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The Assessment Review Board has a limited power to extend the time for filing an appeal under the Assessment Act, set out in Rule 26(b) of the Board’s Rules of Practice and Procedure. The legal test requires that a person seeking to file late prove three things: (1) that they were entitled to receive a notice of assessment; (2) that they did not receive their notice of assessment; and (3) that they attempted to appeal within 30 days of becoming aware of the issues.
Entitled to Notice
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),
Did Not Receive Notice
The Rule is on notices of assessment, so has no application if you don’t receive MPAC’s response to your request for reconsideration, see Messina v Municipal Property Assessment Corporation, Region 09, 2018 CanLII 78265 (ON ARB)
Timely Filing
The time limit of 30 days runs from when you found out about the assessment or classification, not from when you got the notice. 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)
We can help you determine if you have a valid late appeal application, and help you file it. As soon as you think you may have missed a filing deadline, contact NextGenLaw LLP right away.
