Filing a Late Property Tax Assessment Appeal In Ontario

Updated in March 2026

The Assessment Review Board has a limited power to extend the time for filing an appeal under the Assessment Act. This authority is set out in Rule 26(b) of the Assessment Review Board’s Rules of Practice and Procedure. 

To file a late appeal, a taxpayer must prove three things:

1. They were entitled to receive a notice of assessment
2. They did not receive the notice of assessment 
3. They attempted to appeal within 30 days of becoming aware of the issue

Requirement 1 - Entitlement to a Notice of Assessment

Owners of land are entitled to a notice of assessment.

In Cherry Beach Sailing Clubs v Municipal Property Assessment Corporation, Region 09, 2018 CanLII 107727 (ON ARB), the Board held that tenants ARE NOT automatically entitled to receive a notice of assessment unless their lease agreement specifically creates that entitlement.

However, certain special assessments must be provided to tenants who pay property taxes, see Emblem Logistics Inc. v Municipal Property Assessment Corporation, Region 15, 2019 CanLII 22918 (ON ARB).

Requirement 2 - Proving You Did Not Receive the Notice

Rule 26(b) applies specifically to notices of assessment.

The Rule is on notices of assessment. It does not apply if a property owner fails to receive MPAC’s response to a Request for Reconsideration. This was confirmed in Messina v Municipal Property Assessment Corporation, Region 09, 2018 CanLII 78265 (ON ARB).

Make sure to take note of your ultimate filing deadline if you file a request for reconsideration, which is 270 days after the request for reconsideration is sent to MPAC.

Requirement 3 - Filing Within 30 Days of Discovering the Issue

The 30-day time limit begins when the taxpayer became aware of the assessment or classification issue, not when the notice was received.

The Board recently denied an application for a late appeal because the taxpayer should have known the issue from its tax bill, see Solar Ship Inc. v Municipal Property Assessment Corporation, Region 20, 2019 CanLII 44275 (ON ARB).

Even so, the Board retains discretion to extend the time for filing if it would be fair in the circumstances.

Getting Help With a Late Property Tax Appeal

If you believe you may have missed a filing deadline, you may still have options. Determining whether a late appeal is possible depends on the specific facts of your situation.

NextGenLaw LLP can help determine whether you have a valid late appeal application and assist with preparing and filing it. If you think you may have missed a deadline, it is important to seek advice as soon as possible. Contact us right away.