A Durham Property Tax Appeal may help a homeowner correct inaccurate property information or challenge an assessment they believe does not fairly represent their home.
Property taxes in Durham Region are calculated using the assessed value and classification assigned by the Municipal Property Assessment Corporation, commonly known as MPAC, together with tax rates approved by regional and local councils.
Homeowners cannot normally reduce their taxes simply by arguing that the bill is unaffordable. They need evidence that the assessment, property classification or information used to value the property is incorrect.
Review the property information first
Owners should begin by examining their Property Assessment Notice and comparing MPAC’s information with the actual property.
Possible errors may include an incorrect lot size, building area, number of structures or property classification. A demolished garage, inaccurate renovation details or other outdated information could affect the assessed value.
Homeowners may also compare their property with similar homes in the neighbourhood. MPAC’s AboutMyProperty service allows owners to review assessment information and gather evidence supporting a reconsideration request.
Useful supporting material may include photographs, property records, recent comparable sales and documents showing incorrect measurements or features. MPAC allows documents and sales information to be attached to a Request for Reconsideration.
How a reconsideration request works
A Request for Reconsideration asks MPAC to review the assessed value or classification of a property. Filing the request is free.
The owner must explain why the current assessment is inaccurate and provide evidence supporting the requested change.
For residential, farm and managed-forest properties, owners must generally complete the MPAC reconsideration process before appealing to the Assessment Review Board.
If the owner disagrees with MPAC’s decision, an appeal may be filed with the board within 90 days of the date MPAC issues its reconsideration result.
The Assessment Review Board is an independent provincial tribunal that hears disputes involving property assessments, classifications and certain municipal tax issues.
Homeowners should understand that an appeal does not guarantee a reduction. The board can determine that a property’s value is higher than the amount listed on the existing assessment notice.
The 2026 deadline has passed
The general deadline for filing a Request for Reconsideration for the 2026 property-tax year was March 31, 2026.
Homeowners who missed that date should review their latest notice and contact MPAC to determine whether another deadline applies. New, amended or supplementary notices may include their own filing dates.
Owners should not wait until a tax instalment is due to investigate an assessment concern. Preparing photographs, measurements and comparable-property evidence can take time.
Durham tax-relief programs
A Durham Property Tax Appeal is different from a tax rebate or deferral program.
Durham Region offers a reassessment-related tax deferral program for some low-income seniors and people with disabilities. Eligible seniors must generally be at least 65 and receive the federal Guaranteed Income Supplement. Eligible people with disabilities must receive Ontario Disability Support Program benefits.
The program may allow qualifying homeowners to defer reassessment-related increases exceeding five per cent or $100 on their principal residence. Local municipalities may also offer additional relief programs, so homeowners should contact their municipal tax department directly.
Evidence is essential
A successful request requires more than dissatisfaction with the bill. The strongest cases identify a specific error or show that the assessed value is unreasonable compared with similar properties.
Homeowners considering a Durham Property Tax Appeal should review their notice, confirm the filing deadline, gather supporting records and use official MPAC or Assessment Review Board procedures.
Property owners should continue paying required tax instalments while a review or appeal is underway unless their municipality provides different written instructions.
