January 7, 2026
Due to scheduled maintenance, the ARB’s e-services will be unavailable from Friday January 9, 2026 at 5:00 p.m. until January 11, 2026 at 4:00 p.m. We apologize for any inconvenience and appreciate your understanding.
If you have any questions, please contact the ARB.
December 3, 2025
As a result of Zoom ending its support for 32-bit systems, starting December 15, 2025, Zoom will only work on computers with a Windows 64-bit operating system. To join a Zoom meeting, you must use the 64-bit Zoom Workplace application or a compatible 64-bit web browser. This doesn’t affect Apple MacOS computers.
This change made by Zoom affects all their users and not just Tribunals Ontario users attending video proceedings.
Please see our operational update to learn more.
Assessment Review Board
The Assessment Review Board (ARB) is an independent adjudicative tribunal established under the Assessment Review Board Act, which has the jurisdiction to hear appeals under the Assessment Act and municipal legislation (the Municipal Act and the City of Toronto Act). In general, the ARB hears appeals respecting property assessment, classification, and some aspects of municipal taxation.
Use e-Services to file appeals and check appeal status at the ARB.
Before Filing an Appeal
- Learn about the ARB
- Learn about property assessment in Ontario and find advocate lists, complaint representatives and municipalities
- Calculate possible savings using our ARB Tax Calculator
Proceedings and Hearing Process
- Learn about the assessment cycle
- Learn about General proceedings and Summary proceedings
- Learn about what happens in the hearing process
- Learn more about the ARB service timelines, including application and processing times.
Filing an Appeal
- Learn about how to file assessment appeals
- Learn about how to file tax applications
- Learn about how to file Municipal Act applications
- Learn about how to file City of Toronto Act applications
- View the forms you can file with the ARB
- Use e-Services to file an appeal, check e-Status, use e-Calendar and e-File help
- See our fee chart
Decisions
- Learn about decisions and orders at the ARB
Laws and Rules of Practice and Procedure
- Learn about the legislation and Rules of Practice and Procedure related to the ARB
- Discover more about ARB appeal processes with our Practice Directions and Guidelines
Resources
- Familiarize yourself with the ARB glossary
- View current and previous ARB reports and statistics
- See frequently asked questions at the ARB
- See frequently asked questions and answers about the Schedule of Events (SOE).
- How to observe a hearing
- Learn more about the ARB’s processes with our information sheets
- Request an accommodation
- Review MPAC’s Property Assessment and Taxation Toolkit
Contact the ARB
- Find out how to contact the ARB
- Learn how to file a Speaking Engagement Request
Learn about the supports and services offered by Tribunals Ontario, such as requesting an accommodation (including access to a computer, internet or phone), video and phone proceeding resources, options for legal help, French language services, Indigenous services, accessibility and diversity and more.