Think Your Property Tax Is Too High? How to Challenge Your MPAC Assessment
Ontario values are still frozen at Jan 1, 2016 — the test isn’t ‘below market’, it’s ‘high vs comparable homes’
Can I challenge my Ontario property assessment (MPAC), and how?
Yes. The first step is a free Request for Reconsideration (RfR) with MPAC; if you’re unsatisfied, you escalate to the independent Assessment Review Board (ARB).According to MPAC, the 2026 tax-year assessment is still based on the legislated valuation date of January 1, 2016 (the province-wide reassessment remains postponed). The key insight: don’t ask ‘is my value below today’s market?’ — ask ‘on the same 2016 basis, is my value too high relative to comparable homes?’
Sources: MPAC (valuation date, RfR process); Tribunals Ontario / ARB (appeal deadlines and fees); Ontario.ca (tax = assessment × tax rate).
Every time the tax bill lands, a client asks whether they’re over-assessed and can appeal. The answer is yes — and the RfR step is free. But many people compare the wrong way, pitting today’s sale prices against a 2016 assessment. Here’s the correct logic, the two-stage process, and the deadlines that matter.
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First: values are frozen at 2016, and aren’t market value
Why it still matters: tax = assessment × rate
⚠️The deadline is on your Notice. MPAC now prints the RfR deadline on each Property Assessment Notice (residential is typically by March 31 of the tax year, but go by the date on your Notice). It’s statutory and can’t be waived — check your Notice as soon as it arrives.
Step 1: file the free RfR (required first for residential)
Step 2: escalate to the ARB if unsatisfied
ℹ️The most common mistake is comparing the wrong way: every value rests on the January 1, 2016 basis. Today’s sale prices won’t prove you’re over-assessed — you need the assessed values of comparable homes on the same basis.
Practical tips: catch factual errors, then compare
Frequently Asked Questions
Does filing an RfR cost anything?
No. According to MPAC, the Request for Reconsideration is free, and fastest through AboutMyProperty. For residential property you must complete the RfR and receive MPAC’s decision before you can appeal to the ARB.
My assessment is well below market value — should I not appeal?
Not necessarily. Values are frozen on the 2016 basis, so nearly every GTA home is assessed below today’s market — that’s normal. The real test is whether, on the same 2016 basis, you’re assessed high relative to comparable homes. If so, you’re overpaying versus your neighbours and can still appeal.
How much is an ARB appeal, and how long do I have?
According to Tribunals Ontario, the ARB fee for residential/farm/managed-forest property is $132.50 per roll number ($10 off when you e-File). The appeal must be filed within 90 days of the mailing date of MPAC’s RfR decision.
What’s the easiest basis to win on?
A factual error in your property record — wrong floor area, bathroom count, or basement-finished status. These errors are clear and provable, making them the simplest path to a reduction. Start by checking your details on AboutMyProperty.
Arthur Zhao
Real Estate Broker · FRI · ABR · SRS · PSA · MCNE · E-PRO · CLHMS & GUILD Elite · REAIS
VP & Branch Manager, Bay Street Group Inc.
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