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

The Ontario Government has announced that the next Assessment Update has been postponed. The 2021 to 2024 property assessment will remain the same as 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 April 2, 2024. 

Property owners who disagree with the property assessments they received from the Municipal Property Assessment Corporation (MPAC) have until April 2, 2024 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.