Overview

After you file an appeal with the Assessment Review Board (ARB), the ARB will assign a Commencement Date and Schedule of Events for due dates to complete work on your appeal.

The ARB has two hearing proceedings with different requirements: the Summary proceedings and the General proceedings. Your appeal will be placed (or “streamed”) into a Summary proceeding or a General proceeding based on the Chair’s Streaming Strategy .

Note: Be advised that the April Master Lists for both General and Summary proceedings will be posted within the first couple of weeks of April to accommodate the deeming of all eligible open appeals. Any appeal that is still open before the ARB as of March 31 will be automatically deemed for the subsequent taxation year.

Be advised that the ARB will only provide Schedule of Events notice copies to parties of newly filed self-represented General or Summary Proceedings. The ARB will continue to assign a Commencement Date with Schedule of Events to all new General or Summary proceedings and updated Master lists for both streams will continue to be posted on the ARB’s website. This information will be updated on the 1st of the month, or on the next business day if the 1st of the month falls on either a weekend or holiday. Parties are required to check the Master lists at the beginning of each month to see if a Commencement Date has been set for their appeal. The Master lists can be found under General Proceedings and Summary Proceedings tabs.

In the event any information is incorrectly captured in either General or Summary master lists, contact the ARB at ARB.Registrar@ontario.ca and provide the roll number, appeal number, requested correction, and any supporting documentation for the change.

Note: All parties will continue to receive Notices of Hearing and Settlement Conferences when their appeals have been scheduled.

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Statutory Contact Information

On November 14, 2017, the ARB requested that the complaints and appeals representative information be received by December 1, 2017, further to the ARB‘s Rules of Practice and Procedures, Practice Direction on Appeals Management. These lists can be found below for your reference. If no information was received by the ARB, the ARB applies a default contact person.

For any updates and/or corrections, send your requests and correct information to ARB.Registrar@ontario.ca. The subject line should read: Complaints Representative/Appeals Representative Update.

• Municipality Advocate List
• Complaints Representatives excluding Municipalities

The Municipal Property Assessment Corporation (MPAC) and the Municipality where the property is located are statutory parties to an assessment appeal as per the Assessment Act.

View this list to find all municipalities within Ontario and their contact information. This list is housed by the Ministry of Municipal Affairs.

For more information regarding Municipal Property Assessment Corporation, see Introduction to Property Assessment.

Overview

After you file an appeal, the Assessment Review Board (ARB) will assign a Commencement Date and Schedule of Events for due dates to complete work on the appeal. Your appeal will be placed (or “streamed”) into a Summary proceeding or a General proceeding based on the Chair’s Streaming Strategy .

Schedule of Events

A Schedule of Events provides the parties with mandatory deadlines for each step in their appeal. Each property will have an associated Schedule of Events. The timelines for General and Summary proceedings will differ, as General proceedings are more complex. After a Commencement Date is assigned to an appeal, the ARB will notify the municipality, the Municipal Property Assessment Corporation (MPAC) and appellant/representative of the assigned Schedule of Events.

Commencement Date

The Commencement Date is the day from which all due dates in the Schedule of Events are calculated. There are no required steps on any appeal until the Commencement Date. Starting on the Commencement Date for your appeal, the work on the appeal must begin. Once that work begins, the time continues to pass. The due dates in the Schedule of Events do not change, even if there are motions to the ARB, other steps are added, or the parties notify the ARB the matter is resolved without executing minutes of settlement.

Mandatory Meeting

The parties must schedule and hold a meeting between all the parties to the appeal before 36 weeks after the Commencement Date. This is your opportunity to discuss the issues in the appeal and attempt to come to some agreement. After the Mandatory Meeting, MPAC must file the Mandatory Meeting Form with the ARB, notifying the ARB of next steps.

