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 postponed the planned 2021 assessment update. As a result, property assessments for the 2021 to 2025 taxations years continue to be based on 2016 valuation date.

The  Provincial Government is currently conducting a review of the Property Assessment and taxation system - until then Municipal Property Taxes in Ontario continue to be based on the last valuation date.

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 2025 deadline to file a Request for Reconsideration (RFR) for residential properties was March 31, 2025. 

Property owners who disagree with the Assessment applied to their property will next have an opportunity to challenge their assessment for the 2026 Tax Year. 

Metropolitan provides a service that takes care of all steps of the Request for Consideration and Appeal process for you including, if required, filing an Appeal with the Assessment Review Board and representing your case.