Sections 357 and 358 of the Municipal Act let a property owner apply to the municipality to cancel, reduce or refund taxes when something changed the property during the year, or was missed in an earlier year. BrookLex prepares and files these applications.
Coverage
Eligible situations
- The building was damaged by fire or another event
- The building was demolished
- The building, or part of it, became unusable
- The land can no longer be used for its designated purpose
- A gross or manifest error was made in the assessment
- A tax class or exemption changed after the roll was returned
Timing
Deadlines
| When | What |
|---|---|
| Last day of February, following year | Deadline to apply for a Section 357 or 358 adjustment for the current tax year. For 2026 taxes, that is February 28, 2027. |
| September 30, following year | Deadline for council to decide the application. |
The process
Applying under section 357 or 358
We start by identifying the triggering event and the period it covers, then gather the supporting evidence: dates, photographs, permits, or records showing the building or land was damaged, demolished, unusable or subject to a class change. That package goes to the municipality, and we respond to any follow up requests from municipal staff while the application is under review.
Coverage
Who this applies to
These applications are available to owners of commercial, industrial, multi-residential and special purpose property across Ontario. The trigger is always something specific that happened to the property during the year, not a general view that the assessment is too high. If the concern is the assessed value itself, see assessment appeals instead.
This service pairs naturally with a portfolio review, because an event on one property, such as a fire, a demolition or a long vacancy, is often the kind of thing an owner focused on the rest of the portfolio has not had time to act on. We flag it, calculate the affected period, and prepare the application while the deadline is still open.
Our role
How we help
We prepare the application with the supporting evidence the municipality needs, deal directly with municipal staff, and track council’s decision deadline so your file does not stall.
A Section 357 or 358 application is often found during a portfolio review, once a change on one property is compared against MPAC’s data. If the issue is the assessed value itself rather than damage or a change in use, see assessment appeals. See key dates for the full calendar and fees for how we charge.
Does a Section 357 or 358 application replace an assessment appeal
No. These are separate tools. An assessment appeal challenges MPAC’s value. A Section 357 or 358 application asks the municipality to adjust taxes for damage, demolition or a change in use during the year.
What if a property was demolished partway through the year
That is exactly the kind of situation this application is built for. We calculate the adjustment for the period involved and file with the supporting evidence.