An Ontario homeowner believes the assessed value shown on their property assessment notice is too high. What is their first step to challenge it?
Correct Answer
A) File a Request for Reconsideration with MPAC
In Ontario the first step is a Request for Reconsideration to MPAC under s. 39.1 of the Assessment Act, due by March 31 of the taxation year (or 120 days after the notice's issuance date in the first year of a general reassessment). For residential property, s. 40(3) makes a timely Request for Reconsideration a precondition to appealing to the Assessment Review Board.
Why This Is the Correct Answer
This is correct because Ontario's Assessment Act makes the Request for Reconsideration to MPAC the first step (s. 39.1), and for residential property a timely request is a precondition to any appeal to the Assessment Review Board (s. 40(3)).
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