Information Sheets


On April 1, 2017, a new assessment cycle for taxation years 2017 to 2021 began and the Assessment Review Board implemented new Rules of Practice & Procedure. These information sheets will help you understand how the appeal processes work, as well as the obligations of parties before the Board. They are organized in order of the appeal lifecycle.

Before Filing an Appeal

Request for Reconsideration (Word | PDF)

Types of Appeals

Special Property Tax Class (Word | PDF)

Tax Appeals (Word | PDF)

Sickness or Extreme Poverty Appeal (Word | PDF)

Third Party Appeals (Word | PDF)

Request to Apply Minutes of Settlement – Third Party Appeals ONLY (Word | PDF)

Scheduling & Hearing Process

Scheduling Policy (Word | PDF)

General and Summary Proceedings (Word | PDF)

Combined Appeals (Word | PDF)

Parties to an Appeal (Word | PDF)

Affidavits: Written Testimony (Word | PDF)

Withdrawing an Appeal (Word | PDF)

Motions (Word | PDF)

Hearing Formats (Word | PDF)

Enhanced Access to Observe Hearings (Word | PDF)

Preparing for a Hearing (Word | PDF)

Settlement Conference (Word | PDF)

Adjournments (Word | PDF)

After Receiving a Decision

Requesting a Review (Word | PDF)

Requesting a Reinstatement (Word | PDF)