Municipal Act Appeals


The forms on this page are for filing Municipal Act appeals only. For property assessment appeals see Filing an Appeal.

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

Steps for filing a Municipal Act appeal:

You can only file select Municipal Act appeals using e-File.

  1. Contact your municipality. Generally, tax applications are made to the municipality first.
  2. Wait for a decision from the municipality on your tax application (in certain sections of the legislation you can also appeal to the Board if the Municipal Council has not made a decision on your application within a specific amount of time.)
  3. If you disagree with the decision made by the Municipal Council about your application, you can appeal that decision to the Assessment Review Board (ARB). * Also note, in some cases a municipality will pass a bylaw directing applications to be filed directly with the ARB. Please check with your municipality before filing with the ARB.
  4. Use the forms below to file your appeal or application. Choose the correct form as it provides specific information about filing fees and deadlines.
  5. You can use the Board’s e-File service to file against s.357 (7), s.357 (8) & s.357 (1)(d1).
  6. For the legislation regulating these appeals, refer to the Municipal Act, 2001.

Municipal Act Appeals, Applications and Complaints

Apportionment

Apportionment – Application/Appeal Form (PDF)

Dispute Comparable Properties

Comparables – Complaint Form (PDF)

Sickness or Extreme Poverty

Sickness or Extreme Poverty – Application/Appeal Form (PDF)

Vacant Unit Rebate

Vacant Unit Rebate – Complaint Form (PDF)

Cancel, Reduce, Refund Municipal Property Taxes

Cancel, Reduce, Refund – Application/Appeal Form (PDF)

Limitation of Taxes

Limitation of Taxes – Application/Appeal Form (PDF)

More Information

For Municipality/Treasurer ONLY

Do not use this form unless you are with the municipality.

Municipal Act Application – By Treasurer (PDF)

For more information about Municipal Act appeals, contact the municipality where the property is located.