When to Request for Early Scheduling of Settlement Conferences

You may submit a written request to the ARB for early scheduling of Settlement Conferences if you are able to complete all the events Schedule of Events earlier than required. Your written request must be made using the Expedited Board Directions Form. The requesting party must provide the ARB with written confirmation of the following:

• whether all parties, including the municipality, consent to the request
• all events in the Schedule of Events have been completed
• the date on which each party will file the documents set out in Rule 35 and settlement conference brief
• an acknowledgement by all parties that Rules 48 and 49 will apply from that filing date

The ARB will only schedule Settlement Conferences once all the required documents have been submitted. The due dates set out in the prescribed Schedule of Events are still in full effect. If the parties are unable to come to a resolution after the Settlement Conference, the ARB will not grant an extension of the Schedule of Events. Parties cannot request scheduling of a hearing unless Settlement Conferences have been completed.

Note: Be advised that the April Master Lists for both General and Summary Proceedings will be posted within the first couple of weeks of April to accommodate the deeming of all eligible open appeals. Any appeal that is still open before the ARB as of March 31 will be automatically deemed for the subsequent taxation year.

The ARB will only provide ‘Schedule of Events’ notice copies to parties of newly filed self-represented General proceedings. The ARB will continue to assign Commencement Dates with Schedule of Events to all new General or Summary proceedings and updated Master lists for both streams will continue to be posted on the ARB‘s website. This information will be updated on the 1st of the month, or on the next business day if the 1st of the month falls on either a weekend or holiday.

Parties are required to check the Master lists at the beginning of each month to see if a Commencement Date has been set for their appeal. The Master list can be found under General Proceedings.

In the event any information is incorrectly captured in the General proceedings list, contact the ARB at ARB.Registrar@ontario.ca and provide the roll number, appeal number, requested correction, and any supporting documentation for the change.

Note: All parties will continue to receive Notice of Hearings and Settlement Conferences when their property appeals have been scheduled to an event.

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General Proceedings

All Assessment Act appeals will be heard by way of General proceeding, except where the property for which the assessment is appealed is classified as residential, farm, or managed forest property. Appeals under the Municipal Act, 2001 or City of Toronto Act will only be heard by way of General Proceeding if the property also has an Assessment Act appeal that will be heard by way of General proceeding.

The spreadsheet below lists all of the General proceedings before the ARB as of January 8, 2018, including the Commencement Date, Schedule of Events timelines, and general information for each property.

The Excel Spreadsheet is “protected,” which means the “tombstone” information and dates cannot be edited. However, you can manipulate the presentation of the information by sorting and filtering. To learn how to sort and filter, watch this video. This will allow you to see some or all the data in different configurations without compromising the data, or inadvertently deleting information.

This information is updated on the 1st of the month, or on the next business day if the 1st of the month lands on either a weekend or holiday. You can refer to the list to find your Commencement Date for your properties.

If you find any incorrect information, contact the ARB at ARB.Registrar@ontario.ca and provide the roll number, appeal number, the correction requested, and any back up documentation that would support your request to change the information.

Effective September 3, 2024:

• General Appeals List
• General Appeals List with Expert Reports
• General Appeals List per New April 2021 Rules
• General Appeals List with Expert Reports per New April 2021 Rules

UPDATE: Any appeals that were still active as of November 14, 2017 have been assigned a commencement date and notices have been issued. More information on assigned commencement dates can be found here Notice of Assigned Commencement Dates .

Procedural Steps for Appeals Heard by General Proceedings

The ARB will assign a Commencement Date that will take place within the four-year assessment cycle, where parties will be required to start working on the appeal.

Each appeal must follow a Schedule of Events which outlines the procedural steps that parties must complete and the due date for completing each step. Under the ARB Rules of Practice and Procedure , the following steps form part of the Schedule of Events for General proceedings:

1. The ARB will set a Commencement Date for each appeal.
2. All parties will be expected to comply with due dates specified in the assigned Schedule of Events.
3. The Schedule of Events will include deadlines for disclosure, statement of issues, statement of responses, mandatory meetings between parties and settlement conferences conducted by the ARB.
4. If the parties are unable to settle the appeal amongst themselves, a hearing date will be scheduled. The Schedule of Events will include a due date for the parties to file all issues and documents on which they intend to rely at the hearing. No issues may be raised, or documents admitted as evidence if they have not been filed with the ARB by this due date.
5. Adjournments will only be granted in exceptional circumstances such as an emergency. For more information on adjournments, see the information sheet on adjournments .

