Navigating the Property Tax Assessment Appeal Process

Note: this information applies to the 2018 property tax assessment appeal deadline 

ONPHA previously wrote about how Ontario’s property tax system does not treat non-profit housing providers consistently. Some providers are fully or partially exempt from property taxes through provincial legislation or municipal by-laws, but there are also many providers being assessed and taxed far beyond the income they bring in.

Altus Group has important information to share that may apply to ONPHA members. Below you will find particulars of the 2018 property tax assessment appeal deadline and updates on Toronto property tax legislation.

Appeal Deadlines

Property owners received property tax assessment notices last fall confirming the 2016 base year value and phase-in assessments for 2018-2020. If a 2017 appeal was filed and is active, the Assessment Review Board will create a “deemed” complaint for 2018.

Appeals will be required in situations such as new acquisitions, new roll numbers, or where no 2017 appeal was filed.

Properties with a portion classified in the Residential Tax Class (RT) is required to file a Request for Reconsideration (RfR) within 90 days of receiving your assessment notice, prior to filing an appeal with the Assessment Review Board.

• The deadline for all appeals is April 3, 2018
• The deadline for Reconsideration Requests (RfR) is April 2, 2018
• The fee to file an appeal with the Assessment Review Board is $300 for commercial, industrial and multi-residential property types and $125 for residential properties.

For general information on appeal deadlines across Canada click here.

Tax Capping – Toronto

For 2018 taxation, City Council has re-implemented tax capping on all commercial, industrial and multi-residential properties at 10%, regardless of the increase in the assessed value of a given property. Properties which would have seen a significant tax increase between taxation years 2017 and 2018 will now be capped at 10% over what the property paid in taxes for 2017.

Property tax decreases between 2017 and 2018 taxation years will be clawed-back to fund the loss of taxes from the properties that are capped.  For more information, click here.

Altus multi-residential assessment and property tax specialists are available to answer ONPHA member’s questions regarding property taxes, assessment data and the appeal process.

Get in touch:

Erin Johnston, Director, Ottawa

erin.johnston@altusgroup.com | (613) 721-7803

Geoff Watts, Director, London

geoffwatts@altusgroup.com | (519) 642-6227

Karen Marangone, Senior Director, Toronto

karen.marangone@altusgroup.com | (416) 234-3785