Ontario’s assessment and appeal rules come from MPAC and the Assessment Review Board, not from us. These guides set out the actual rules in plain language, for owners and managers of commercial, industrial, multi-residential and special purpose property.
Start with the process guide below if you are new to it. If you already have a notice in hand and need to choose a route, the RfR guide walks through the decision. If your question is not answered here, see the questions owners ask guide, or contact us.
How an Ontario assessment appeal works
The notice, the Request for Reconsideration or a direct appeal, filing with the Board, and how most files end. Read the guide
RfR or straight to the Board
A side by side look at MPAC’s Request for Reconsideration and a direct appeal, for business properties. Read the guide
How MPAC values income properties
Market rent, vacancy, expenses and the capitalization rate, explained with a hypothetical example. Read the guide
Key dates
March 31, 120 days, 90 days, PIER, and the section 357 and 358 deadline, in one table, updated every year. Read the guide
Questions owners ask
Short, direct answers to the questions we hear most often from commercial and industrial owners. Read the guide