What is it?
A Request for Reconsideration (RfR) asks MPAC (the Municipal Property Assessment Corporation) to take a closer look when you think your home’s assessed value or classification (residential and so on) is wrong. It costs nothing.
It comes from section 39.1 of the Assessment Act. The law says the owner, or a person who received or would be entitled to receive the assessment notice, can file one. MPAC says the owner’s representative can also file.
For property classed as residential, farm or managed forest, you must file an RfR before you can appeal to the Assessment Review Board (ARB) (section 40(3)). The ARB is an independent tribunal of the Ontario Ministry of the Attorney General.
When should you file one?
MPAC suggests first asking yourself: “Could I have sold my property on January 1, 2016 for the assessed value on my notice?” Property taxes for 2026 still use January 1, 2016 values, so think about the value then, not today’s market.
- You think the assessed value is too high or too low
- The details about your home on the notice or on AboutMyProperty (MPAC’s online service) are wrong, for example the building size or lot size
- You think the property should be in a different class
- The property has more than one class, and the split of value between classes is wrong
- You received a Property Assessment Change Notice that you think is wrong
If you can answer “yes, I could have sold it for that on January 1, 2016”, you do not need to do anything. Keep the notice for your records.
Deadlines
The deadline is printed on your notice. These are the basic rules in the law.
| Situation | RfR deadline |
|---|---|
| A normal year | March 31 of the tax year (section 39.1(1.1)) |
| The first year of a province-wide reassessment | 120 days after the issue date on the notice (section 39.1(1.2)) |
| A notice for an omitted or supplementary assessment | 120 days after the issue date on the notice (section 39.1(3)) |
If you miss the deadline for residential property, you also lose the right to appeal to the ARB. But the ARB can extend the RfR deadline if there were extenuating circumstances, when you apply during the tax year (section 40(4)).
Steps to file
- Read your notice carefully and ask yourself the “January 1, 2016” question above.
- Log in to AboutMyProperty with the roll number (your property’s ID number) and access key on the notice. See the details MPAC has, how your home was valued, and how it compares with similar homes nearby.
- If you still disagree, gather evidence (see below). The request must set out your reasons and all relevant facts (section 39.1(4)).
- File before the deadline, online through AboutMyProperty or with a paper form by mail. Online is fastest and lets you track the status. The online form does not save if you leave it, so have your documents ready.
- MPAC sends a confirmation. During the review it may ask you for more information (section 39.1(5)).
- The result comes in writing. The law says MPAC must answer within 180 days of your request, or within 240 days if it tells you within the first 180 days that it needs more time (section 39.1(7)). For a request about an omitted or supplementary assessment notice, it is 180 days with no extension (section 39.1(8)).
- If MPAC agrees to change the value, it sends a new notice and asks you to sign Minutes of Settlement. Once MPAC tells the city, the city changes the tax roll and taxes are based on the new value (section 39.1(9) and (10)).
- If you still disagree with the result, you can appeal to the ARB within 90 days of the issue date on the result notice (section 40(5)).
What evidence helps?
- Photos showing how your home today differs from MPAC’s records
- Sale information for your home or similar homes. MPAC says it leaves out sales that are not open market. Examples are sales between related parties (such as family members or subsidiary companies), forced sales (such as mortgage foreclosure, family break-up or expropriation by a government) and sales from a builder or developer.
- Assessed values of similar homes from AboutMyProperty (you can attach the “My Favourites Report” when filing online)
- A recent appraisal
- Zoning information
- Estimates for major repairs, for example cracked and leaking foundation walls, flood water damage, termite damage, or a sagging roof line
Because the valuation date is January 1, 2016, showing that prices dropped recently may not help much. Focus on whether the value as of that date, and the facts about your home, are right.
Appealing to the Assessment Review Board (ARB)
- An ARB appeal has a fee. Check the amount and forms on the ARB website at Tribunals Ontario (this page could not confirm the amount).
- Residential appeals use a summary proceeding, and hearings are by teleconference unless the ARB directs otherwise (MPAC guidance).
- The ARB sets a schedule of events and a mandatory meeting date for you, MPAC and the city. Evidence filed after the deadline is not accepted at the hearing.
- When value is the issue, the burden of proof that the value is correct is on MPAC as a rule (section 40(17)). There is an exception if the appellant fails or refuses to give certain information (section 40(18)).
- MPAC says that if an ARB decision has a question of law, you can ask the Divisional Court of the Ontario Superior Court of Justice for leave to appeal within 30 days of the decision.
What about my taxes?
Your assessment and your property tax are not the same thing. Property tax is the assessed value times the combined city and education tax rate. If an RfR lowers your value and you settle, the city changes the tax roll and taxes are based on the new value.
The official sources I checked do not say you can hold off paying property tax while a review or appeal is going on. Check the due dates, late charges and how any difference is refunded with your city’s tax office.
In a province-wide reassessment, MPAC explains that what matters most for your tax is not how much your value rose, but whether it rose more or less than the average for your property type in your city.
Example
The notice for a detached house in Markham shows an assessed value of $1,250,000. On AboutMyProperty, the owner sees MPAC’s record lists the building at 2,800 sq ft, but it is really 2,400 sq ft. Similar homes nearby are also assessed lower. (The numbers are made up to illustrate.)
