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Appeals are heard in one of two proceedings before the ARB: Summary proceeding: If your property is classified as residential, farm, conservation land or managed forest, your appeal will be heard by way of summary proceeding; General proceeding: If your property is part of another class, it will be
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At the ARB, appeals are heard in either a
Summary proceeding or a General proceeding. Properties classified as residential, farm, conservation land and managed forest are heard by a summary proceeding. Summary proceedings have fewer steps than a general proceeding and are generally used for simple
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There are two ways to have your property assessment reconsidered – by submitting a
Request for Reconsideration (RFR) with the Municipal Property Assessment Corporation (MPAC) or by filing an appeal at the Assessment Review
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Tribunals
Ontario is a group of fourteen (14) adjudicative tribunals that play an important role in the administration of justice in Ontario, including the HRTO. The tribunals are the Assessment Review
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Any person, including a municipality, a school board or, in the case of land in non-municipal territory, the
Minister, may appeal in writing to the Assessment Review Board (a) on the basis that...
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The
Assessment Review Board (ARB) is an independent adjudicative tribunal established under the Assessment Act, with a mandate to hear appeals about property assessment and classification.
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However, if your property, or a portion of it, is classified as residential, farm or managed forests, you must first file an RfR with MPAC before you are eligible to appeal to the ARB.
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heard by way of a general proceeding. The
Summary proceeding has fewer steps than the general proceeding, and is used for less-complex appeals.
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The
Municipal Property Assessment Corporation is responsible for determining home values and reporting them to municipalities across Ontario...
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The
Assessment Review Board (ARB) is an independent adjudicative tribunal established under the Assessment Act...
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The members of
Assessment Review Board hear appeals related to assessment and taxation in the County...
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Appeals are filed with the ARB when there is a dispute between the property owners and the
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and hears appeals on issues regarding property assessment, classifications, and taxes in
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appeals. Properties of other classes are heard by a general proceeding.
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393:"How to file a Request for Reconsideration (RfR)"
20:Commission de révision de l'évaluation foncière (
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258:Our tribunals are: Assessment Review Board...
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420:. Municipal Property Assessment Corporation
395:. Municipal Property Assessment Corporation
364:"How to Fight your Property Tax Assessment"
335:"How property tax compares across Ontario"
462:Municipal Property Assessment Corporation
179:Municipal Property Assessment Corporation
288:"Assessment Act, R.S.O. 1990, c. A.31)"
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468:Category:Ontario government tribunals
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362:Law, Rabideau (February 15, 2016).
333:Grant, Corben (February 10, 2022).
304:Kalinowski, Tim (August 11, 2023).
271:"About the Assessment Review Board"
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152:Ministry of the Attorney General
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418:"How to file an appeal"
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482:Judiciary of Canada
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254:"Tribunals Ontario"
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