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.
- Contact your municipality. Generally, tax applications are made to the municipality first.
- 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.)
- 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.
- Use the forms below to file your appeal or application. Choose the correct form as it provides specific information about filing fees and deadlines.
- You can use the Board’s e-File service to file against s.357 (7), s.357 (8) & s.357 (1)(d1).
- For the legislation regulating these appeals, refer to the Municipal Act, 2001.
Municipal Act Appeals, Applications and Complaints
Apportionment – Application/Appeal Form (Word | PDF)
Dispute Comparable Properties
Comparables – Complaint Form (Word | PDF)
Sickness or Extreme Poverty
Sickness or Extreme Poverty – Application/Appeal Form (Word | PDF)
Vacant Unit Rebate
Vacant Unit Rebate – Complaint Form (Word | PDF)
Cancel, Reduce, Refund Municipal Property Taxes
Cancel, Reduce, Refund – Application/Appeal Form (Word | PDF)
Limitation of Taxes
Limitation of Taxes – Application/Appeal Form (Word | PDF)
For Municipality/Treasurer ONLY
Do not use this form unless you are with the municipality.
Municipal Act Application – By Treasurer (Word | PDF)
For more information about Municipal Act appeals, contact the municipality where the property is located.