Tax and Assessment Appeals

Here is some information on how to appeal your Toronto Property Assessment.

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Appealing your property assessment

The property assessment value provided by MPAC for 2008 taxation is based on a January 1, 2005 valuation date. The next province-wide assessment will occur in 2008 for the 2009 to 2012 tax yerars.

If you make significant improvements or undertake new construction during the year, MPAC can revise your assessment within a three year period.

If you disagree with the assessed value of your property for the 2008 tax year, you must file a Request for Reconsideration with MPAC by December 31, 2008. Applications are available at www.mpac.ca.

The City will adjust accounts following reciept of successful Requests for Reconsideration from MPAC. For assessment information contact MPAC at 1-866-296-MPAC(6722).

The deadline for filing a Notice of Complaint with the Assessment Review Board (ARB) for the 2008 taxation year was March 31, 2008. If you filed a Notice of Complaint for this year, you may check the status of your complaint on the ARB website.

Your final 2008 property taxes consist of a city levy and an education levy. The City levy has been calculated by multiplying your property's 2008 Current Value Assessment (CVA) by the City tax rate, as approved by Toronto City Council. The education levy is calculated by multiplying your assessment by the education tax rate, as set by the Province of Ontario.

Appealing your property taxes

An application for a cancellation/reduction of taxes may be submitted to the Treasurer for the following reasons:

* changed tax class
* land has become vacant land or excess land
* land has become exempt from taxation
* the building on the land was razed by fire, demolition or otherwise, or damaged by fire and rendered unusable for the use just prior to the damage, by fire, demolition or otherwise
* extreme poverty/sickness
* mobile unit removed from land
* gross or manifest clerical error
* repairs or renovations to the land prevented the normal use of the land for at least three months during the year

Applications recieved after the deadline will not be accepted. The last day to file an application for the 2008 taxation year is March 2, 2009. Applications received after the deadline will not be accepted.

Your application must be sent to:

Treasurer, City of Toronto, Revenue Services Division
Appeals Unit
5100 Yonge Street
Toronto ON M2N 5V7

You can also fax your application to 416-696-4130.

Sending personal information via fax is not a secure means of transmission.

Taxes must be paid in full as billed. Refunds from successful appeal applications will be processed separately.

Use of Tax Consultants for Appeals

You do not need to retain a tax consultant to appeal your property assessment. This can be done on your own. Tax consultants are private entities that do not have any connection to the City of Toronto. You are, of course, at liberty to retain their services should you so desire.

Info taken from City of Toronto Website http://www.toronto.ca/taxes/property_tax/tax_appeals.htm