Overview

After you file an appeal, the Assessment Review Board (ARB) will proceed to assign a Commencement Date and Schedule of Events for due dates to complete work on the appeal. A mandatory meeting will follow. Your appeal will be placed (or “streamed”) into a Summary proceeding or a General proceeding based on the Chair’s Streaming Strategy .

Schedule of Events

A schedule of events is a schedule of due dates and processes that parties must comply by. Each property will have an associated Schedule of Events. The timelines for general and summary proceedings differ, as general proceedings are more complex. After a commencement date is assigned to an appeal, the ARB will notify the municipality, the Municipal Property Assessment Corporation (MPAC) and appellant/representative of the assigned Schedule of Events.

Commencement Date

The commencement date is the day from which all due dates in the Schedule of events, attached to the Rules, are calculated. In a Summary proceeding, the Commencement Date is also the first due date. The due dates in the Schedule of events do not change, even if there are motions to the ARB, other steps are added, or the parties notify the ARB the matter is resolved without executing minutes of settlement.

Mandatory Meeting

The parties must schedule and hold a meeting between all the parties to the appeal before 12 weeks after the commencement date. This is your opportunity to discuss the issues in the appeal and attempt to come to some agreement. At this meeting, you will determine the outcome of the appeal and notify the ARB of next steps using the Mandatory Meeting Form. After the meeting, the MPAC must file the Mandatory Meeting Form with the ARB.

Note: Be advised that the April Master Lists for Summary Proceedings will be posted within the first couple of weeks of April to accommodate the deeming of all eligible open appeals. Any appeal that is still open before the ARB as of March 31 will be automatically deemed for the subsequent taxation year.

Be advised that the ARB will only provide ‘Schedule of Event’ notice copies to parties of newly filed self-represented Summary Appeals. The ARB will continue to assign Commencement Dates with Schedule of Event timeline dates to all new Summary appeals and updated master appeal lists for Summary stream will continue to be posted on the ARB‘s website. This information will be updated on the 1st of the month, or on the next business day if the 1st of the month falls on either a weekend or holiday.

Parties are required to check the Master lists at the beginning of each month to see if a Commencement Date has been set for their appeal. The Master list can be found under Summary proceedings.

In the event any information is incorrectly captured in the Summary list, contact the ARB at ARB.Registrar@ontario.ca and provide the roll number, appeal number, requested correction, and any supporting documentation for the change.

Note: All parties will continue to receive Notice of Hearings when their property appeals have been scheduled to an event.

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Summary Proceedings

If the property appealed is classified as residential, farm or managed forest, the appeal will be heard by way of Summary proceeding. An appeal under the Municipal Act, 2001 or City of Toronto Act will also be heard by way of Summary proceeding, unless the property also has an Assessment Act appeal being heard by way of General proceeding. Find the following list of all property codes that will be in Summary proceedings:

• Property Codes in Summary Proceedings *Updated April 1, 2021*

The spreadsheet below lists all the Summary proceedings before the ARB as of January 8, 2018, including the commencement dates, Schedule of Events timelines, and general information for each property.

The Excel Spreadsheet is “protected,” which means that “tombstone” information and dates cannot be edited. However, you can manipulate the presentation of the information by sorting and filtering. To learn how to sort and filter, watch this video. This will allow you to see some or all the data in different configurations without compromising the data, or inadvertently deleting information.

This information is updated on the 1st of the month, or on the next business day if the 1st of the month lands on either a weekend or holiday. You can refer to the list to find your commencement dates for your properties.

If you find any incorrect information, contact the ARB at ARB.Registrar@ontario.ca and provide the roll number, appeal number, the correction requested, and any back up documentation that would support your request to change the information.

Effective September 3, 2024:

• Summary Appeals List

Refer to updated Schedule of Events for Summary Proceedings.

Procedural Steps for Appeals Heard by Summary Proceedings

The ARB will assign a commencement date that will take place within the four-year assessment cycle, where parties will be required to start working on the appeal.

