Proceedings

After you file an appeal with the ARB, the ARB will proceed to assign a commencement date and schedule of events for due dates to complete work on the appeal. The ARB has two hearing proceedings with different requirements – the summary proceedings and the general proceedings. Streaming is based on the Chair's Streaming Strategy (PDF).

Note: Please be advised that the April Master Lists for both General and Summary Proceedings will be posted within the first couple of weeks of April to accommodate the deeming of all eligible open appeals. Any appeal that is still open before the Board as of March 31 will be automatically deemed for the subsequent taxation year.

Please be advised that the Board will only provide 'Schedule of Event' notice copies to parties of newly filed Self Represented Summary or General Appeals. The Board will continue to assign Commencement Dates with Schedule of Event timeline dates to all new General or Summary appeals and updated master appeal lists for both streams will continue to be posted on the Board's website. This information will be updated on the 1^st of the month, or on the next business day if the 1^st of the month falls on either a weekend or holiday. Parties are required to check the Master lists at the beginning of each month to see if a Commencement Date has been set for their appeal. The Master lists can be found under the Proceedings tab.

In the event any information is incorrectly captured in either Summary or General master lists, please contact the Board at arb.registrar@ontario.ca and provide the roll number, appeal number, requested correction, and any supporting documentation for the change.

Note: All parties will continue to receive Notices of Hearing and Settlement Conference when their property appeals have been scheduled to an event.

Legacy Proceeding

This is a list of all the appeals before the Assessment Review Board (ARB) as of January 8, 2018, including the commencement dates, Schedule of Events timelines, and general information for each property.

The Excel Spreadsheet, is "protected" which means that the "tombstone" information and dates cannot be edited. However, you will be able to manipulate the presentation of the information by sorting and filtering. If you are unfamiliar with how to sort and filter you can find a detailed video. This will allow you to see some or all of the data in different configurations without compromising the data, or inadvertently deleting information.

This information will be updated on the 1^st of the month, or on the next business day if the 1^st of the month lands on either a weekend or holiday. Please refer to the list to find your commencement dates for your own properties.

If there is any incorrect information, please contact the ARB at arb.registrar@ontario.ca and provide the roll number, appeal number, the correction requested, and any back up documentation that would support your request to change the information.

Effective November 1, 2024:

Legacy Appeals List (excel)

Which Appeals will be heard by way of Legacy Proceeding?

Any appeals filed before the 2017-2021 assessment cycle will be heard by way of Legacy Proceeding.

What are the procedural steps for appeals heard by Legacy Proceeding?

The ARB will assign a commencement date, where parties will be required to start working on the appeal. Each appeal must follow a schedule of events which outlines the procedural steps that parties must complete and when each step must be completed by.

The following process applies to Legacy Proceedings:

The ARB will send parties their commencement date for each property.
All parties will be expected to comply with due dates specified in the assigned schedule of events for an appeal.
The schedule of events will include disclosure, statement of issues, statement of responses, and a mandatory meeting between parties and a settlement conference conducted by the ARB.
If parties are unable to settle the appeal amongst themselves, the schedule of events includes a date for the parties to file with the ARB all issues and documents on which they intend to rely on at the hearing . No issues may be raised, or documents admitted as evidence if they have not been filed with the ARB by this due date.
An adjournment will only be granted in exceptional circumstances. For more information on adjournments, see the information sheet on Adjournments, available here.

Summary Proceeding

This is a list of all of the appeals before the Assessment Review Board (ARB) as of January 8, 2018, including the commencement dates, Schedule of Events timelines, and general information for each property.

Effective November 1, 2024:

Summary Appeals List (excel)

Please refer to updated Schedule of Events for Summary Proceedings.

Which appeals will be heard by way of Summary Proceeding?

If the property appealed is classified as residential, farm or managed forest, the appeal will be heard by way of Summary Proceeding. An appeal under the Municipal Act, 2001 or City of Toronto Act will also be heard by way of Summary Proceeding, unless the property also has an Assessment Act appeal being heard by way of General Proceeding. Please find the following list of all property codes that will be in Summary Proceedings:

Property Codes in Summary Proceedings (PDF) *Updated April 1, 2021*

What are the procedural steps for appeals heard by Summary Proceeding?

The ARB will assign a commencement date that will take place within the four-year assessment cycle, where parties will be required to start working on the appeal. Each appeal must follow a schedule of events which outlines the procedural steps that parties must complete and when each step must be completed by. This schedule of events for the Summary Proceeding is less complex and requires fewer steps than the schedule of events for the General Proceeding.

