Date: ___________________________________________________________________
Client Name: ____________________________________________________________
Email: _________________________________________________________________
Property Address: ______________________________________________________
Roll Number: __________________________________________________________
Registered Property Owner: _____________________________________________
Registered Owner Mailing Address: _____________________________________
1. PARTIES AND SCOPE OF SERVICES
This Agreement is between the Client named above and Lakeview Property Tax Advocates (“Analyst”).
This Agreement authorizes Analyst to provide valuation analysis and representation for the property identified above in connection with:
- Request for Reconsideration (RfR) with the Municipal Property Assessment Corporation (MPAC)
- Settlement conference proceedings with MPAC
- Evidence preparation, comparable analysis, and optional hearing attendance at the ARB
Services exclude court appeals, complex legal interpretation, or matters outside ARB jurisdiction.
2. REPRESENTATION AUTHORIZATION AND STATUS
Important Notice: Client acknowledges that Analyst is a licensed Valuation Analyst and not a member of the Law Society of Ontario (LSO). Analyst does not provide legal advice or services constituting the practice of law. This engagement creates an analyst–client relationship, not solicitor–client privilege.
By signing this Agreement, Client authorizes Lakeview Property Tax Advocates as a Valuation Analyst to:
- Receive all notices and correspondence from MPAC
- Speak and advocate on Client’s behalf
- Provide expert valuation testimony
Client acknowledges that they have voluntarily chosen to retain a Valuation Analyst for their technical expertise in property assessment matters. This authorization remains in effect until case conclusion or written revocation by Client.
3. FEE STRUCTURE — Please select one option:
☐ Option A: Contingency Fee Model (“No Risk”)
- Fee: 70% of the first year’s property tax savings, plus HST.
- Payment Due (general rule): The contingency fee is ordinarily due only upon documented tax reduction, after the Final Property Tax Bill reflecting the reduced assessment is issued by the municipality.
- Future Years: Client retains 100% of all property tax savings in Year 2 and all subsequent years.
- No Savings = No Fee: If the assessment is not reduced, no fee is owed, subject to the discontinuation provision below.
Settlement Achieved but Not Accepted:
If Analyst successfully negotiates a reduction in assessment through MPAC or ARB-led settlement discussions and a written settlement offer reflecting that reduction is obtained, but Client chooses not to accept the settlement and elects to continue or escalate the dispute, the contingency fee described above shall become immediately due and payable, based on the tax savings associated with the settlement offer. The fee is payable regardless of whether Client accepts the settlement or proceeds further.
Right to Decline Further Representation:
Following such a settlement offer, Analyst may, in its sole discretion, decline to continue representation to the ARB hearing stage or further if Analyst reasonably considers the Client’s refusal to accept the settlement to be commercially or procedurally unreasonable in light of the evidence and risk profile. In that event, Analyst will:
- Provide written notice of withdrawal, and
- Cooperate in a reasonable transition of the file to Client or a new representative.
Discontinuation Fee (general):
If Client withdraws or terminates services before case conclusion (prior to ARB decision or settlement), and no settlement reduction has been obtained, a flat fee of $1,000 plus HST is payable for work performed to date.
☐ Option B: Flat Fee Model (“Full Service”)
Base Fee: $1,600 plus HST, payable upfront upon signing.
This flat fee covers:
- Preparation and filing of the Request for Reconsideration (RfR)
- MPAC settlement discussions and conferences
- Preparation and filing of motions and related documents
- Filing costs with ARB
- All discussions and communications with MPAC
- Analyst’s analytical work on value, equity, and time-adjustment models
ARB Tribunal Hearing Fee (if required):
If you choose not to accept a settlement and proceed to a full ARB Tribunal hearing, there is an additional fee of $2,000 plus HST. Hearings are typically virtual, but there may be additional costs for on-site photos, MPAC inspections, surveys, appraisals, or other third-party services. Some of these are optional and would be discussed with you in advance.
On-Site Work:
On-site visits by Analyst are billed at $150 per hour, plus HST. These additional amounts are due at the conclusion of the case.
High-Value and Commercial Properties:
Additional fees apply for properties assessed over $5,000,000 and for commercial properties. For each $1,000,000 (or part thereof) in assessed value above $5,000,000, an additional $200 charge applies.
Non-Refundable:
Under the flat-fee model, fees are payable regardless of outcome and are non-refundable once work has commenced.
4. CLIENT RESPONSIBILITIES
Client agrees to:
- Provide accurate property data, tax bills, and MPAC Notices
- Respond promptly to information requests
- Attend ARB hearing if required (Analyst will provide expert testimony)
5. METHODOLOGY AND LIMITATIONS
Analyst uses standard appraisal methods (sales comparison, cost approach, income approach where applicable) and equity analysis based on available data as of the relevant valuation date (January 1, 2016 for the current cycle, or such other date as prescribed by statute). Results are estimates and not guarantees of MPAC or ARB outcomes. MPAC and the ARB make final decisions.
6. TERMINATION
Either party may terminate this Agreement with written notice.
Under Option A (Contingency): If Client terminates before case conclusion and no settlement reduction has been obtained, the discontinuation fee described in Section 3 applies. If a settlement reduction has already been obtained but not accepted, the contingency fee will be immediately due as described in Section 3, and Analyst may then withdraw from further representation.
Under Option B (Flat Fee): No refund is provided for work completed or fees already paid.
7. DISPUTE RESOLUTION
Fee disputes shall first be addressed through good-faith discussion and, if necessary, mediation. No contingency fee shall exceed the actual tax savings achieved for the relevant tax year. Disputes are mandated to mediation.
8. INDEMNIFICATION
Client agrees to indemnify and hold harmless Analyst from claims arising from:
- Reliance on this analysis beyond its intended scope (property assessment advocacy), or
- Inaccurate or incomplete information provided by Client.
9. ACKNOWLEDGMENT AND DISCLAIMER
Client has read and understands the Disclaimer Statement below and agrees to its terms.
DISCLAIMER STATEMENT
This document, and the services provided by Lakeview Property Tax Advocates as a Valuation Analyst, are for informational and advocacy purposes only in connection with property assessment reviews. We are not licensed by the Law Society of Ontario (LSO) as lawyers or paralegals and do not provide legal advice. Our role is limited to valuation analysis, evidence preparation, and authorized representation before administrative bodies such as MPAC and the Assessment Review Board, subject to their rules and your written authorization. All valuations are based on available data as of the relevant valuation date and market conditions at the time of analysis, using standard appraisal methodologies. Results are estimates and not guarantees of MPAC or ARB outcomes. You retain full responsibility for decisions related to your property assessment, and we recommend consulting a licensed legal professional for any court-related matters or complex legal interpretations. This engagement does not create solicitor–client privilege. By proceeding, you acknowledge these limitations and agree to indemnify Lakeview Property Tax Advocates against claims arising from reliance on this analysis beyond its intended scope. For full details, refer to the ARB’s Rules of Practice and Procedure and the LSO By-Law.
ACCEPTED AND AGREED
Client Signature: _____________________________________ Date: ____________________
Print Name: __________________________________________________________