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Appeals

What can I do if I think my assessment is incorrect?

If you disagree with your property assessment, you may file an appeal to have it changed.

Property owners with a residential, farm or managed forest property must first submit a Request for Reconsideration (RfR) with the Municipal Property Assessment Corporation (MPAC) by March 31 of the taxation year.

For supplementary and omitted assessments, the deadline to file an RfR or appeal is 90 days after the mailing date of the assessment notice.

RfR forms are available online at MPAC or by calling 1-866-296-MPAC (6722). MPAC will provide a decision by September 30th (or November 30th if both parties agree to an extension). This is a free process.

For all other tax classes, filing an RfR is not a mandatory first step. Commercial, industrial and multi-residential property owners have the option of filing an RfR with MPAC or appealing directly to the Assessment Review Board (ARB).  Either option must be done by March 31 of the taxation year.

If the owner files an RfR with MPAC and is not satisfied with the result, they may then file an appeal to the ARB within 90 days of receiving MPAC's decision.  There is a cost to file a formal appeal to the ARB. Forms are available online at Assessment Review Board or by calling 1-866-448-2248