What is a Request for Reconsideration (RFR)?
Request for Reconsideration is a process set out in the Assessment Act which allows property owners to have their assessed values reviewed at any time during the taxation year without having to file a formal appeal. The RFR is a more informal process of reviewing an assessed value than the formal complaint process, which is heard by an independent tribunal called the Assessment Review Board (ARB). Property owners can obtain a Request for Reconsideration form from their local OPAC office. By completing the form, an owner is requesting OPAC to have another look at the property’s assessed value, which could include an inspection of the property. If the RFR process results in a change in the assessed value, OPAC will make the change. If not, the owner can appeal to the ARB, but only if the appeal deadline of April 2nd, 2001 (appeal deadline changed because of the weekend) has not passed. If it has, the owner will have to wait until the 2002 taxation year to appeal.
