How to Appeal Your Toronto Property Tax Assessment (2027 Guide)

First, identify what you need to challenge

Toronto property owners often say they want to “appeal their property taxes,” but two different things may be involved: the property assessment used to calculate the bill, or the tax bill itself. MPAC assesses and classifies Ontario properties. The City of Toronto sets municipal tax rates, issues bills, collects payment, and handles certain applications to cancel, reduce, or refund taxes. ^{[1] [7]}

If you believe the value or classification on your MPAC Property Assessment Notice is wrong, the assessment appeal route is usually the one to investigate. If your property changed during the year, was damaged, became vacant or exempt, or the City charged tax because of a qualifying clerical or factual error, a separate City application may fit. The Assessment Review Board also distinguishes an assessment appeal from a tax application. ^{[1] [4] [8]}

These routes are not interchangeable. A request to MPAC about the assessed value does not replace a City application for an eligible bill adjustment, and a City tax-bill application is not a way to argue that MPAC’s valuation judgment was wrong. ^{[4] [8]}

How Toronto property tax is calculated

The City calculates a property tax bill using the current-year phased-in assessed value provided by MPAC and the tax rates that apply to the property’s class. The bill can also include the City Building Fund levy, the provincial education tax rate, and property-specific charges or adjustments. ^{[6] [7]}

As of November 2, 2026, the City’s published rate page lists 2026 rates for its property classes, not 2027 rates. Do not use a 2026 rate to estimate a 2027 bill; check the City’s final rate for the property class and tax year when published. ^[6]

Toronto sends an interim bill and a final bill each year. The interim bill is generally based on the prior year’s taxes; the final bill reflects the current year’s assessment and tax rates. This is why a tax bill can change even if the assessment did not change by the same percentage. ^[7]

What is confirmed for the 2027 assessment year?

An assessment tax year is not the same as a valuation date. As of November 2, 2026, MPAC’s current guidance still identifies January 1, 2016 as Ontario’s valuation date, and its notice page specifically confirms that basis for 2026. The official pages cited here do not yet state a separate 2027 valuation date or update schedule. Check the valuation date shown on your 2027 notice before preparing evidence. ^{[1] [2] [11]}

If your 2027 notice uses the January 1, 2016 valuation date, compare the assessment with what the property would have been worth on that date, in its relevant state and condition. A recent sale or online estimate is not automatically comparable to a historical valuation. ^{[2] [3] [11]}

MPAC can also update an individual assessment when a property changes, such as through new construction or major renovations. Review the notice type and property details; a change notice may have its own response deadline. ^{[2] [3]}

Who must request reconsideration from MPAC first?

If your property, or any portion of it, is classified as residential, farm, managed forest, or conservation land, Ontario’s process requires you to file a Request for Reconsideration (RfR) with MPAC and receive its decision before you can file an assessment appeal with the ARB. Most homeowners’ properties are in the residential class. ^{[1] [3] [4]}

For other property types, an RfR may be optional before an ARB appeal. Mixed-class properties and unusual notices can have different requirements, so check the classification and filing instructions on the notice and confirm the route with MPAC or the ARB. ^{[1] [3] [4]}

An RfR is free. MPAC says the deadline for each taxation year is printed on the Property Assessment Notice. As of November 2, 2026, MPAC’s public notice page lists the 2026 deadline, not a 2027-specific date. Do not assume the 2026 date carries forward; use the deadline on your 2027 notice. ^{[2] [3]}

Step-by-step: the Toronto residential appeal route

1. Read your assessment notice

   Find the latest MPAC Property Assessment Notice. Check the roll number, assessed value, property class, property description, and the specific response deadline. Keep the notice and any amended or supplementary notices; a different notice type can have a different deadline. ^{[1] [2] [4]}

2. Check the property record

   Review MPAC’s property record. Use AboutMyProperty and the information on the notice to identify factual mistakes or features that do not match your home. Gather supporting documents before starting the online RfR; MPAC says information entered into the form may not be saved if you leave before submitting. ^{[3] [10]}

3. Submit a free MPAC reconsideration

   File the RfR with MPAC by the notice deadline. State what you believe is wrong, explain why, and attach relevant support. Save the submission confirmation and a copy of everything you sent. ^{[1] [3]}

4. Review MPAC’s decision

   Read MPAC’s decision carefully. If you agree with a proposed change, follow the instructions to accept it, including signing Minutes of Settlement when requested. If you disagree, the residential route allows an appeal to the ARB after you receive MPAC’s RfR decision. ^{[1] [3]}

5. Appeal to the ARB if needed

   File with the ARB within 90 days of the date MPAC mails its RfR decision. Use the exact deadline in the decision letter; the ARB filing deadline is not 90 days from the date you first noticed a problem or from the date you mailed your RfR. ^{[1] [3] [4]}

6. Follow the ARB evidence schedule

   Follow the ARB schedule. The ARB assigns a proceeding type and a schedule of events. Parties are expected to exchange information and attend a mandatory meeting; if they cannot resolve the dispute, the ARB may schedule a hearing. File evidence by the deadlines in your schedule—late evidence may not be admitted. ^[5]

What evidence can make a review clearer?

