File Toronto Tax Assessment Review Form

Taxation and Finance Ontario 3 Minutes Read · published February 11, 2026 Flag of Ontario

This guide explains how property owners in Toronto, Ontario can request a review of their property assessment and where to find official forms and appeal routes. If you disagree with your MPAC assessment, you can start with a Request for Reconsideration and, if needed, appeal to the Assessment Review Board. The pages cited below point to the municipal and provincial authorities that manage assessment reviews and appeals; follow the steps here for applications, timelines, and contacts.

Penalties & Enforcement

Assessment review itself does not impose fines, but separate tax collection and bylaw enforcement actions by the City of Toronto can include penalties and interest for unpaid property taxes. For assessment disputes the primary enforcers and decision bodies are MPAC and the provincial tribunal listed below. Specific monetary penalties or fine amounts for assessment-related procedural breaches are not presented on the cited assessment pages and are therefore not specified on the cited page.

  • Enforcers: Municipal property tax collection is administered by the City of Toronto; assessment determinations are made by the Municipal Property Assessment Corporation (MPAC) and appealed to the Assessment Review Board/Tribunals Ontario.City assessment overview[1]
  • Time limits: specific filing deadlines or statutory periods for Requests for Reconsideration and appeals vary by notice and instrument; where the official page does not list a numeric period, it is "not specified on the cited page".MPAC Request for Reconsideration information[2]
  • Appeals body: the Assessment Review Board/Tribunals Ontario handles appeals from MPAC decisions and procedures for filing and hearing are published on the tribunal's site.Assessment Review Board - Tribunals Ontario[3]
Start with MPAC's Request for Reconsideration before filing a tribunal appeal when possible.

Applications & Forms

The common starting form is MPAC's Request for Reconsideration (RfR). If you pursue a formal appeal after MPAC, use the Assessment Review Board application/process published by Tribunals Ontario. Fees, when required, and exact submission methods should be confirmed on the form or the cited pages; if a fee is not shown on the official page it is "not specified on the cited page".

  • Request for Reconsideration (RfR) — MPAC: name and online submission details on MPAC's RfR page.MPAC Request for Reconsideration[2]
  • Assessment Review Board appeal — forms and filing instructions on Tribunals Ontario; consult the tribunal for required documents and hearing procedure.Tribunals Ontario - ARB[3]

Action steps:

  • Gather your assessment notice, property details and evidence (sales, photographs, area discrepancies).
  • Submit an MPAC Request for Reconsideration following MPAC's instructions.
  • If unsatisfied with MPAC's outcome, prepare an appeal to the Assessment Review Board per Tribunals Ontario guidance.

Common Violations and Typical Outcomes

  • Failure to file supporting evidence on time — may result in evidence being excluded (procedural consequence, amounts not specified on cited pages).
  • Missing appeal deadlines — can bar appeals; specific periods should be confirmed on the cited official pages.
  • Incorrect property information — may lead to reassessment or administrative correction after review.
Keep copies of all submissions and MPAC correspondence for appeals.

FAQ

How do I start a review of my Toronto property assessment?
Begin by submitting a Request for Reconsideration to MPAC using their published RfR process and form; details are on MPAC's site.
What if MPAC does not change my assessment?
You can appeal to the Assessment Review Board/Tribunals Ontario following the tribunal's filing instructions and deadlines listed on their site.
Are there fees to file an RfR or an appeal?
Fees and payment instructions are shown on the official form pages when applicable; if a fee is not shown on the cited page it is "not specified on the cited page".

How-To

  1. Read your MPAC property assessment notice and note the mailing date and assessed value.
  2. Collect evidence: recent sales, appraisal reports, photos, and property records that support your case.
  3. Submit a Request for Reconsideration to MPAC via their online form or contact options as listed on MPAC's site.MPAC Request for Reconsideration[2]
  4. If MPAC's outcome is unsatisfactory, prepare and file an appeal with the Assessment Review Board following Tribunals Ontario filing procedures.Tribunals Ontario - ARB[3]
  5. Contact City of Toronto property tax services for questions about tax billing, payment or collection consequences separate from assessment disputes.City assessment overview[1]

Key Takeaways

  • Start with MPAC's Request for Reconsideration before pursuing tribunal appeals.
  • Confirm and meet official filing deadlines on MPAC and Tribunals Ontario pages.

Help and Support / Resources

  1. [1] City of Toronto - Property assessments
  2. [2] Municipal Property Assessment Corporation - Request for Reconsideration
  3. [3] Tribunals Ontario - Assessment Review Board

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