The Assessment Review Board (ARB or Board) is committed to fulfilling its mandate of resolving property assessment disputes within the regular four-year assessment cycle. However, with the recent announcement through the Fall Economic Statement on November 4, 2021, the general reassessment has been postponed for 2023. As the general reassessment for the 2021, 2022 and 2023 taxation years has been postponed, the common understanding is that the current assessment cycle has increased to a seven year assessment cycle with the valuation date remaining January 1, 2016.
We are writing to advise you of our expectations in resolving appeals before the next assessment cycle, including newly filed appeals. We recognize that the next assessment cycle could see an increased number of appeals, resulting in more appeals being commenced every month.
Current Statistics:
As of January 1, 2022, the Board has a total of 22,340 outstanding appeals against 6,175 properties, broken down as follows:
- 7,505 original assessment appeals
- 14,835 deemed assessment appeals
- 742 tax appeals
The Board continues to evaluate its caseload and improve processes that were established at the beginning of 2017. Building on the Board’s successes to date, with a continued focus on our digital-first approach to providing services, please note the following updates:
- New Rules of Practice and Procedure came into effect on April 1, 2021. The Board provided a consultation period from October to November 2020 for stakeholders to provide feedback and/or recommendations on updates made to the Rules. This feedback resulted in reducing the schedule of events for the general proceeding stream (i.e., all appeals apart from residential, farm or managed forest property) from 66-104 weeks to 40-49 weeks.
- Commencement Dates, Schedule of Events: The Board is considering a strategy to assign a last assigned commencement date for each taxation year. This will ensure that we build in time for the resolution of appeals. The Board is also reviewing the possibility of no further changes and/or extensions to the schedule of events.
- 2022/2023 Appeals: Upon request, all newly filed appeals for 2022 and 2023 can be assigned an expedited schedule of events. This schedule would only apply where there are no current active appeals for a property.
- Hearing Plan Guideline: The Board is currently developing a Hearing Plan Guideline to establish default allotments of time for examination of a witness (examination in chief, cross-examination, and reply, as well as any challenges to qualifications of an expert witness). As part of their settlement conference briefs, parties will be required to provide the Board with a list of their witnesses. At the settlement conference, a party may request additional time for examination of a particular witness, which must be approved by the Board. This measure will ensure efficiency of the hearing process.
- Written Submissions: Effective April 1, 2022 the Board will require that closing submissions for all general proceeding hearings be made in writing for all hearings that are scheduled for more than one day. Upon completion of hearing evidence, the Presiding Member will set a schedule for serving and filing the written submissions. For hearings scheduled less than one day, and for all summary proceeding hearings (i.e., appeals classified as residential, farm or managed forest), the requirement to provide written submissions will be at the discretion of the Presiding Member.
- Legacy Appeals Initiative: The Board is currently reviewing all outstanding appeals and where there has been no indication of settlement or where timelines appear to have lapsed, the Board will schedule a full hearing to adjudicate the matter. As of January 1, 2020, there were approximately 7,600 legacy appeals (i.e., appeals filed before the 2017-2021 assessment cycle) and at the beginning of this year, only 132 legacy appeals remain.
- Tax Appeals: Where a tax appeal is currently assigned to the general proceeding stream along with Assessment Act appeals, and the Assessment Act appeals are resolved, the Board will assign an earlier due date for filing documents to be relied on at the hearing, and schedule a summary proceeding hearing.
- Deeming: Any appeal proceeding that has not been resolved by March 31, 2022, will be deemed to have a 2022 appeal. The same principle applies for the 2023 appeals. All decisions that the Board issues will be applied against all appeals including deemed appeals.
- Active Appeals: The Board will continue to review all outstanding appeals to determine whether a case conference should be scheduled or whether the Board can set tighter timelines for the appeals.
- Hearing Months Assigned: All current appeals assigned to be heard by general or summary proceeding have been assigned a hearing month. Where a hearing is necessary, the parties are expected to proceed with the hearing by the assigned hearing month. Parties may request a hearing at a later date by completing an Expedited Board Direction Form . This request must be submitted within one week of the completion of the settlement conference. Where the request is granted, the Board will schedule the hearing event.
- Hearing Timelines: All current appeal proceedings assigned to be heard by general proceeding, which are not resolved at the Mandatory Meeting stage, will be scheduled to a settlement conference within eight weeks of the Mandatory Meeting Form due date. If the appeal is not resolved at the settlement conference, the hearing will be scheduled within eight weeks. Unless the parties have complied with the Board’s Rules to elect to obtain additional expert reports, the Board requires that all parties complete all their pre-hearing work, including the exchange of disclosure, no later than the due date for filing the Mandatory Meeting Form.
- e-filing: Remember to e-file your appeals. Effective January 1, 2022, the Board only accepts e-filed assessment appeals and emailed tax appeals.
- Appeal Payment Options: Effective January 1, 2022, the ARB will no longer accept payment by way of certified cheques or money orders. The use of personal cheques was discontinued earlier this year.
- Ongoing Digital Improvements: Where it can, the Board will continue to reduce the use of paper documents, improve and update its processes and systems, work with parties to modernize the transfer of information, and explore ways to improve the use technology to provide faster and more efficient services.
- Efficiencies: The Board is currently undertaking a full review of its processes and timelines. It is also evaluating the current cycle and will establish new metrics to measure the effectiveness and timely resolution of appeals before the next cycle.
Expectations:
The Board’s goal based on the Government’s announcements through the Economic Statement March 2020, Ontario Budget 2021 and the Fall Economic Statement November 2021, is to resolve at least 90% of all appeals before the beginning of the next assessment cycle. The Board expects that all parties will continue to work collaboratively to negotiate a resolution of their appeals.
The Board requests that all representatives review their active caseloads to assess whether there is any opportunity to expedite the completion of an appeal proceeding. If so, please contact the Registrar or submit a request for an Expedited Board Direction Form .
The Board will, where necessary, start scheduling hearings to ensure that appeals are adjudicated, and the matter is resolved.
As the next assessment cycle approaches, the Board will issue an updated Appeals Resolution Strategy for Active Appeals. The Board looks forward to working with all stakeholders to resolve appeals in a timely manner and appreciates your commitment and dedication in achieving this goal.