The Pre-authorized Tax Payment (PAP) plan offers you the convenience of having no cheques to write, no worries about overdue payments, no large lump-sum payments, and no line-ups at your bank or client service centres. Enrolment in the Plan is free and there are no service charges that apply. Eligibility in the program requires all taxes to be paid up-to-date.
Simply complete the above form and email it to firstname.lastname@example.org or deliver it in person to 331 Main St.
Property owners may submit a request for reconsideration of their property assessment value to the Municipal Property Assessment Corporation (MPAC).
If you own a commercial or industrial property that is partially or entirely vacant, you may be eligible for a rebate of Provincial Land Tax for the period of the vacancy.
A property owner may make application under Section 357 or Section 358 of the Municipal Act for a refund of property taxes for the following reasons:
- Ceased to be liable to be taxed at rate it is taxed
- Became exempt
- Mobile unit removed
- Gross or manifest clerical error
The property tax refund application can be made for a period during the year or for the entire year.
If you disagree with your Property Assessment Notice from MPAC you may file an assessment appeal.
Assessment Review Board - Property Assessment Appeal Form
Assessment Review Board- Property Assessment Appeal Guide
Assessment Appeals (appeals made under sections 32, 33, 34 or 40 of the Assessment Act)
Your Property Assessment Notice may be for your annual assessment, or a supplementary or omitted assessment (assessment change), or a correction of factual error assessment (amended assessment). The appeal process for all types of assessment appeals is similar. If your property or a portion of it is classified as residential, farm, managed forest or conservation land you MUST:
- File a Request for Reconsideration (RFR) with the Municipal Property Assessment Corporation (MPAC) first.
- Receive the RFR decision BEFORE filing an appeal with the ARB.
- File your appeal before the deadline, which is 90 days from the mailing date on your RFR decision.
For all other property types, you may choose to either file a RFR with MPAC or file an appeal directly with the Board. If you do not file a RFR, your deadline to file directly with the ARB is March 31, for annual assessment appeals or 90 days from the notice date for other types of assessments. Before filing your appeal, please make sure you have your Property Assessment Notice and/or your RFR decision from MPAC.
Municipal Act Application/Appeal - Apportionment
Municipal Act Complaint - Comparables
Municipal Act Application/Appeal - Sickness or Poverty
Municipal Act Complaint - Vacant Unit Rebate
Municipal Act Application/Appeal - Cancel, Reduce, Refund
Municipal Act Application/Appeal - Limitation of Taxes
If you are disputing your tax bill, you may file a tax appeal.
Steps for filing a Municipal Act appeal:
- Contact your municipality. Generally, tax applications are made to the municipality first.
- Wait for a decision from the municipality on your tax application (in certain sections of the legislation you can also appeal to the Board if the Municipal Council has not made a decision on your application within a specific amount of time.)
- If you disagree with the decision made by the Municipal Council about your application, you can appeal that decision to the Assessment Review Board (ARB). * Also note, in some cases a municipality will pass a bylaw directing applications to be filed directly with the ARB. Please check with your municipality before filing with the ARB.
- Use the forms below to file your appeal or application. Choose the correct form as it provides specific information about filing fees and deadlines.
For more information, visit the Assessment Review Board.
If you are unsure of which form to use, please contact the Assessment Review Board’s Public Inquiry Unit at (416) 314-6900 or toll free 1-800-263-3237, or refer to the Municipal Act, 2001.