Filing an Appeal

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

You may wish to review information on the 2017-2020 assessment cycle.

If you disagree with your Property Assessment Notice from MPAC you may file an assessment appeal. If you are disputing your tax bill, you may file a tax appeal.

If your property or a portion of it is classified as residential, farm, managed forest or conservation land you MUST:

  1. File a Request for Reconsideration (RFR) with the Municipal Property Assessment Corporation (MPAC)
  2. Receive the RFR decision BEFORE filing an appeal with the ARB.
  3. File your appeal before the deadline, which is 90 days from the mailing date on your RFR decision.

For all other property types, you may choose to either file a RFR with MPAC or file an appeal directly with the Board.

Important Notice – 2018 - 2022 Filing Deadlines: For any property that does not classify or have a portion classified as residential, farm, managed forest or conservation land and does not require a RFR as a precondition to an appeal, the filing deadlines are as follows:

2018 - April 3, 2018
2019 – April 1, 2019
2020 – March 31, 2020
2021 – March 31, 2021
2022 – March 31, 2022
2023 – March 31, 2023

If you do not file a RFR, your deadline to file directly with the ARB is March 31 for annual assessment appeals or 120 days from the notice date for other types of assessments

Before filing your appeal, please make sure you have your Property Assessment Notice and/or your RFR decision from MPAC.

Assessment Appeals (appeals made under sections 32, 33, 34 or 40 of the Assessment Act)

Your Property Assessment Notice may be for your annual assessment, or a supplementary or omitted assessment (assessment change), or a correction of factual error assessment (amended assessment). The appeal process for all types of assessment appeals is similar.

File your appeal by:

e-File* (Click here to file an appeal online)

* file your appeal directly through the ARB website and receive $10 discount! You must use a credit card to file online.

Filling out an Assessment Appeal Form (Word | PDF)

To receive a $10 discount, use our e-File option. Please note that e-File can only accept up to 15 appeals per transaction. To submit more than 15 appeals while still using e-File, divide your submission into multiple transactions. There is no limit on the number of transactions that can be submitted.

Required Filing Fee

  • Residential, farm, managed forest and conservation land properties are $132.50 for each roll number.
  • Multi-residential properties, commercial, industrial and other properties are $318 for each roll number.
  • A $10 discount will apply if you e-File your appeal.

There are no refunds of filing fees.

Tax Appeals

The Board also hears certain types of appeals on property taxes. These tax appeals occur after the property assessment is determined. They relate to matters that have an impact on the amount of the taxes determined for a property. There is different legislation for appealing property taxes (e.g. calculation, vacant unit, etc) depending on the location of the property in Ontario.

  • If your property is in a municipality outside of Toronto, you would file a:
    Municipal Act Appeal (filed under various sections of the Municipal Act, 2001)
  • If your property is in the City of Toronto, you would file a:
    City of Toronto Act Appeal (filed under various sections of the City of Toronto Act, 2006)
  • The following six appeals can be filed through the Board’s e-file service:
    • Municipal Act appeals: s.357 (7), s.357 (8) & s.357 (1)(d1)
    • City of Toronto Act appeals: s.323 (7), s.323 (8) & s.323 (1)(e)
  • All other tax appeals must be submitted by filling out the required appeal/application form. Completed forms can be either mailed or emailed to the Board.
  • Fee Chart

There are no refunds of filing fees.

After Filing an Appeal

After the Board receives an appeal, we will send you an acknowledgement letter. If the appeal was filed on time and the fee is paid, the Board will proceed to assign a commencement date and schedule of events. Please refer to our information on General and Summary Proceedings. If the parties are unable to resolve the appeal by a Mandatory Meeting Date, the Board will schedule a hearing and will mail you a notice of hearing.


If the appeal remains open on March 31st, then that appeal will be deemed for the subsequent tax year.  Deeming only occurs within the cycle. For example:

  • 2020 s.40 appeal will deem into a 2021 s.40 appeal
  • 2021 s.40 appeal will deem into a 2022 s.40 appeal
  • 2022 s.40 appeal will deem into a 2023 s.40 appeal

*Deeming applies to Assessment Act appeals only.