MTE Paralegal Professional Corporation works closely with municipal governments, providing comprehensive Assessment Base Management (ABM) support and professional representation in appeal matters.

The services provided to these municipalities include, but are not limited to:
  • Comprehensive management and representation in assessment and tax appeals,

  • Strategic support and guidance in the selection of appeal involvement, and

  • Identification of errors and concerns to be addressed via municipally initiated (pro-active) assessment appeals.
MTE Paralegal also assists our clients in establishing comprehensive assessment base management plans to protect their access to all of the tax revenue to which they are entitled, and to encourage greater fairness and equity in the property tax system ensuring that every taxpayer is paying their fair share - no more, and no less.

Our services fall within two primary categories of ABM activity: Reactive and Proactive

"Reactive ABM"
Reactive Assessment Base Management Practices involve the targeted allocation of expertise and resources to protect the municipal tax base when and where it is at risk.

These types of projects are undertaken to respond to and challenge negative forces that threaten the property tax base. Examples of reactive initiatives include:
  • Effective participation in assessment appeals to represent municipal interests;

  • Review of Requests for Reconsideration or Minutes of Settlement filed pursuant to Section 39.1 of the Assessment Act; and

  • Audits of tax relief applications filed pursuant to Section 357, 358 and 364 of the Municipal Act, 2001.

In each case, the municipality's participation is not intended to deny the taxpayer's right to seek relief in order to achieve fair taxation, but rather demonstrates a commitment to ensure that reductions through appeal or rebate are no more than fair.

"Proactive ABM"
Proactive Assessment Base Management Practices are undertaken to enhance the overall size and health of the municipal tax base.

This may be achieved in one of three ways:
  • By identifying and correcting errors and omissions on the roll;

  • By ensuring that taxable assessment is added to the assessment roll and available for municipal taxation purposes on the most timely basis; and/or

  • By pursuing assessment practice or policy changes that will benefit municipal interests.

These efforts can promote the ability of local government to receive all of the revenue to which they are legitimately entitled, and the equitable assessment and taxation treatment of all taxpayers. As a part of a comprehensive financial management plan, these efforts can help to safeguard against the need to increase tax rates for all ratepayers to offset funding deficits.