A Request for Reconsideration, known as an RfR, asks MPAC to review your assessment before a case goes to the Assessment Review Board. BrookLex prepares and files RfRs, and tells you plainly when that step helps and when it only delays.
The basics
What an RfR is
An RfR is a request to MPAC, in writing, to look again at the value, tax class or exemption on your assessment. It happens before, or instead of, an appeal to the Board. It is one route into the same result an appeal seeks: a corrected assessment.
Business properties, meaning most commercial, industrial and multi-residential property, can skip the RfR entirely and appeal straight to the Assessment Review Board.
Timing
The deadline
The deadline to file an RfR with MPAC for the current tax year is March 31, the same date as the deadline to appeal directly to the Board. See key dates for the full calendar.
Making the call
When it helps, and when it just delays
- It can help when the issue is a data error, a clear miscalculation, or new evidence MPAC has not yet seen, and there is enough time before March 31 for MPAC to respond.
- It can just cost time when the disagreement is about MPAC’s overall approach or its choice of comparable properties rather than a simple error, or when the deadline is close and a direct appeal keeps more options open.
If MPAC says no
The 90 day appeal window
If MPAC’s RfR decision does not resolve the issue, you have 90 days from the mailing date of that decision to appeal it to the Assessment Review Board. We track this date for every client and file within it.
Coverage
Which properties can skip the RfR
Business properties, meaning most commercial, industrial and multi-residential property including new multi-residential, shopping centre, office building, large industrial and parking lot classes, can go straight to the Board. That option matters most when the deadline is close or the disagreement is unlikely to be resolved by MPAC reviewing its own file.
The paperwork
What goes into an RfR
An RfR sets out the property, the assessment year in question, and the reasons the assessment should change, backed by the evidence that supports those reasons: income and expense figures, comparable properties, or a clear description of the error. We prepare this submission and deal with MPAC directly while it is under review.
Read how a full assessment appeal works, or see our fees for how we charge for either route. If your issue is damage, demolition or a change in use rather than value, tax refunds and rebates may be the better starting point.
What happens if I do nothing by March 31
You lose the right to challenge that year’s assessment through either an RfR or a direct appeal, until the next notice or deadline comes around.
Can BrookLex take over a Request for Reconsideration already underway with MPAC
Yes. Tell us where the file stands and we will pick it up from there.