Tax Applications

If you are disputing your tax bill, you can file a tax application with the Assessment Review Board (ARB).

The ARB also hears select appeals on property taxes. These tax applications 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 depending on the location of the property in Ontario.

If your property is in a municipality outside of Toronto, you can file a:

• Municipal Act application (filed under various sections of the Municipal Act, 2001)

If your property is in the City of Toronto, you can file a:

• City of Toronto Act application (filed under various sections of the City of Toronto Act, 2006)

How to File

The following appeals can be filed through the ARB’s e-File service:

• Municipal Act applications: s.357 (7), s.357 (8) & s.357 (1)(d1)
• City of Toronto Act applications: s.323 (7), s.323 (8) & s.323 (1)(e)

All other appeals/applications must be submitted by filling out the required appeal/application form. Completed forms can be either mailed or emailed to the ARB.

For more information about how to e-File, see e-Services. For all ARB forms and more information about how to file, see ARB Forms.

Filing Fees

For filing fee information, see the ARB fee chart.

After Filing

After the ARB receives an appeal/application, we will send you an acknowledgement letter. If the appeal/application was filed on time and the fee is paid, the ARB 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 matter at a Mandatory Meeting, the ARB will schedule a hearing and will email or mail you a notice of hearing.

About

You may qualify for property tax relief if you cannot pay your property taxes because of sickness or extreme poverty.

Before you file with the ARB

1. Contact your municipality. Depending on where you live, you will either submit your sickness or extreme poverty application to your municipality or the ARB. Contact your municipality to find out.
2. Use Statistics Canada’s Market Basket Measure (MBM) Thresholds to estimate whether you meet the definition of extreme poverty. When a family’s disposable income is 25% below the threshold, they meet the definition of extreme poverty. Find out your threshold by selecting your household size and where you live.

   Your net income is not the only factor the ARB considers when deciding whether to reduce, cancel or refund your property taxes. The ARB also takes your assets (what you own) into account.

3. Gather documents that show your income, assets and living expenses. The ARB will use this financial information to decide your application or appeal.

Apply or appeal?

Apply to the ARB if your municipality has authorized the ARB to receive applications on its behalf.

Appeal to the ARB if you applied to the municipality, and:

1. you disagree with its decision, or
2. the municipality has not made a decision by September 30 of the year after you applied.

Deadlines

Stage 1: Deadline to apply

The deadline to apply for property tax relief is the last day of February in the year after you couldn’t pay your taxes. For example, if you couldn’t pay your taxes in 2026, you would have until February 28, 2027 to apply. The deadline is the same whether you are applying to the ARB or your municipality.

Stage 2: Deadline to appeal to the ARB

Stage 2 only applies if you first applied to your municipality.

• If you disagree with the municipality’s decision, you have 35 days from the date of the decision to appeal the decision to the ARB.
• If your municipality has not made a decision by September 30, you can apply to the ARB to make a decision instead. In this case, the deadline to apply is October 21 in the year after you couldn’t pay your taxes.

How to file

Scenario 1: You are unable to pay property taxes and the ARB handles sickness or extreme poverty applications for your municipality.

If your property is in the City of Toronto, there are two ways to file:

1. Visit the City of Toronto’s Property Tax Appeal: Sickness or Extreme Poverty webpage for instructions, or
2. e-File by selecting “City of Toronto Act” and then “s. 323 (1)(e) Unable to pay taxes due to sickness or extreme poverty.”

If your property is elsewhere in Ontario, there are two ways to file:

1. Fill out the form: Municipal Act Application/Appeal – Sickness or Extreme Poverty and mail or email it to the ARB, or
2. ARB e-File by selecting “Municipal Act” and then “s.357 (1)(d1) Unable to pay taxes due to sickness or extreme poverty.”

Scenario 2: You are appealing your municipality’s decision about your sickness or extreme poverty application.

