Assessment appeals

An assessment appeal asks the Assessment Review Board to change the value MPAC has placed on your property, the tax class it sits in, or an exemption attached to it. BrookLex handles the filing, the disclosure exchange, settlement discussions and the hearing itself.

Who this is for

Commercial, industrial and multi-residential owners

This service is for owners and managers of commercial, industrial, multi-residential and special purpose property in Ontario who believe an assessment is wrong, whether because the value is too high, the property sits in the wrong tax class, or an exemption was missed. BrookLex does not take houses or condominium units.

The process

What happens at each stage

1. Filing. We file your appeal with the Assessment Review Board before the deadline, naming the issues in dispute.
2. Disclosure. We exchange evidence with MPAC and the municipality, including the rent, vacancy, expense and capitalization rate data MPAC used to reach its number.
3. Settlement discussions. Most appeals are resolved through settlement discussions with MPAC and the municipality before a hearing is needed.
4. Hearing. When a case does not settle, we represent you at the Board hearing and argue the case on the record.

Timing

Deadlines

The deadline to appeal a current year assessment to the Board, or to file a Request for Reconsideration with MPAC first, is March 31. A change, amended or supplementary notice carries its own 120 day deadline from the date it is mailed. See key dates for the full calendar.

Getting started

What we need from you

• Your roll number and most recent assessment notice
• Income and expense information for the property, if it is rented
• Any recent appraisal or valuation you already have
• A description of anything that has changed on the property, such as a renovation, vacancy, damage or change of use

Coverage

Which properties this applies to

Assessment appeals apply across every non-residential tax class MPAC uses: commercial, industrial, multi-residential, new multi-residential, shopping centre, office building, large industrial, parking lot, and the vacant and excess land subclasses. If you are not sure which class your property sits in, tell us the roll number and we will check.

The exchange

Evidence and disclosure in practice

The disclosure stage is where most of the real work happens. We exchange the evidence behind our position with MPAC and the municipality, and receive theirs in return, including the rent, vacancy, expense and capitalization rate data MPAC relied on to reach its number. That exchange happens on a schedule set once the appeal is filed, well before any hearing date.

Some cases are better started as a Request for Reconsideration with MPAC rather than a direct appeal to the Board. We will tell you which route fits your property. If you own more than one property, ask about a portfolio review instead of a single appeal, and see property types for issues specific to your kind of building. See our fees page for how we charge.