Ontario's Request for Reconsideration, explained

In Ontario, the first step in questioning a residential assessment is a Request for Reconsideration (RFR) to MPAC. It's a written process, and for a home it's mandatory before any appeal.

What an RFR is

It's a formal request asking MPAC to look again at your assessment, with your reasons and evidence. MPAC reviews it and sends you a written decision. The decision either confirms the value or changes it.

For residential property (and farms and managed forests), you can't appeal to the Assessment Review Board without a timely RFR first.

The deadlines

Which one applies depends on the notice you received:

• Annual notice: by March 31 of the tax year.

  Source: Assessment Act, R.S.O. 1990, c. A.31, s. 39.1(1.1) (RFR no later than March 31 of the taxation year); Legislation Act, 2006, s. 89(1)

• Supplementary or omitted assessment (common with new homes): 120 days after the issuance date printed on the notice.

  Source: Assessment Act, R.S.O. 1990, c. A.31, s. 39.1(3) (notice under s. 35(1) for omitted/supplementary assessment: 120 days after the issuance date on the notice)

• First year of a province-wide reassessment: 120 days after the issuance date on the notice.

  Source: Assessment Act, R.S.O. 1990, c. A.31, s. 39.1(1.2) (first taxation year of a general reassessment: 120 days after the issuance date on the notice)

A deadline that lands on a weekend or holiday moves to the next business day.

The Act allows the Assessment Review Board to extend the annual RFR deadline in extenuating circumstances, on application during the tax year. Don't plan around it.

The "issuance date" detail

For the 120-day windows, Ontario's Assessment Act counts from the issuance date on the notice. That is the date printed on the document, not the day it reached your mailbox. Check it as soon as the notice arrives.

What to put in an RFR

• Factual corrections: floor area, storeys, basement finish, lot size, year built, condition. Include proof.
• Comparable properties: similar homes nearby, ideally ones that sold around the valuation date or are assessed lower per square foot.
• A clear request: the value you believe is correct, and why.

A focused, well-evidenced request is easier to agree with than a long one. The RFR is the review step. We ask the assessor to review your assessment first, and we file an appeal only to protect your rights if the review isn't resolved in time.

After MPAC decides

If you agree with the decision, you're done. The municipality adjusts your taxes if the value changed.

If you disagree, you can appeal to the Assessment Review Board within 90 days after the issuance date on MPAC's decision. If MPAC doesn't decide within the time the Act allows, a fallback deadline applies.

Source: Assessment Act, R.S.O. 1990, c. A.31, s. 40(3) (residential/farm/managed forests: RFR is a precondition of appeal); s. 40(3.1); s. 40(5) para 1 (90 days after the issuance date on MPAC's notice of reconsideration), para 2 (90 days after the notice should have been provided under s. 39.1(7): 180 days after the request, 240 if MPAC notified an extension)

In Ontario, Assessment Review Board appeals are handled by a lawyer or paralegal licensed by the Law Society of Ontario.

Why one strong RFR beats several weak ones

A reduction in Ontario generally lasts for the rest of the assessment cycle. The flip side matters just as much. An issue that has been settled or decided generally can't be argued again later in the same assessment cycle, so we only file when the case is strong.

What it costs with us

A $79 upfront review-and-filing fee, and in Ontario, 30% of the tax saving for 2.5 savings-years, collected in instalments once per tax year when your bill shows the saving, only if your assessment goes down. See the fee page for a worked example.

You don't need us: you can file an RFR yourself.

Keep a paper trail

Keep copies of everything: the notice, your RFR, any evidence you sent, and MPAC's decision with its issuance date. If you appeal to the Assessment Review Board, the 90-day window runs from the date on MPAC's decision, so you need that document to hand. If MPAC contacts you during its review, note the date, the person and what was discussed. A tidy file makes every later step simpler, whether you handle it yourself or someone does it for you.

When an RFR isn't the right tool

If your issue is a specific event during the year, such as a fire, a demolition or a change of tax class, or a plain clerical error in the roll, a municipal application under section 357 or 358 may fit better. See section 357 and 358 applications.