Property Tax Appeal
You can appeal your property assessment and in only some cases, your taxes.
How can I appeal my taxes?
You can appeal your property taxes for the reasons outlined in Section 357 and 358 of the Municipal Act, including the following reasons: property assessment class changes, demolition and razed by fire.
Deadline to appeal
Section 357: The deadline to file your tax appeal application is the last day of February of the year following the application tax year. For example, the 2025 tax year deadline is February 28, 2026. If the deadline falls on a Saturday or Sunday, applications will be accepted until the end of next business day, Monday.
Section 358: Applications may be filed between March 1 and December 31 for issues relating to one or both of the two proceeding tax years. If the application pertains to a supplementary or omitted assessment, the application may be filed on or before December 31 of the second year following the year in which the assessment was made.
For details regarding the tax appeal application process, please refer to this Frequently Asked Questions.
How can I appeal my assessment values?
The Municipal Property Assessment Corporation (MPAC) determines the assessed value of your home. If you believe that the assessed value of your home is higher than similar properties in your area, you can file an appeal directly with MPAC.
Residential, farm or managed forest properties
Residential, farm or managed forest property owners must fill out and file a Request for Reconsideration (RfR) with MPAC by the date listed on your assessment notice. MPAC will then give you a notice of decision and give you 90 days to file an appeal with the Assessment Review Board.
Other property types
For other property types, you can either file a RfR with MPAC or file an appeal with the Assessment Review Board.
For more information about filing property assessment appeals contact MPAC.
