After you appeal: MPAC's decision, the ARB appeal and the role of an appraiser

MPAC's response

MPAC confirms it has received your request. The Act then gives it 180 days to send you the result, or 240 days if it tells you within 180 days that it needs an extension (s. 39.1 (7)). MPAC puts it this way: "usually within 180 days – up to 60 additional days if we need more time." In 2026, it reports delays on some requests.

If MPAC decides to adjust, it sends a new notice and asks you to sign Minutes of Settlement. It uses them to notify your municipality, which adjusts your taxes if needed. The Act lets the municipality object to that settlement at the ARB within 90 days (s. 39.1 (11)).

Appealing to the Assessment Review Board

The Assessment Review Board (ARB) is part of Tribunals Ontario, "an independent adjudicative tribunal." For a residential property, the deadline is 90 days from the issue date of MPAC's decision (s. 40 (5)). If MPAC did not respond within its deadline, you may appeal, and the 90 days run from the date it should have responded.

You file online (e-File) and pay the fee: $132.50 per roll number for residential properties, $10 less online. Details are in cost and savings.

How the appeal unfolds

According to MPAC and the ARB, the steps are:

• Acknowledgment. If the appeal is on time and paid, the ARB assigns a Commencement Date and a Schedule of Events.
• Summary proceeding. A residential property is heard "by way of summary proceeding," which has fewer steps than a general proceeding.
• Mandatory Meeting between you, MPAC and the municipality, to try to settle.
• Evidence filing by the set date. MPAC warns: "Late evidence will not be admitted at the hearing."
• Hearing, by teleconference unless the ARB directs otherwise. MPAC's Property Valuation Analyst presents first, you may cross-examine, then you present your evidence.
• Decision, at the end of the hearing or later in writing.

How the Act weighs the hearing

When value is at issue, the burden of proof is on MPAC (s. 40 (17)), unless you refused an inspection or requested information. The ARB determines current value and looks at how similar properties nearby are assessed, lowering the assessment if equity calls for it (s. 44 (3)).

The ARB may also reopen "the whole question of the assessment" (s. 44 (1)): the outcome can be a decrease, no change or an increase. An appeal still open on March 31 is deemed to cover the next tax year too, within the cycle.

After the decision, a party may ask the Divisional Court for leave to appeal, on a question of law only, within 30 days of the decision being mailed (s. 43.1).

When a professional appraiser makes the difference

For a simple reconsideration, such as a wrong building size, you do not need help: a photo and a plan often do the job. An appraiser becomes useful when the case turns on value itself: few comparable sales, an unusual property, sales far from 2016 that need time adjustment, or an ARB hearing. MPAC itself lists "recent appraisals" among useful evidence.

In Canada, the Appraisal Institute of Canada (AIC) grants two designations. The AACI (Accredited Appraiser Canadian Institute) covers all property types. The CRA (Canadian Residential Appraiser) covers, according to the AIC, single-family homes, semi-detached houses, townhouses with up to four units, condominiums and residential vacant land. Ask for a report on value as of January 1, 2016.

To find an appraiser, see Payotte's appraiser directory, where profile data is verified at its source. For fees, see what a home appraisal costs. To review the whole process, see the complete guide.

Frequently asked questions