City of Toronto Act Appeals


The forms on this page are for filing City of Toronto Act appeals only. For property assessment appeals see Filing an Appeal.

Note: Documents you submit to the Board are available to the public on request subject to limited exceptions.

Steps for filing a City of Toronto Act appeal:

You can only file select City of Toronto Act appeals using e-File.

  1. Contact the City of Toronto. Generally, tax applications are made to the City first.
  2. Wait for a decision from the City on your tax application (in certain sections of the legislation you can also appeal to the Board if the Municipal Council has not made a decision on your application within a specific amount of time.)
  3. If you disagree with the decision made by the Municipal Council about your application, you can appeal that decision to the Assessment Review Board (ARB). * Also note, in some cases the City will pass a bylaw directing applications to be filed directly with the ARB. Please check with the City before filing with the ARB.
  4. Use the forms below to file your appeal or application. Choose the correct form as it provides specific information about filing fees and deadlines.
  5. You can use the Board’s e-File service to file against s. 323 (7), s. 323 (8) & s. 323 (1)(e) only.
  6. For the legislation regulating these appeals, refer to the City of Toronto Act, 2006.
  7. For information on how to file an application to cancel or reduce your taxes because of extreme poverty or illness contact the City of Toronto.

City of Toronto Act Appeals, Applications and Complaints

Apportionment

Apportionment – Application/Appeal Form (Word | PDF)

Dispute Comparable Properties

Comparables – Complaint Form (Word | PDF)

Vacant Unit Rebate

Vacant Unit Rebate – Complaint Form (Word | PDF)

Cancel, Reduce, Refund Municipal Property Taxes

Cancel, Reduce, Refund – Application/Appeal Form (Word | PDF)

Limits on Traditional Municipal Taxes

Limits on Traditional Municipal Taxes – Application/Appeal Form (Word | PDF)

More Information

For Municipality/Treasurer ONLY

Do not use this form unless you are with the city.

City of Toronto Act Application – By Treasurer (Word | PDF)

For more information about City of Toronto Act appeals, contact the City regarding the tax account and the application process.