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Tax Assessment
Key Dates | Key Dates | | Print | |
PRA educates itself on COMPLEX TAX LEGISLATION, so that you don't have toKEY DATES AND DEADLINESThe next reassessment is scheduled for 2008 where the effective date of CVA will be updated once again reflecting historical highs in the market place.
November - Notices of Property Assessment reflecting the value of property for the current base year are mailed to property owners.
Do not wait until your tax bill arrives to review your assessment - it's too late then. Third party appeals require additional notification guidelines to be followed. Be sure to discuss this with your representative at the time of filing.
February 28th - Owners are obliged to advise the Municipality of any vacancy that has been consistent for a minimum of three months during the previous fiscal year. Unreported vacancies can cost property owners their entitlement of a 30-35% tax discount on the coming year's tax bill.
December 31st - Owners have until the end of the current calendar year to file a Request for Reconsideration for the current year's property assessment. The form is available by way of the following link and is submitted directly to MPAC.
MPAC reviews its assessment and any further information that may be submitted by the property owner(s) to satisfy themselves that the assigned value is appropriate. Unfortunately, there is no recourse to contest or appeal MPAC's determination and the process is generally done in conjunction with a formal appeal to the Assessment Review Board. In the event of success, all appeal fees are returned to the complainant.
It is important to ensure that issues and adjustments are properly accounted for before signing any "Minutes of Settlement". Once signed, no further appeal may be filed relating to that specific complaint.
January 1st - the property valuation date for the following tax year.
February 28th - owner(s) must report substantial changes in their property, or ‘Gross Manifest Errors', in order to be eligible for any retroactive tax credits. Contrary to previous legislation, vacancies can now be addressed on a real time basis. Any vacancy in the previous year for a minimum of three consecutive months can be credited back to the owner(s).
March - If you have already filed an Application for Reconsideration but have not yet been notified of the outcome, ensure your interests are protected by also filing an Appeal. For 2006 taxation year there has been an exception to the filing deadline. This deadline has been extended to June 30th. For all other taxation years the prescribed deadline is March 31st.
March 31st - owner(s) must file appeals of the previous year's property assessment with the Assessment Review Board. (independent agency of the Ministry of the Attorney General). Appeals may be e-filed, faxed or mailed to the Assessment Review Board, accompanied by payment.
The ARB processes the appeal, and notifies all parties of the scheduling of a hearing at which they will rule on the complaint. |