Build the case around a specific, verifiable issue. MPAC’s RfR process lets owners provide information that may correct property records or help MPAC review the assessment. The most useful evidence depends on the reason for the request and the valuation date that applies. ^{[2] [3]}

For a property-record issue, gather documents that show the actual feature or condition: dated photographs, floor plans, permits, contractor records, repair invoices, or other reliable records. Identify the exact entry you believe is wrong and explain how the supporting document relates to it. ^{[3] [4]}

For a valuation issue, use relevant comparable-property information and explain why each comparison is similar or different. Use the valuation date stated on your 2027 notice. A current asking price, automated estimate, or neighbour’s tax bill alone may not establish that the assessment was wrong. ^{[1] [2] [3]}

Organize the material so a reviewer can follow it quickly: a short summary, numbered points, labeled exhibits, dates, and a direct explanation of what each item proves. Keep complete copies and proof of filing. The ARB’s schedule controls when evidence must be exchanged if the case proceeds to a hearing. ^{[4] [5]}

• The notice, roll number, property class, and relevant tax year
• A concise explanation of the specific assessment issue
• Documents supporting factual corrections or property condition
• Comparable-property evidence tied to the applicable valuation date
• A complete copy of the submission and proof it was filed on time

What happens at the Assessment Review Board?

The ARB is an independent tribunal. For residential, farm, managed forest, and conservation land properties, it hears an assessment appeal only after the owner completes the required RfR process and receives the decision. The ARB may place the case in a summary or general proceeding, with different procedural steps. ^{[4] [5]}

ARB filing fees and e-filing terms can change. Check the current fee schedule on the ARB website for your appeal type before submitting; do not rely on a prior-year fee. ^[4]

After filing, the ARB issues a schedule with dates for steps such as disclosure and a mandatory meeting. The parties can discuss whether the matter can be resolved. If it remains unresolved, a hearing may follow. The ARB describes the valuation and evidence process on its official hearing information page. ^[5]

Do not assume an appeal guarantees a reduction. The result depends on the property, the evidence, and the applicable law. Continue paying the City tax bill as billed while an assessment appeal is underway; successful assessment changes are processed separately through the tax account. ^{[1] [4]}

When to apply to the City about a tax bill

The City of Toronto has a separate cancellation, reduction, or refund application for specified circumstances. Its published criteria include a change in tax class, land becoming vacant or exempt, a building made substantially unusable by demolition, fire or other damage, qualifying repairs or renovations that prevent normal use for at least three months, and a gross or manifest clerical or factual overcharge. ^[8]

The City states that a gross or manifest error must be clerical or factual, not an error in judgment when assessing the property. If the issue is that the assessed value is too high, use the MPAC/ARB assessment route rather than treating this City application as a substitute. ^[8]

City applications have separate eligibility rules and deadlines. As of November 2, 2026, the City’s deadline page lists March 2, 2026 for cancellation, reduction, or refund applications for the 2025 tax year; it does not list a 2027 deadline. Do not carry that date forward. This City application is separate from an MPAC/ARB assessment appeal. Check the current form and deadline page for the applicable tax year; late applications may not be accepted. Keep paying taxes in full as billed while an application is reviewed. ^{[8] [9]}

Common questions about Toronto property tax appeals

Do I have to hire a tax consultant?

No. The City says owners can appeal themselves and do not need to retain a consultant. A representative is a personal choice, not a City requirement. ^[1]

Can I appeal only because my tax bill is high?

A high bill by itself does not show that the assessment is wrong. First separate the assessment value and classification from the tax rate, bill adjustments, and property-specific charges. Then use the appeal route that matches the specific error or eligibility ground. ^{[4] [6] [7] [8]}

Will I get a refund if MPAC changes my assessment?

A successful assessment appeal can lead to a tax adjustment, but the result is not guaranteed and the City processes tax adjustments separately. Keep paying the bills by their due dates while the appeal is open. ^{[1] [4]}

What if I missed the deadline?

Do not assume the deadline can be extended. Contact MPAC or the ARB promptly, explain the notice and dates involved, and ask whether any exception or other route applies to your specific notice. For a City tax application, the City warns that late applications are not accepted. ^{[3] [4] [8]}

What is the MPAC RfR deadline for a 2027 Toronto assessment?

MPAC says each taxation year’s deadline is printed on the Property Assessment Notice. As of November 2, 2026, its public notice page lists the 2026 date but not a 2027 date. Use the deadline on your 2027 notice; do not assume the prior-year date repeats. ^{[2] [3]}

What is the City application deadline for 2027?

As of November 2, 2026, the City lists March 2, 2026 for applications about the 2025 tax year, but no 2027 deadline. Do not reuse that date; check the City’s current deadline page when applying. This City process addresses eligible tax-bill changes, not a disagreement with MPAC’s assessment. ^{[8] [9]}

Does a 2027 assessment use a 2027 valuation date?

No. Assessment year and valuation date are different. MPAC’s current guidance identifies January 1, 2016 as Ontario’s valuation date; check your 2027 notice for the date that applies to your property. ^{[2] [3] [11]}

Official sources

1. [1] City of Toronto — Property Assessment & Appeals Last checked November 2, 2026.
2. [2] MPAC — Notices and Notifications Last checked November 2, 2026.
3. [3] MPAC — How to file a Request for Reconsideration Last checked November 2, 2026.
4. [4] Tribunals Ontario — Filing an appeal Last checked November 2, 2026.
5. [5] Tribunals Ontario — Proceedings and hearing process Last checked November 1, 2026.
6. [6] City of Toronto — Property Tax Rates & Fees Last checked November 2, 2026.
7. [7] City of Toronto — Property Tax Bill Types Last checked November 1, 2026.
8. [8] City of Toronto — Cancellation, Reduction or Refund of Property Taxes Last checked November 2, 2026.
9. [9] City of Toronto — Property Tax & Utility Applications and Deadlines Last checked November 2, 2026.
10. [10] MPAC — AboutMyProperty Last checked November 1, 2026.
11. [11] MPAC — Property Assessment and Taxation Toolkit: FAQs Last checked November 2, 2026.
12. [12] City of Toronto — 2025 Property Tax Rates Last checked November 2, 2026.