Filing an Appeal a Little Late

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), the Board held that a tenant has no entitlement to notice, unless their lease creates an entitlement. However, certain special assessments must be provided to tenants who pay taxes, see Emblem Logistics Inc. v Municipal Property Assessment Corporation, Region 15, 2019 CanLII 22918 (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). 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.

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). The Board can extend the time for filing if it would be fair to do so.

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.

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