ARB: Operational Updates

Operational Updates Last Updated: November 25, 2021 On this page you will find operational updates or process changes for the Assessment Review Board (ARB). For a PDF copy of any of the memos posted here, please email the ARB registrar. On This Page October 2021 – December 2021 November 9, 2021 – Appeal Payment Options […]

ARB: Contact

Contact the ARB Important Notice:Effective March 13, 2020, all front-line counter services are closed to the public until further notice. To contact the ARB, e-mail us at: Contact Hours: 8:30 am – 5:00 pm Monday – Friday Mailing Address: Assessment Review Board 15 Grosvenor Street, Ground Floor Toronto, ON M7A 2G6 Case Management Team: […]

ARB: Municipal Property Assessment Corporation (MPAC)

Municipal Property Assessment Corporation (MPAC) The Municipal Property Assessment Corporation (MPAC) is responsible for assessing all property in Ontario. It operates under the authority of the Municipal Property Assessment Corporation Act. Every municipality in Ontario is a member of the Corporation, which is governed by a Board of Directors. MPAC does not set assessment policy […]

ARB: Tax Calculator

Tax Calculator Are you thinking of applying to the Assessment Review Board to lower your property assessment but not sure how much money you could save? Use the Tax Calculator tool to estimate possible savings. You will need your: MPAC Notice of Assessment Recent municipal tax bill or another tax issuer in unorganized territories. Enter […]

ARB: Glossary

Glossary Assessed Value (Assessment): The value of a property (lands and buildings) for taxation purposes. Assessment Act: The law that governs the way property is assessed in Ontario. Assessment Office: One of the local MPAC offices in Ontario, which administer property assessment. Assessment Region: One of the 28 regions in the province whose boundaries coincide with […]

ARB: Frequently Asked Questions

Frequently Asked Questions I disagree with my assessment from MPAC, how do I appeal to the ARB? If your property is classified as residential, farm, managed forest or conservation land: You MUST first file a Request for Reconsideration (RFR) with MPAC within 120 days of receiving your Notice. You MUST receive their Notice of Decision […]

ARB: Fee Chart

Update: June 22, 2020 Effective July 1, 2020, fees for filing appeals will increase. Please see the news release for more information. Fee Chart If choosing to pay fees by cheque or money order, please be sure to make them payable to the Minister of Finance. Please write the roll number on the front of […]

ARB: Reports & Statistics

Reports & Statistics Annual Reports View TO Annual Reports Decisions ARB decisions are posted and accessible through the Canadian Legal Information Institute (CanLII) website. CanLII is a non-profit organization managed by the Federation of Law Societies of Canada that provides Canadian law for free on the Internet. Quarterly Statistics ARB Statistics Q2 (as of September […]

ARB: Legislation and Rules

Legislation and Rules Legislation The following is a list of legislation and regulations related to the Assessment Review Board. Assessment Review Board Act Assessment Act Municipal Act City of Toronto Act Statutory Powers Procedure Act Provincial Land Tax Act Condominium Act Education Act Rules of Practice and Procedure — Effective April 1, 2021 (Word | PDF […]