Category: Ontario

City of Toronto – 2019 Appeals


Property Assessment & Appeals

Municipal Property Assessment Corporation (MPAC) is responsible for assessing and classifying all properties in Ontario. MPAC every four years conducts a province-wide Assessment Update.

2016 was an Assessment Update year. The Property Assessment Notices issued identify a Current Value Assessment (CVA) as determined by MPAC. This was based on a January 1, 2016.

How to Appeal Your Assessment

If you disagree with the information on your Property Assessment Notice from Municipal Property Assessment Corporation (MPAC). You may file a Request for Reconsideration (RfR) with MPAC or appeal to the Assessment Review Board (ARB). The process you must follow depends on the type of property you own.


For properties classified as residential, farm, managed forest or conservation land

  • File a RfR with MPAC by April 2, 2018 deadline date
  • MPAC will review your request and come to a determination. If you agree with the review, sign the Minutes of Settlement.
  • If you disagree with the RfR recommendation. You may file an appeal with the ARB before the deadline. This is 90 days from the mailing date on your RfR recommendation.

For all other property types

  • You may choose to either file a RfR with MPAC or file an appeal directly to the ARB.
  • If you do not file a RfR, your deadline to file directly with the ARBis March 31. This for annual assessment appeals or 120 days from the notice date for other types of assessments.

Use of Canadian Tax Resource Group

Save your Property Taxes
Call 1-877-542-2130

If you have any questions and/or don’t think your assessed value is an accurate . This could be reflection of what your property or premises would have sold for on July 1 of the previous year. Contact us if you would like CTRG to help only until March 31, 2019.

Ontario – Vacant Rebate and Reduction Programs

Call 1-877-542-2130
Save your Property Taxes

You may be able to save your property taxes with Ontario  Vacant Rebate and Reduction Programs.  Ontario is now moving forward with providing municipalities broad flexibility for 2017 and future years to tailor the vacant rebate and reduction programs to reflect community needs and circumstances. Consistent with the plan to ensure that municipalities considering changes to the vacancy programs take into account the interests of local businesses, the Ministry has provided municipalities with the attached bulletin and checklist, which focuses largely on municipal engagement with the business community.

Since 1998, the Vacant Unit Rebate and Vacant/Excess Land Subclasses have provided tax rebates and reductions to property owners who have vacancies in commercial and industrial buildings or land.

  • Vacant Unit Rebates: The Vacant Unit Rebate provides a tax rebate to property owners who have vacancies in commercial and industrial buildings. This application-based program is administered by municipalities. The current rebate is 30% of the property tax for vacant commercial space and 35% for vacant industrial space.
  • Vacant and Excess Land Property Tax Subclass: Commercial and industrial properties or portions of these properties in the Vacant and Excess Land Property Tax Subclasses are taxed at a fixed percentage rate below the tax rate of the broad class. These properties are discounted at 30% to 35% of the full Commercial and/or Industrial rate.

Currently, upper- and single-tier municipalities may choose to apply the same percentage of relief (between 30% – 35%) to both the commercial and industrial property classes.

For more information 2017 Ontario Vacant Rebate and Reduction Programs Bulletin