MPAC or the Assessment Review Board?

Residential owners file a Request for Reconsideration with MPAC first. Commercial owners may appeal directly to the ARB. Both have deadlines.

My assessment went up but my house hasn't changed.

Assessments reflect market movement across a valuation cycle. The question is whether yours is accurate relative to comparable properties — request the comparables MPAC used.

MPAC Ontario — Property Assessment & Request for Reconsideration

Municipal Property Assessment Corporation (MPAC)

MPAC assesses the value of every property in Ontario; municipalities then apply their tax rate to that value. If you think your assessment is wrong, residential owners must file a **Request for Reconsideration** with MPAC before appealing to the Assessment Review Board — skipping that step gets an appeal dismissed.

What it does

Assesses property values and classifications province-wide
Processes Requests for Reconsideration
Provides comparable property information to owners

Matters it hears

Assessed value disputes
Property classification and tax class errors
Vacancy, damage and change-of-use adjustments
Assessment of new construction

Appeals & review

Appeals generally go to Assessment Review Board (ARB).

Residential owners must file a Request for Reconsideration first; the appeal then goes to the Assessment Review Board.

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

Frequently Asked Questions

MPAC or the Assessment Review Board?: Residential owners file a Request for Reconsideration with MPAC first. Commercial owners may appeal directly to the ARB. Both have deadlines.
My assessment went up but my house hasn't changed.: Assessments reflect market movement across a valuation cycle. The question is whether yours is accurate relative to comparable properties — request the comparables MPAC used.

Get matched with a lawyer

Tell us about your situation and we'll connect you with verified firms that handle it. It's free and there's no obligation.

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