May 1, 2024
Effective June 1, 2024, you can now observe Zoom hearings at the ARB without making a special request. The ARB will provide seamless and easy access to links for its Zoom hearings in advance through the e-calendar of scheduled events. For more information, visit Observing a Hearing.
ARB Assessment Review Board
Resolves disputes about property assessments and classifications
Learn about how properties are assessed and classified in accordance with the provisions of the Assessment Act. 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 the basics of property assessment in Ontario
- Calculate property tax with the ARB Tax Calculator
Proceedings and Hearing Process
- Learn about the assessment cycle and find advocate lists, complaint coordinators and municipalities
- Learn about General proceedings, Summary proceedings and Legacy proceedings
- Learn about what happens in the hearing process and how to observe a hearing
Filing an Appeal
- Learn about how to file assessment appeals and 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
Resources
- Familiarize yourself with the ARB glossary
- View current and previous ARB reports and statistics
- See frequently asked questions at the ARB
Laws and Rules
- Learn about the legislation and rules related to the ARB
- Discover more about ARB appeal processes with our practice directions, guidelines and information sheets
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, including requesting an accommodation, video proceeding resources, options for legal help, French language services, Indigenous services, and more.