May 22, 2025
Due to a potential service disruption at Canada Post, mail services may be impacted at our tribunals. In the event of a service disruption, parties are asked to use online options such as e-filing portals where available, or email.
If email or online options are not available, parties may also use courier services to send their documents. If you, or a party, are waiting to receive documents from a tribunal, email or a courier may be used.
If you have any questions, please contact the tribunals.
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 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
- Learn more about the ARB service timelines, including application and processing times.
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
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, accessibility and diversity and more.