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Assessment appeals · Ontario

How to appeal your property assessment in Ontario

In Ontario, MPAC assesses every property, and for the 2026 tax year values still reflect January 1, 2016. To challenge yours, file a free Request for Reconsideration with MPAC by the date on your notice (March 31 for the annual notice). If you disagree with MPAC's answer, appeal to the Assessment Review Board within 90 days; the fee is $132.50.

Facts checked How we check facts

Who assesses, and as of when

Assessor
Municipal Property Assessment Corporation (MPAC)
Coverage
MPAC assesses every property in every Ontario municipality.
Valuation date
January 1, 2016 — still used for the 2026 tax year
Cycle
The province postponed the 2020 reassessment and has kept postponing it, so assessments still reflect 2016 values (phased-in changes aside). On March 26, 2026 the province again postponed a province-wide update.
Notices
Property Assessment Notices go out at the end of the year when values change; change notices can arrive at any time.

The steps

  1. Request for Reconsideration (RfR) (MPAC). Deadline: March 31 of the tax year for the annual notice (the date printed on your notice); 120 days from the notice for other notices. Fee: Free. Mandatory for residential properties before an appeal. MPAC usually replies within 180 days (up to 60 more if needed).
  2. Appeal to the Assessment Review Board (ARB) (Tribunals Ontario). Deadline: 90 days from the mailing date of MPAC's RfR decision. Fee: $132.50 per residential appeal.

Tips

  • Because values are frozen at January 1, 2016, compare your home with similar homes' assessments on the same street, not with today's sale prices. Equity with neighbours is the strongest argument.
  • Ask MPAC for the property details it holds (size, bathrooms, basement finish, lot). Errors in those facts are the easiest fixes.
  • Lenders don't use your assessment for a refinance; for borrowing, see the equity calculator.

Evidence wins appeals: sales of similar homes near the valuation date, similar homes' assessments, and corrections to the facts on your notice.

What we couldn't confirm

  • The valuation date for the 2027 tax year (Ontario Budget 2026 text not read).

Is it worth appealing in Ontario?

Is a property tax assessment appeal worth it?

What a lower assessment would save in tax, against the fee, with the deadline for your province.

Ontario: valuation date January 1, 2016 — still used for the 2026 tax year.
Your tax bill ÷ assessed value × 100, or your municipality's published rate.
Multi-year rolls (Quebec 3 years) multiply the saving.
Tax saved if you win$360 a year$40,000 lower (6.3%) at 0.900%
Request for Reconsideration (RfR) fee
Free
Net over 1 year
$360
First deadline
March 31 of the tax year for the annual notice (the date printed on your notice); 120 days from the notice for other notices
Worth consideringThe tax saved covers the fee. Your evidence decides the outcome: sales of similar homes around the valuation date, and errors in the property facts. Ontario appeal guide.

Estimate, not advice. Educational estimate only, not financial, mortgage, tax or legal advice. Lenders, insurers and governments set their own rules and can change them; confirm with a licensed professional before you decide.

Saving about $360 a year; first-step fee $0; Ontario deadline: March 31 of the tax year for the annual notice (the date printed on your notice); 120 days from the notice for other notices.

Ontario: the steps
StepDeadlineFee
Request for Reconsideration (RfR)
MPAC		March 31 of the tax year for the annual notice (the date printed on your notice); 120 days from the notice for other noticesFree
Appeal to the Assessment Review Board (ARB)
Tribunals Ontario		90 days from the mailing date of MPAC's RfR decision$132.50 per residential appeal
Assumptions & sources

Assumptions

  • Saving = (assessed − your value) × tax rate. Phase-ins (Ontario) and tax-rate changes alter the real figure.
  • Deadlines and fees from Municipal Property Assessment Corporation (MPAC) and the appeal bodies, checked November 1, 2026. The date on your own notice always wins.

Sources

  1. MPAC — Notices and notifications (2026 valuation date). Checked .
  2. MPAC — Request for Reconsideration. Checked .
  3. Tribunals Ontario — Assessment Review Board FAQ (deadlines, $132.50 fee) (effective October 28, 2026). Checked .
  4. Town of LaSalle — Property assessments (2026 postponement). Checked .

Frequently asked questions

What is the deadline to appeal a property assessment in Ontario?

Request for Reconsideration (RfR): March 31 of the tax year for the annual notice (the date printed on your notice); 120 days from the notice for other notices. The date printed on your own notice is the one that counts.

How much does it cost to appeal an assessment in Ontario?

Request for Reconsideration (RfR): Free. Appeal to the Assessment Review Board (ARB): $132.50 per residential appeal.

What date is my Ontario assessment based on?

January 1, 2016 — still used for the 2026 tax year. The province postponed the 2020 reassessment and has kept postponing it, so assessments still reflect 2016 values (phased-in changes aside). On March 26, 2026 the province again postponed a province-wide update.

Primary sources

  1. MPAC — Notices and notifications (2026 valuation date). Checked .
  2. MPAC — Request for Reconsideration. Checked .
  3. Tribunals Ontario — Assessment Review Board FAQ (deadlines, $132.50 fee) (effective October 28, 2026). Checked .
  4. Town of LaSalle — Property assessments (2026 postponement). Checked .
British Columbia appealsJanuary 31 (extended to February 2, 2026 because January 31 fell on a weekend)Open →Alberta appealsCalgary: within the 67-day review period after the notice is mailedOpen →Saskatchewan appealsSaskatoon 2026: January 5 to February 6, 2026Open →