The following process applies to Summary Proceedings:

The ARB will send parties their commencement date for each property.
All parties will be expected to comply with due dates specified in the assigned schedule of events for an appeal.
The schedule of events will include disclosure, and a mandatory meeting among parties to discuss settlement.
Only evidence filed by the filing due date specified in the schedule of events will be considered at a hearing. The ARB will not permit late evidence to be admitted at the hearing.
An adjournment will only be granted in exceptional circumstances. For more information on adjournments, see the information sheet on Adjournments, available here.

General Proceeding

Effective November 1, 2024:

General Appeals List (excel)
General Appeals List with Expert Reports (excel)
General Appeals List per New April 2021 Rules (excel)
General Appeals List with Expert Reports per New April 2021 Rules (excel)

UPDATE: Any appeals that were still active as of November 14, 2017 have been assigned a commencement date and notices have been issued. More information of assigned commencement dates can be found here Notice of Assigned Commencement Dates.

Which appeals will be heard by way of General Proceeding?

All Assessment Act appeals will be heard by way of General Proceeding, except where the property appealed is classified as residential, farm, or managed forest property. Appeals under the Municipal Act, 2001 or City of Toronto Act will only be heard by way of General Proceeding if the property also has an Assessment Act appeal that will be heard by way of General Proceeding.

What are the procedural steps for appeals that will be heard by way of General Proceeding?

The ARB will assign a commencement date that will take place within the four-year assessment cycle, where parties will be required to start working on the appeal. Each appeal must follow a schedule of events which outlines the procedural steps that parties must complete and the due date for completing each step. Under the ARB Rules of Practice and Procedure, the following steps form part of the schedule of events for General Proceedings:

The ARB will set a commencement date for each appeal, and is open to suggestions from the parties.
All parties will be expected to comply with due dates specified in the assigned schedule of events for an appeal.
The schedule of events will include deadlines for disclosure, statement of issues, statement of responses, mandatory meetings between parties and a settlement conference conducted by the ARB.
If the parties are unable to settle the appeal amongst themselves, the schedule of events includes a due date for the parties to file with the ARB all issues and documents on which they intend to rely on at the hearing. No issues may be raised, or documents admitted as evidence if they have not been filed with the ARB by this due date.
Adjournments will only be granted in exceptional circumstances such as an emergency. For more information on adjournments, see the information sheet on Adjournments, available

Schedule of Events

A schedule of events is a schedule of due dates and processes that parties must comply by. Each property will have an associated schedule of events. The timelines for general and summary proceedings differ, as general proceedings are more complex. After a commencement date is assigned to an appeal, the Board will notify the municipality, MPAC and appellant/representative of the assigned Schedule of Events.

Commencement Date

The commencement date is the day from which all due dates in the schedule of events, attached to the Rules, are calculated. There are no required steps on any appeal until the commencement date. Starting on the commencement date for your appeal, the work on the appeal must begin. Once that work begins the time continues to pass. The due dates in the schedule of events do not change, even if there are motions to the Board, other steps are added, or the parties notify the Board the matter is resolved without executing minutes of settlement.

Mandatory Meeting

The parties must schedule and hold a meeting between all the parties to the appeal before 12 (Summary) or 62 (General) weeks after the commencement date. This is your opportunity to discuss the issues in the appeal and attempt to come to some agreement. At this meeting you will determine the outcome of the appeal, and notify the Board of next steps using the Mandatory Meeting Outcome Form. After the meeting, MPAC must file the Mandatory Meeting Form with the Board.

For more details about the ARB's processes, please see:

Information Sheet - General and Summary Proceedings

What if we are able to complete all of the events Schedule of Events earlier than required? Can we ask the Board to schedule a Settlement Conference?

You may submit a written request to the ARB for early scheduling of a Settlement Conference and are able to complete all of the events Schedule of Events earlier than required. Your written request must be made using the Expedited Board Directions Form. The requesting party must provide the ARB with written confirmation of the following:

Whether all parties, including the municipality, consent to the request
All events in the Schedule of Events have been completed.
The date on which each party will file the documents set out in Rule 37 and settlement conference brief.
An acknowledgement by all parties that Rules 48 and 49 will apply from that filing date.

The ARB will only schedule a Settlement Conference once all the required documents have been submitted. The due dates set out in the prescribed Schedule of Events are still in full effect. If the parties are unable to come to a resolution after the Settlement Conference, the ARB will not grant an extension of the Schedule of Events. Parties cannot request scheduling of a Full-Hearing, unless a Settlement Conference has been completed.