1. Use the form: Municipal Act Application/Appeal – Sickness or Extreme Poverty
2. Mail or email it to the ARB

Scenario 3: Your municipal council failed to make a decision on your application for relief from paying property taxes due to sickness or extreme poverty.

1. Use the form: Municipal Act Application/Appeal – Sickness or Extreme Poverty
2. Mail or email it to the ARB

e-File

e-Filing an application takes about five minutes. You must have an email to use the service. Print or save a copy of the application and acknowledgement for your records.

For step-by-step e-File instructions, see: Information Sheet – Filing Appeals and Applications .

File by email or mail

By e-mail: arb.registrar@ontario.ca

By mail:

Assessment Review Board
15 Grosvenor Street, Ground Floor
Toronto, ON M7A 2G6

Filing fees

There are no filing fees for sickness or extreme poverty applications and appeals.

After filing

After the ARB receives your appeal or application, the ARB will send you:

1. A letter acknowledging receipt of your application or appeal

2. The Financial Information Form

   The form asks for details of your income, assets and living expenses. You will have 90 days to complete the form and send it to the ARB.

   Timelines: The municipality will have 10 days to respond to your form. You will have another 10 days to submit your final reply. For more information, read the Financial Information Form Instructions

3. The date of your written hearing

   In a written hearing, the adjudicator reviews evidence and arguments that were submitted in writing. There is no teleconference, videoconference or in-person meeting.

   Timelines: The ARB can only schedule a hearing after the income tax filing deadline has passed for the year under appeal. After the notice of hearing is sent, the hearing will be scheduled no sooner than 120 calendar days from that date. You will usually get a decision about your application or appeal within 60 days of the hearing date.

Steps for Filing Municipal Act Applications

You can file select Municipal Act applications using e-File. The steps for filing a Municipal Act application at the Assessment Review Board (ARB) are:

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 ARB 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 ARB. Note that, 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 ARB‘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.

Filing Fees for Municipal Act Applications

Municipal Act Application Forms

For Municipal Act application forms, see ARB Forms.

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

Steps for Filing City of Toronto Act Applications

You can file select City of Toronto Act applications using e-File. The steps for filing a City of Toronto Act application at the Assessment Review Board (ARB) are:

1. Contact the City of Toronto. Generally, tax applications are made to the City before the ARB.
2. Wait for a decision from the City on your tax application (in certain sections of the legislation, you can also appeal to the ARB 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 ARB. Note that, in some cases, the City will pass a bylaw directing applications to be filed directly with the ARB. Please check with the City 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 ARB‘s e-File service to file against s. 323 (7), s. 323 (8) & s. 323 (1)(e).
6. For information on how to file an application to cancel or reduce your taxes because of extreme poverty or sickness, contact the City of Toronto.
7. For the legislation regulating these appeals, refer to the City of Toronto Act, 2006.

Filing Fees for City of Toronto Act Applications

City of Toronto Act Application Forms

For City of Toronto Act application forms, see ARB Forms.

For more information about City of Toronto Act applications, contact the City regarding the tax account and the application process.

Forms for Filing an Appeal or Application

• Assessment Appeal Form
• Palpable Error Application Form
• Late Appeal Request Form
• Special Tax Class Rate Form

Request for Reconsideration Extension

• Request for Reconsideration Extension Form

Hearing Process Forms

• Financial Information Form and Instructions: Financial Information Form Sickness/Extreme Poverty Applications/Appeals
• Request for French Language Services Form
• Request to Refer to AFRAAT form
• Expedited Board Directions Form
• Withdrawal Form
• Combined Appeal Form
• Settlement Conferences Brief Template
• Notice of Mandatory Meeting to the ARB
• Request to Dismiss an Appeal
• Request to Apply Minutes of Settlement – Third Party Appeal Proceeding ONLY
• Summons Request Form
• Expert Duty Form
• Notice of Motion Template (Word or PDF )
• Motion to Request Disclosure
• Request for Review
• Request to Reinstate an Appeal

Affidavit of Service Form

• Affidavit of Service Form
• Affidavit Template (Word or PDF )

