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 Before Filing an Appeal
Learn about the powers and history of the Assessment Review Board (ARB) and navigate our introduction to property assessment to learn the basics of property assessment in Ontario.
Navigate this page using the tabs before filing an appeal.
1. About the Assessment Review Board
Learn about the powers and history of the Assessment Review Board (ARB).
On This Page
Use e-Services to file appeals and check appeal status at the ARB.
Mandate Overview
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.
The provincial government, through the Ministry of Finance, sets the laws regarding property assessment. Municipalities are responsible for setting tax rates and collecting property taxes. The Municipal Property Assessment Corporation (MPAC) assesses and classifies all properties in Ontario. Property owners receive their Notices of Assessment from MPAC, and tax bills are issued from municipalities. If there is a dispute regarding the assessment, a party can file an appeal with the ARB.
History of the ARB
Property assessments have been conducted in what is now Ontario since 1793. In 1970, the province assumed the role of assessing property from municipalities and replaced the Courts of Revision with the Assessment Review Court (ARC). The ARC was renamed the Assessment Review Board in 1983.
With the enactment of the Fair Municipal Finance Act, the ARB became the province’s sole adjudicative tribunal for property assessment appeals. The legislation reduced duplication and ensured that the ARB was the final tribunal of appeal for such appeals. Prior to 1998, ARB decisions could be appealed to the Ontario Municipal Board.
Decisions by the ARB are final and binding, subject only to appeal to the Divisional Court on questions of law when the Divisional Court grants leave to appeal. The ARB also exercises the power to review its decisions.
Beginning with the 2009 tax year, changes to the Assessment Act require owners of residential, farm and conservation lands, and managed forests to file a request for reconsideration with MPAC, and/or the Program Administrator (for farm, managed forest, or conservation land), before they may file an appeal with the ARB.
The ARB‘s jurisdiction and its authority are defined by the Assessment Review Board Act, the Assessment Act, the Municipal Act, the City of Toronto Act, the Provincial Land Tax Act, the Education Act and the Statutory Powers Procedure Act.
2. Introduction to Property Assessment
Learn about the basics of property assessment in Ontario.
On This Page
Use e-Services to file appeals and check appeal status at the ARB.
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 – 2024 | January 1, 2016 |
The Ontario assessment system is made up of four key organizations that each have a role in the assessment process.
Assessment Review Board
The Assessment Review Board (ARB) hears appeals on your assessment. If you think your assessment is incorrect, you can file an appeal with the ARB. For information on how to appeal, visit Filing an Appeal.
Municipal Property Assessment Corporation
The Municipal Property Assessment Corporation (MPAC) is responsible for assessing all properties in Ontario. It operates under the authority of the Municipal Property Assessment Corporation Act. Every municipality in Ontario is a member of MPAC, which is governed by a Board of Directors. MPAC does not set assessment policy, but it does administer these policies.
The MPAC‘s main responsibility is to calculate assessed values, and to classify properties according to their use, for the over four million properties in Ontario. These values are provided to municipalities on annual assessment rolls. Municipalities and the Province use these values when they calculate property taxes and education taxes.
If you own a residential, farm, managed forest or conservation land property and think the assessment is wrong, you must file a Request for Reconsideration with MPAC first. For information about MPAC’s process, please contact MPAC at 1-866-296-6722.
Note: the ARB Transition Policy shifted the appeal process from past Rules and cycles into the current ARB Rules of Practice and Procedures, effective April 1st, 2017.
Municipalities
Municipalities set tax rates. They also issue your property tax bill. Contact your municipality if you have questions about your property taxes.
Ministry of Finance
The Ontario government, through the Ministry of Finance, is responsible for setting the laws regarding property assessment, including the Assessment Act and related regulations.