If you disagree with your property assessment, you can request a review (Request for Reconsideration - RfR) from the Municipal Property Assessment Corporation (MPAC) or file an appeal with the Assessment Review Board (ARB). Deadlines and details are listed below.

Taxes must be paid in full as billed. Refunds from successful assessment appeals will be processed separately.

Tax Appeals - Cancellation, reduction, refund of taxes

You may file an application with the Treasurer requesting your taxes be cancelled, reduced or refunded for the following reasons:

  • The tax class for the property has changed during the year (e.g. commercial property is converted to residential);
  • The land has become vacant or excess land during the year;
  • The land has become exempt from taxation during the year;
  • The building on the land during the year was;
    • Razed by fire, demolition or otherwise, or;
    • Damaged by fire, demolition or otherwise and is rendered substantially unusable;
  • Mobile unit removed from the land during the year;
  • Repairs or renovations to the land prevented the normal use of the land for at least three months during the year;
  • The taxpayer was overcharged taxes due to a gross or manifest error that is clerical or factual in nature, but not an error in judgment in assessing the property;
  • The taxpayer is unable to pay taxes because of sickness or extreme poverty.

 

In order to qualify under this program, the property owner (or a spouse, tenant or other person with registered interest in the land) must file the application with the Treasurer on or before the legislative deadline of February 28 of the year following the year in respect of which the application is made (unless February 28 is not a business day then the deadline date would fall on the next business day).
 
The Government Management Committee must approve the actual amount of any reduction or cancellation in taxes with the exception of applications related to sickness or extreme poverty.  Hearings at the City’s Government Management Committee are routinely held for applicants to make representations. The decision of the Government Management Committee is final.

To apply for a cancellation, reduction, or refunded of taxes (other than those based on sickness or extreme poverty) please read the information sheet and complete the application form.

 

Tax Appeals - Applications For Sickness or Extreme Poverty

Applications for sickness or extreme poverty are not approved by Council; they are forwarded to the Assessment Review Board (ARB) for a hearing as delegated by Council. The ARB decides if you are entitled to a reduction or cancellation of taxes and the actual amount. 

For applications related to sickness or extreme poverty, please read the information sheet and complete the application form.

How to apply

Applications received after the deadline will not be accepted.

Your application must be sent to:
Treasurer, City of Toronto, Revenue Services
Appeals Unit
5100 Yonge Street
Toronto ON M2N 5V7

You can also fax your application to 416-696-4130* (*Please see our tips on faxing)

Taxes must be paid in full as billed. Refunds from successful tax appeals will be processed separately.

 

Assessment Appeals - Appealing your property assessment

In 2016, every property owner in Ontario received a 2016 Property Assessment Notice from the Municipal Property Assessment Corporation (MPAC) with the updated assessed value of their property as of January 1, 2016 and the phase-in assessed values for the next four years. The updated phased-in property values will be used by the City to calculate your property taxes for 2017 to 2020 property tax years.

If you disagree with your property assessment, ask yourself – could I have sold my property for its assessed value as of January 1, 2016 date listed on my Property Assessment Notice? If the answer is yes, no further action is required. File your Notice for future reference.

If the answer is no, visit aboutmyproperty.ca to learn more about how your property was assessed, see the information MPAC has on file and compare it to other properties in your area.

If you still disagree with your property’s assessed value or classification, you have the option to request a review by MPAC. This review is called a Request for Reconsideration (RfR) and is free of charge. You may be also able to file an appeal with the Assessment Review Board (ARB). The process you must follow depends on the type of property you own.

For information, please visit MPAC’s website at mpac.ca.

New Request for Reconsideration (RfR) Deadlines and Processes

Residential Properties

Includes properties in the Residential, Farm and Managed Forest property classes

  • Recent legislative changes to the Request for Reconsideration (RfR) process allow property owners 120 days from the issue date on their 2016 Property Assessment Notice to submit an RfR.
  • For the majority of residential properties, this deadline occurred in 2016, see 2016 Property Assessment - Request for Reconsideration (RfR) deadline for details.
  • If an RfR is filed in 2017 for a property in the residential class, the resulting revised assessment will apply to the 2018 property tax year. Visit aboutmyproperty.ca or mpac.ca for more information.

Summary of the Reconsideration and Appeal process

  • Filing an RfR with MPAC is a mandatory first step in appealing your property assessment if your property, or a portion of it, falls in the residential, farm or managed forest property tax classes.
  • MPAC will send notification of their determination within 180 days (or less) of when the request was first received. With more complex reviews, MPAC may request up to 60 more days to reconsider a property valuation.
  • If you disagree with the result of MPAC’s review, you then have the option to file an appeal with ARB within 90 days. The ARB deadline will be included in the letter you receive from MPAC.
  • For information about filing an RfR, visit aboutmyproperty.ca or mpac.ca or call 1-866-296-MPAC (6722).
  • The ARB has its own appeal process. For more information, please visit the ARB website at elto.gov.on.ca or contact them at 1-866-448-2248 or 416-212-6349.
  • The fee for an appeal to the ARB is $125 for properties in the Residential, Farm or Managed Forest property classes.


Non-Residential Properties

Includes properties in the Commercial, Industrial and Multi-Residential Property Classes

MPAC mailed 2016 Property Assessment Notices to non-residential property owners in Toronto between October 18 to November 28, 2016. Please see the chart below for your deadline to submit an RfR for the 2017 property tax year:

Toronto Non-Residential Notice Mailing Dates

Property Type

Issue Dates

RfR Deadline

Business Properties

October 18, 2016

February 15, 2017

Multi-Partition Residential Properties

October 24, 2016

February 21, 2017

All remaining properties and Amended Notices

November 28, 2016

March 28, 2017

Summary of the Reconsideration and Appeal process

  • If you disagree with your assessed value or classification, you can choose to either file an RfR with MPAC or file an appeal with the ARB.
  • Your RfR and appeal deadlines are printed on your Notice.
  • MPAC will send notification of their determination within 180 days (or less) of when the request was first received. With more complex reviews MPAC may request up to 60 more days to reconsider a property valuation.
  • For information about filing an RfR, visit aboutmyproperty.ca or mpac.ca or call 1-866-296-MPAC (6722).
  • The ARB has its own appeal process. For more information, please visit the ARB website at elto.gov.on.ca or contact them at 1-866-448-2248 or 416 212-6349.
  • The fee for an appeal to the ARB is $300 for properties in the Commercial, Industrial or Multi-Residential property classes.

Use of Tax Consultants for Appeals

You do not need to retain a tax consultant to appeal your property assessment. You can represent yourself. Tax consultants are private entities that do not have any connection to the City of Toronto. You are, of course, at liberty to retain their services should you so desire.




 


 


Back to: Property Taxes