Municipal Act Application Forms

• Apportionment – Application/Appeal Form
• Dispute Comparable Properties – Complaint Form
• Sickness or Extreme Poverty – Application/Appeal Form
• Vacant Unit Rebate – Complaint Form
• Cancel, Reduce, Refund Municipal Property Taxes – Application/Appeal Form
• Limitation of Taxes – Application/Appeal Form
• For Municipality/Treasurer Only
  Do not use this form unless you are with the municipality.
  Municipal Act Application – By Treasurer

City of Toronto Act Application Forms

• Apportionment – Application/Appeal Form
• Dispute Comparable Properties – Complaint Form
• Vacant Unit Rebate – Complaint Form
• Cancel, Reduce, Refund Municipal Property Taxes – Application/Appeal Form
• Limits on Traditional Municipal Taxes – Application/Appeal Form
• For Municipality/Treasurer Only
  Do not use this form unless you are with the City.
  City of Toronto Act Application – By Treasurer

e-File an Appeal

You can use e-File to file three appeal types with the Assessment Review Board (ARB):

1. Assessment appeals (for Property Assessment Notices, Assessment Change Notices and Amended Notices)
2. Municipal Act applications: s.357 (7), s.357 (8) & s.357 (1)(d1)
3. City of Toronto Act applications: s.323 (7), s.323 (8) & s.323 (1)(e)

A $10 discount will apply if you e-File your appeal (assessment appeals only). The ARB will not waive or refund all or part of a filing fee, absent appropriate circumstances. Waiver and refund requests should be directed to ARB.Registrar@ontario.ca.

If you wish to file a request for reconsideration extension, do not use e-File. Please refer to the Request for Reconsideration Extension Form .

For each e-File transaction, you can submit up to 15 appeals.

If you have more than 15 appeals to submit, you can still e-File but will have to divide your submission into multiple transactions. There is no limit on the number of transactions that may be submitted. If you are e-Filing your appeal, you may only pay by Visa Credit Card, Visa debit, MasterCard Credit Card or Debit MasterCard.

For more information about e-filing an appeal, see:

• Information Sheet – Filing Appeals and Applications (Word or PDF )

Once e-filing of the appeal(s) is completed, it will be assigned a Commencement Date and Schedule of Events (SOE) due dates. All SOE due dates will be posted on our website monthly under Proceedings.

e-File Help

Steps for e-Filing

We recommend that you have your Property Assessment Notice and your credit card with you before you begin. You must have an email account. The e-File process takes about five minutes per appeal and consists of the following steps:

1. Select appeal type and section.
2. Enter your roll number and confirm the correct property is selected.
3. Enter your name and address.
4. Enter representative information – if you have someone acting for you.
5. Enter the reason for your appeal.
6. Enter an additional appeal OR proceed to payment.
7. Pay the filing fee by Visa Credit Card, Visa Debit, MasterCard Credit Card or Debit MasterCard (if applicable).
8. Print a copy of the appeal(s) and acknowledgement for your records.

The order of these steps will vary depending on whether you start as a property owner or start as a representative. The system will guide you step by step through the process.

Payment Options

You may pay the filing fee for your appeal online using a Visa Credit Card, Visa Debit, MasterCard, or Debit MasterCard. When you pay online, your appeal is processed immediately. The ARB does not view, record, or keep your credit card information. You will receive immediate acknowledgement if your payment is processed successfully.

Software and Computer Support

Your web browser (e.g., Internet Explorer, Fire Fox, Safari, etc.) must support forms, Java scripts and SSL with 128-bit encryption. The ARB cannot provide computer support. If you cannot use e-File, you can use the printable form.

e-Status

The ARB has implemented e-Status to give you access to the status of your appeals as well as information about your hearing. To use e-Status, you will need your roll number, which appears on your notice of assessment.

e-Calendar

You can use the ARB‘s e-Calendar to view the hearings for a specific municipality for a selected month. Please note you can only view current information. Information for prior dates is not available.