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). […]
Information Sheets On April 1, 2017, a new assessment cycle for taxation years 2017 to 2021 began and the Assessment Review Board implemented new Rules of Practice & Procedure. These information sheets will help you understand how the appeal processes work, as well as the obligations of parties before the Board. They are organized in […]
Introduction to Property Assessment Overview In Ontario, property assessments are based on the current value as of a specific date. The Assessment Act determines the date of valuation for each taxation year. These dates are shown below. Valuation Dates Taxation Year Date of Valuation 2013 – 2016 January 1, 2012 2017 – 2023 January 1, 2016 […]
Assessment Cycle Overview Refer to the Overview of the Assessment Cycle 2017-2020. This is a brief overview of the new processes appeals follows under the Board’s new Rules of Practice and Procedure (the “Rules”). The purpose of this guide is to assist you in understanding how the process works, your obligations as a party before the […]
About the ARB The Assessment Review Board (ARB) is an independent adjudicative tribunal established under the Assessment Act, with a mandate to hear appeals about property assessment and classification. The ARB receives appeals on property assessments and property taxes. At the hearing, all parties have the opportunity to present evidence and make arguments. The ARB […]
About the ARB The Assessment Review Board (ARB) hears property assessment appeals to ensure that properties are assessed and classified in accordance with the provisions of the Assessment Act. The Board also operates under a variety of other legislation and hears appeals on property tax matters.