What an assessment appeal costs in Ontario, and how much you can save

What each step costs

A reconsideration is free. MPAC says it will review your request "free of charge." There is no filing fee, online or by mail.

An appeal has a fee. The Assessment Review Board (ARB) publishes its filing fees. The ARB notes that it sets fees by Property Code; a residential tax classification from MPAC does not guarantee the residential fee.

ARB fees are not refunded

The ARB states that it "will NOT waive or refund all or part of a filing fee, absent appropriate circumstances." A waiver or refund request goes to the ARB Registrar. Before you pay, make sure your case holds up.

How property tax is calculated

MPAC sums it up: tax is the assessed value multiplied "by the combined municipal and education tax rates for your property class." The City of Toronto writes out the formula: "Estimated property tax = assessed value x total residential tax rate."

In Ontario, the rate is a percentage of value. For example, Toronto publishes a 2026 total residential rate of 0.767311% (city rate 0.605295%, education rate 0.153000%, City Building Fund 0.009016%). Every municipality has its own: use the one on your tax bill.

How to work out your saving

Annual saving = value reduction obtained × total tax rate on your tax bill.

Fictional example, to redo with your own figures: a property assessed at $500,000, a reduction of $25,000, and a made-up total rate of 1.000000%. The saving is $25,000 × 1% = $250 for the tax year concerned. The 1% rate is invented for this example and matches no municipality.

A few official points. The ARB publishes an ARB Tax Calculator for this calculation. If the assessment is changed later, the Act provides that taxes are adjusted and any overpayment is refunded by the municipality (s. 39 (6)). And, according to the ARB, an appeal still open on March 31 is deemed to cover the next tax year as well, within the assessment cycle.

A higher assessment does not always mean higher taxes

In a province-wide reassessment, MPAC explains that what matters is how your value changed compared with the average change for your property class in your municipality. An increase below the average can even lower your taxes, if the municipal budget stays the same. That reasoning applies to a general reassessment. Outside of one, a reduction in your own value feeds directly into the calculation above.

Costs people forget

• Your time: checking AboutMyProperty and finding sales around 2016 takes a few hours.
• An appraisal report (AACI or CRA), useful for a complex file or a hearing. See what a home appraisal costs and the appraiser directory.
• The risk of an increase: the Assessment Act provides that a reconsideration or appeal can also raise the assessment (s. 39 (6)).

Frequently asked questions