Request for Reconsideration (RfR)
2022 property tax year
Roll number
_________________________________________________________________________________
If you would like someone else to act for you while we review your RfR, please complete this section and
provide a Letter of Authorization for that person. You may also use the Representative Authorization Form that
is available on our website at mpac.ca.
The
Law Society Act
specifies who can act as a representative for a property owner. Persons approved by the
Law Society of Ontario to practice law or provide legal services in Ontario do not require Letters of
Authorization.
Name of representative (last name, first name)
_________________________________________________________________________________
LSO licence number Telephone
______________________________ _______________________________
You may also file an appeal of MPAC’s assessment with the ARB. The ARB is an independent tribunal
(decision-making body) of the Ontario Ministry of the Attorney General.
Please note that if your property, or a portion of it, is classified as residential, farm or managed forests, you
must first file an RfR with MPAC, and MPAC must make a decision, before you are eligible to appeal to the
ARB. Your property’s classification is shown on your Notice.
You have 90 days from the date that we issue the results of your RfR to submit an appeal to the ARB. The
deadline for submitting an appeal to the ARB will be in the letter that MPAC sends you with the results of the
RfR review. The ARB has its own appeal process. For more information, please contact the ARB at 1 866 448-
2248 or visit tribunalsontario.ca/arb/.
If you have questions regarding this collection, please contact a Customer Service Representative at 1 866 296-
6722 or by TTY at 1 877 889-6722 or by mail to MPAC, 1340 Pickering Parkway, Suite 101, Pickering ON L1V 0C4.
If you have any accessibility needs, please let us know how we can best accommodate you.
Section 5: Representative information
Appealing to the Assessment Review Board (ARB)