November 27, 2024
Tribunals Ontario has modernized its website to provide a more intuitive, user-friendly online experience for users. For more information, see our operational update and Quick User Guide .
November 18, 2024
Effective November 17, 2024, applicants making electronic payments using debit and credit cards to the Assessment Review Board will see the new WORLDLINE logo instead of TD Canada Trust (TD) logo on the payment webpage.
For more information, please read the operational update.
Assessment Review Board
The Assessment Review Board (ARB) is an independent adjudicative tribunal established under the Assessment Review Board Act, which has the jurisdiction to hear appeals under the Assessment Act and municipal legislation (the Municipal Act and the City of Toronto Act). In general, the ARB hears appeals respecting property assessment, classification, and some aspects of municipal taxation.
Use e-Services to file appeals and check appeal status at the ARB.
Before Filing an Appeal
- Learn about the ARB
- Learn about property assessment in Ontario and find advocate lists, complaint representatives and municipalities
- Calculate property tax with the ARB Tax Calculator
Proceedings and Hearing Process
- Learn about the assessment cycle
- Learn about General proceedings and Summary proceedings
- Learn about what happens in the hearing process
Filing an Appeal
- Learn about how to file assessment appeals and tax applications
- Learn about how to file Municipal Act applications
- Learn about how to file City of Toronto Act applications
- View the forms you can file with the ARB
- Use e-Services to file an appeal, check e-Status, use e-Calendar and e-File help
- See our fee chart
Decisions
- Learn about decisions and orders at the ARB
Resources
- Familiarize yourself with the ARB glossary
- View current and previous ARB reports and statistics
- See frequently asked questions at the ARB
- How to observe a hearing
- Request an accommodation
Laws and Rules of Practice and Procedure
- Learn about the legislation and Rules of Practice and Procedure related to the ARB
- Discover more about ARB appeal processes with our Practice Directions, Guidelines and information sheets
Contact the ARB
- Find out how to contact the ARB
- Learn how to file a Speaking Engagement Request
Learn about the supports and services offered by Tribunals Ontario, including requesting an accommodation, video proceeding resources, options for legal help, French language services, Indigenous services, and more.