MPAC will send a letter with the results of their review within 180 days (or less) of when the request is received. With more complex scenarios, MPAC may need more time (up to 60 more days) to reconsider a property assessment and complete the review. MPAC will contact the property owner if they need more time. Once a decision has been made, MPAC will mail a letter advising the owner about the outcome of their review.
If the owner disagrees with the outcome, they have the option to file an appeal with the Assessment Review Board (ARB), an independent assessment appeal tribunal of the Ontario Ministry of the Attorney General.
Property owners have 90 days after MPAC has notified them of its decision about the RfR to file an appeal with the ARB. The ARB has its own appeal process. For more information, please contact the ARB at 1- 866-448-2248 or 416-212-6349 or visit arb.gov.on.ca.
To request that a property be eligible for the farm or managed forest classes or conservation land exemption, an RfR must be filed with the respective program administrator at the Ministry of Natural Resources and Forests or the Ministry of Agriculture Food and Rural Affairs.
For any other property type, property owners can choose to either file an RfR with MPAC or file an appeal with the ARB.