Property Tax System

Your right to fair taxes is granted under the Assessment Act. 

 Property Assessments have a very specific valuation point for each tax year. 

The assessment for any given year is calculated by the use of a phase-in formula. Appeals are filed with the Assessment Review Board. Requests for Reconsideration are filed with the Municipal Property Assessment Corporation (MPAC). 

Taxation Year           Valuation Date

    2017-2020              January 1, 2016

     2021-2024              January 1, 2016

     2025                       January 1, 2016

 Due to the COVID-19 pandemic, the Ontario government has postponed the next assessment update. As a result, the 2021 to 2024 property assessments remain the same as the 2020 tax year.

The 2025 property assessment will continue to be based on the 

January 1, 2016 valuation date. The assessment value will still remain the same as it was for the 2020 tax year.

It is your right to pay no more than your fair share of property taxes. All property owners in Ontario have the right to have their assessment independently reviewed and to appeal their property assessment under the Assessment Act.

There are two processes by which property taxes can be reduced:

1. Request for Reconsideration

2. Appeal                                      

Step one involves filing a Request for Reconsideration with the Municipal Property Assessment Corporation (MPAC). This is a mandatory first step and may result in a resolution of the complaint. If it does not then an appeal can be filed with the Assessment Review Board (ARB), a division of Environment and Land Tribunals Ontario. 

The Appeal Process is a legal and formal process by which your property assessment can be reduced. Your right to fair taxes is granted under the Assessment Act. 

The Municipal Property Assessment Corporation will review and defend the original property assessment and, because of this, the law recognizes your right to professional representation, someone who is on your side.

 The deadline to file a Request for Reconsideration for residential property is March 31, 2025. 

Property owners who disagree with the property assessments they received from the Municipal Property Assessment Corporation (MPAC) have until March 31, 2025

 to file a Request for Reconsideration.

Metropolitan can take care of this for you and, if required, file an appeal with the Assessment Review Board and represent your case.