Before March 31, the owner files an RfR online with the floor plan, photos and the values of similar homes. MPAC corrects its data, lowers the value to $1,150,000 and asks the owner to sign Minutes of Settlement, and the city recalculates that year’s tax on the new value.
Had the owner disagreed with the result, they could have paid the fee and appealed to the ARB within 90 days of the issue date on the result notice.
What the law and official sources say
Quotes are copied word for word. The "In plain words" lines are our explanation, not an official translation.
A request for reconsideration under subsection (1) must be made no later than March 31 of the taxation year in respect of which the request is made. … Despite subsection (1.1), for any year that is the first taxation year to which a general reassessment applies, a request for reconsideration in respect of the taxation year must be made no later than 120 days after the issuance date on the notice of assessment.In plain wordsAn RfR is due by March 31 of the tax year. In the first year of a province-wide reassessment, it is due 120 days after the issue date on the assessment notice.
Source: ontario.ca/laws/statute/90a31 · checked Oct 30, 2026
For 2017 and subsequent taxation years, the assessment corporation shall provide, to the person making a request under subsection (1), notice of the results of its reconsideration no later than 180 days after the request is made. However, if the assessment corporation provides notice to the person within 180 days after the request is made that the assessment corporation requires an extension, the assessment corporation shall provide notice of the results of its reconsideration no later than 240 days after the request is made.In plain wordsMPAC must send the result within 180 days of the request. If it tells you within those 180 days that it needs more time, it has up to 240 days.
Source: ontario.ca/laws/statute/90a31 · checked Oct 30, 2026
If a property is in the residential, farm or managed forests property class, or in such other circumstances as the Minister may prescribe, no appeal may be brought to the Assessment Review Board under subsection (1) by a person who is entitled to make a request for reconsideration under section 39.1 in respect of the property, if the person has not made the request within the time required under that section.In plain wordsFor residential, farm and managed forest property, you cannot appeal to the ARB unless you filed an RfR on time.
Source: ontario.ca/laws/statute/90a31 · checked Oct 30, 2026
If the assessment corporation has provided a notice of reconsideration required under subsection 39.1 (7) or (8), 90 days after the issuance date on the notice provided by the assessment corporation.In plain wordsIf you filed an RfR, the last day to appeal to the ARB is 90 days after the issue date on MPAC’s result notice.
Source: ontario.ca/laws/statute/90a31 · checked Oct 30, 2026
For 2009 and subsequent taxation years, where value is a ground of appeal, the burden of proof as to the correctness of the current value of the land rests with the assessment corporation.In plain wordsWhen value is the issue in an appeal, MPAC has to prove its value is correct (subject to the exception in subsection (18)).
Source: ontario.ca/laws/statute/90a31 · checked Oct 30, 2026
If you are considering submitting a Request for Reconsideration, ask yourself, “Could I have sold my property on January 1, 2016 for the assessed value stated on my Notice?”In plain wordsBefore filing, ask whether you could have sold your home for the value on the notice on January 1, 2016.
Source: mpac.ca/en/MakingChangesUpdates/DisagreeingYourAssessedValue/RfR · checked Oct 30, 2026
Common questions
Does an RfR cost anything?
No, it is free. An appeal to the Assessment Review Board (ARB) has a fee. For residential property, you must file an RfR on time before you can go to the ARB.
I missed the March 31 deadline. Is there anything I can do?
The ARB can extend the RfR deadline if there were extenuating circumstances, if you apply to the ARB during the tax year (Assessment Act, section 40(4)). The ARB decides, so put next year’s deadline in your calendar.
Prices have dropped lately. Can I ask for a lower value?
Property tax for 2026 is still based on January 1, 2016 values, so a recent drop in prices is weak evidence by itself. You need evidence that the value is too high even as of that date, or that facts like size or condition are wrong.
MPAC’s answer is taking too long.
The law says MPAC must answer within 180 days, or 240 days if it told you it needs more time. For an omitted or supplementary assessment, it is 180 days with no extension (section 39.1(8)). If there is still no answer by then, you can appeal to the ARB within 90 days after the date the answer was due (section 40(5)). MPAC says some RfR responses are currently delayed.
If my value goes down, what about tax I already paid?
Once you settle, the city changes the tax roll and taxes are based on the new value. Ask your city’s tax office how money you already paid is refunded or credited on a later bill.
Do I need to hire a company to do this?
Not necessarily. Owners can file for free on their own, and a representative can also file for you. If you hire one, get the fee and terms in writing first.
Guides that use this term
Sources checked
- Assessment Act, R.S.O. 1990, c. A.31 (e-Laws) — ss. 39.1, 40 · checked Oct 30, 2026
- MPAC, How to file a Request for Reconsideration (RfR) · checked Oct 30, 2026
- MPAC, Disagree with your assessment? · checked Oct 30, 2026
- MPAC, How to file an appeal (ARB process) · checked Oct 30, 2026
- MPAC, Reading Your Property Assessment Notice (2026 still based on January 1, 2016) · checked Oct 30, 2026
- MPAC, How will my property assessment impact my property taxes? · checked Oct 30, 2026
- MPAC, How Sales Affect Your Property Assessment · checked Oct 30, 2026