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.

Before Filing an Appeal

• Learn about the ARB
• Learn about property assessment in Ontario and find advocate lists, complaint representatives and municipalities
• Calculate possible savings using our 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
• Learn about how to file 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

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 and Guidelines

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
• Learn more about the ARB’s processes with our information sheets
• Request an accommodation
• Review MPAC’s Property Assessment and Taxation Toolkit

Contact the ARB

• Find out how to contact the ARB
• Learn how to file a Speaking Engagement Request

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