Do I appeal to MPAC or the ARB?

For residential properties you must file a Request for Reconsideration with MPAC first. Commercial owners may appeal directly to the ARB. Deadlines apply to both.

Sales of comparable properties and assessments of similar properties. The question is relative accuracy, not whether taxes feel high.

Will a successful appeal cut my taxes?

It reduces the assessed value your tax is calculated on, so it can reduce the bill — but the municipality sets the rate, which the ARB does not control.

Assessment Review Board Ontario — Appealing Your Property Assessment

Assessment Review Board (ARB)

The ARB hears property assessment appeals in Ontario. Your assessment comes from MPAC, and the usual route is a Request for Reconsideration to MPAC first (mandatory for residential properties) before appealing to the ARB. Appeals are about whether the assessed value is correct relative to comparable properties — not about whether your tax bill feels too high.

What it does

Hears appeals of MPAC property assessments
Decides property classification and tax exemption appeals
Rules on assessment-related municipal tax matters

Matters it hears

Residential and commercial assessed value appeals
Property classification disputes
Tax exemption and rebate appeals
Vacancy and change-of-use adjustments

Appeals & review

Appeals generally go to Divisional Court (Ontario).

Appeal and review deadlines are short and strictly applied. Treat the decision date as the start of a clock.

Frequently Asked Questions

Do I appeal to MPAC or the ARB?: For residential properties you must file a Request for Reconsideration with MPAC first. Commercial owners may appeal directly to the ARB. Deadlines apply to both.
What evidence works?: Sales of comparable properties and assessments of similar properties. The question is relative accuracy, not whether taxes feel high.
Will a successful appeal cut my taxes?: It reduces the assessed value your tax is calculated on, so it can reduce the bill — but the municipality sets the rate, which the ARB does not control.

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General information about jurisdiction and process, not legal advice. LegalCounselNearMe is not a law firm and is not affiliated with Assessment Review Board (ARB). Procedures, forms and fees change — the official site is authoritative.