What are special property tax classes?
If your property, or part of it, is classified as a farm, managed forest or conservation land, you may qualify for a reduced rate on your property taxes. To have your property classified as one of these special property types, your property has to be designated by the appropriate Program Administrator. If your property has not been designated, you must file a Request for Reconsideration (RFR) with the Program Administrator by March 31st of the tax year.
What is the dispute process?
If you believe the assessment value or property classification is wrong, you must file a Request for Reconsideration (RFR) with the Municipal Property Assessment Corporation (MPAC).
After you receive a response to your RFR, if you disagree with that response, you may appeal to the ARB within 90 days.
Who are the Program Administrators?
If you believe your property is eligible for a special class tax rate, you must contact the organization. See their contact information below.
- Farm Property Class Tax Rate Program
Eligible farmlands may be classed in the Farm Property Class and taxed at 25 per cent of the municipal residential rate. For information about the farm property class tax rate program or the process of filing a RFR, contact the Ontario Ministry of Agriculture, Food and Rural Affairs at 1-800-469-2285.
- Managed Forest Tax Incentive Program
Eligible properties may be classed in the Managed Forest Property Class and taxed at 25 per cent of the municipal residential rate. For information about the managed forest tax incentive program or the process of filing a RFR, please contact the Managed Forest Tax Incentive Program, Ministry of Natural Resources
Integration Branch at1-855-866-3847 or by e-mail: .
- Conservation Land Tax Incentive Program
Eligible properties may be classed in the Conservation Land Property Class and that portion of the property will be 100 per cent tax exempt. For information about the conservation land tax incentive program or the process of filing a RFR, please contact the Ministry of Natural Resources at 1-800-268-8959.
What isthe cost to file?
Filing an RFR with the Program Administratoror MPAC is free. Filing an appeal with the Board has a required fee of $75. There are no refunds of this fee.
How do I file my appeal for my farm, managed forest or conservation land property?
You can file your appeal online ( using E File or by printing the form and filling it out. There is a $10 discount when E Filing. Please fill out both the ARB Property Assessment Appeal form and the Special Tax Class form if not using the E File service. For more information, please read Information Sheet 3 “Filing an Appeal” and the appeal form instructions.
Please Note
The information contained in this sheet is not intended as a substitute for legal or other advice, and in providing this information, the Assessment Review Board (ARB) assumes no responsibility for any errors or omissions and shall not be liable for any reliance placed on the information in this sheet. Additional information, including the ARB’s Rules of Practice and Procedure, is available at , or by calling (416) 212-6349 or toll free 1-866-448-2248.
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