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Resident Services
Property Assessment Information
Assessment Cycle Updates
On March 22, 2008 Bill 187, the Budget Measures and Interim Appropriation Act, 2007, introduced measures that transform Ontario's property tax assessment system by implementing a four-year assessment cycle with a four-year assessment phase-in. This means that re-assessments will only happen every four years (2008, 2012, 2016) and increases in assessment will be phased in equally over four years instead of being added to the roll in the year of re-assessment.The phase-in of assessments will apply to all property classes.To illustrate, the following table below shows the timing of the present valuation cycle and the timing of future reassessments with applicable valuation dates.
| Reassessment Year | Valuation Date for Reassessment | Tax Years to which the Valuation Date would Apply |
| Present Cycle | ||
| 2006 | January 1, 2005 | 2006, 2007, 2008 |
| Four-Year Reassessment Cycle | ||
| 2009 | January 1, 2008 | 2009, 2010, 2011, 2012 |
| 2013 | January 1, 2012 | 2013, 2014, 2015, 2016 |
| 2017 | January 1, 2016 | 2017, 2018, 2019, 2020 |
| 2021 | January 1, 2020 | 2021, 2022, 2023, 2024 |
The following provides an example of the phase-in of an assessment increase:
| Property Classification | Residential |
| Property value as of January 1, 2008 | $220,000 |
| Property value as of January 1, 2005 | $180,000 |
| Over 3 Years the property's value changed by | $ 40,000 |
Therefore, the "phase-in" of the assessment increase would be:
| 2009 Tax Year | $190,000 |
| 2010 Tax Year | $200,000 |
| 2011 Tax Year | $210,000 |
| 2012 Tax Year | $220,000 |
The phase-in benefits property owners in that those with increases in assessment significantly above the average won't be faced with a corresponding significant increase in taxes in the year of re-assessment; the increase will be phased over four years.
Click here to see a sample of the new property assessment notice.
Assessment Appeal Process
The government has established a two-stage appeal process with clearer filing deadlines and standardized information disclosure protocols. The two steps involve (1) filing a Request for Reconsideration (RfR) and (2) appealing to the ARB.
Beginning in 2009, filing a RfR is the mandatory first step for properties in the residential, farm and managed forest property classes. Filing a RfR is not a mandatory first step for all other property classes (for example, business classes). For 2009 and subsequent years a RfR is a pre-condition for appealing properties in residential, farm and managed forest property classes.
The deadline for filing a RfR for 2009 and subsequent years is:
- Regular Assessment Notices - March 31 of taxation year
- Supplementary/Omitted Notices - within 90 days of Notice mailing
If a property owner is not satisfied with the results of the RfR they may appeal to the Assessment Review Board. ARB Appeal deadlines for 2009 are:
- Regular Assessment Notices - 90 days after the mailing of the results of the RfR or March 31 of the tax year for property owners in business classes who do not file an RfR
- Supplementary/Omitted Notices - 90 days after Notice mailing where RfR is not a pre-condition of appeal
