Here’s what you need to know about asking for an extension of time on your Request for Reconsideration

What is a Request for Reconsideration (RFR)?

A Request for Reconsideration (RFR) is made to the Municipal Property Assessment Corporation (MPAC) and is the first step in the process when you believe your property’s assessed value or classification is wrong.MPAC is the organization that assesses and classifies properties in Ontario and sends you yourAssessment Notice.The deadline to request a RFRfor annual assessments is March 31 of the tax year (unless that day is not a business day and then the deadline would fall on the next business day). For other types of assessments, the deadline is 90 days from theAssessment Notice mailing date. If your property, or a portion of it, is classified as residential, farm, managed forest or conservation landyou must first file a RFR with MPAC before you are eligible to file an appeal with the ARB. For any other property type, you can choose to either file a RFR with MPAC or file an appeal with the ARB by the deadline included on your Notice.Contact MPAC for information about their process at 1 866 296 6722 or

What is the RFR process if the property is a Farm, Managed Forest or Conservation Land?

If the property is a farm:

  • The RFR is filed with the Farm Property Tax Rate Administrator at the Ontario Ministry of Agriculture and Food and Ministry of Rural Affairs (OMAFRA). For information about their process contact them at 1-877-424-1300 or .

If the property is a managed forest:

  • The RFR is filed with the Managed Forest Tax Incentive Program (MFTIP) at the Ontario Ministry of Natural Resources. For information about their process contact them at 1-855-866-3847 or .

If the property is a conservation land property:

  • The RFR is filed with the Conservation Land Tax Incentive Program (CLTIP) at the Ontario Ministry of Natural Resources. For information about their process contact them at 1-800-268-8959 or .

What happens if I miss my deadline to file a RFR with MPAC?

The Assessment Act provides the ARB with the authority to extend the RFR deadline,however it is rare for the ARB to grant an extension. If, in the Board’s view, your circumstances are compelling, and you provide specific and legitimate reasons for being late, your deadline might be extended. See also Rule 13.

What is the process for asking for an extension?

  1. Fill out the Request for Reconsideration Extension of Time Form. This form is available on the ARB website. If you cannot access the form, write a letter to the Board.
  2. On the form or letter provide:
  3. your name
  4. address
  5. property roll number
  6. your reason(s) for asking the Board to extend the deadline
  7. Send the formor letter by:
  8. Mail or deliver in person – 655 Bay Street Toronto ON M5G 1E5
  9. Fax - (416) 314-3717 or Toll Free 1-877-849-2066
  10. Email –

What happens after the ARB receives my form?

The Board does not immediately confirm receipt. An acknowledgement of receipt or answer to the request will be sent to you.

How long will it take to process?

The ARBtriesto respond in a timely manner. The time frame of receiving an answer depends on the volume of requests made at a given time, and the resources available to the ARB.

Is there a fee to ask the ARB for an extension?

There is no fee for asking the ARB to extend the RFR deadline. There is a required filing fee if you wish to appeal to the ARB once you receive your RFR decision fromMPAC or the Administrators from OMAFRA and/or MNR.

What happens if my extension is approved?

If the ARB grants a new deadline, you shouldfile a RFR with MPACor the Administrators as soon as possible.Make sure you file your RFR before the new deadline.Keepthe letter from the Board with your new deadline for reference.

What happens if I am not given an extension?

You may file a RFR for the next tax year.

Can I still file an appeal with the ARB?

You should wait for a response to your RFR before filing an appeal with the Board. The RFR process is free and the ARB appeal process requires a filing fee that is non-refundable.

Where can I get more information?

For complete details on extensions, refer to the ARB’s Rules of Practice and Procedure. The Rules are available at , or by calling (416) 212-6349 or toll free 1-866-448-2248.

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.Here’

ISBN 978-1-4435-8458-6 © Queen’s printer for Ontario, 2015Disponible en français: Voici que vous devez savoir au sujet du report d’une audience (ajournements)

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