Each appeal must follow their Schedule of events, which outlines the procedural steps that parties must complete and when each step must be completed.

The following process applies to Summary proceedings:

1. The ARB will send parties their commencement date for each property.
2. All parties will be expected to comply with due dates specified in the assigned Schedule of events for an appeal.
3. The Schedule of events will include a disclosure and a mandatory meeting among parties to discuss settlement.
4. If parties are unable to settle the appeal amongst themselves, a hearing will occur. Only evidence filed by the filing due date specified in the Schedule of events will be considered at a hearing. The ARB will not permit late evidence to be admitted at the hearing.
5. An adjournment will only be granted in exceptional circumstances. For more information on adjournments, see the information sheet on adjournments .

Overview

After you file an appeal, the Assessment Review Board (ARB) will proceed to assign a commencement date and Schedule of Events for due dates to complete work on the appeal. A mandatory meeting will follow.

Schedule of Events

A Schedule of Events is a schedule of due dates and processes that parties must comply by. Each property will have an associated Schedule of Events. The timelines for General and Summary proceedings differ, as General proceedings are more complex. After a commencement date is assigned to an appeal, the ARB will notify the municipality, MPAC and appellant/representative of the assigned Schedule of Events.

Mandatory Meeting

The parties must schedule and hold a meeting between all the parties to the appeal before 12 (Summary) or 36 (General) weeks after the commencement date. This is your opportunity to discuss the issues in the appeal and attempt to come to some agreement. At this meeting you will determine the outcome of the appeal and notify the ARB of next steps using the Mandatory Meeting Form. After the meeting, MPAC must file the Mandatory Meeting Form with the ARB.

When to Request for Early Scheduling of Settlement Conferences

You may submit a written request to the ARB for early scheduling of Settlement Conferences and are able to complete all the events Schedule of Events earlier than required. Your written request must be made using the Expedited Board Directions Form. The requesting party must provide the ARB with written confirmation of the following:

• whether all parties, including the municipality, consent to the request
• all events in the Schedule of Events have been completed
• the date on which each party will file the documents set out in Rule 35 and settlement conference brief
• an acknowledgement by all parties that Rules 48 and 49 will apply from that filing date

The ARB will only schedule Settlement Conferences once all the required documents have been submitted. The due dates set out in the prescribed Schedule of Events are still in full effect. If the parties are unable to come to a resolution after the Settlement Conferences, the ARB will not grant an extension of the Schedule of Events. Parties cannot request scheduling of a Full-Hearing, unless Settlement Conferences have been completed.

Note: All parties will continue to receive Notice of Hearings and Settlement Conferences when their property appeals have been scheduled to an event.

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Legacy Proceedings

Any appeals filed before the 2017-2021 assessment cycle will be heard by way of Legacy proceeding.

The spreadsheet below lists all the legacy appeals before the ARB as of January 8, 2018, including the commencement dates, Schedule of Events timelines, and general information for each property.

The spreadsheet is “protected,” which means the “tombstone” information and dates cannot be edited. However, you can manipulate the presentation of the information by sorting and filtering. If you are unfamiliar with how to sort and filter, watch this video. This will allow you to see some or all the data in different configurations without compromising the data, or inadvertently deleting information.

This information is updated on the 1st of the month, or on the next business day if the 1st of the month lands on either a weekend or holiday. You can refer to the list to find your commencement dates for your properties.

If you find any incorrect information, contact the ARB at ARB.Registrar@ontario.ca and provide the roll number, appeal number, the correction requested, and any back up documentation that would support your request to change the information.

Effective September 3, 2024:

• Legacy Appeals List

Procedural Steps for Appeals Heard by Legacy Proceedings

First, the ARB will assign a commencement date, where parties will be required to start working on the appeal.

Each appeal must follow their Schedule of Events, which outlines the procedural steps that parties must complete and when each step must be completed.

The following process applies to Legacy proceedings:

1. The ARB will send parties their commencement date for each property.
2. All parties will be expected to comply with due dates specified in the assigned Schedule of Events for an appeal.
3. The Schedule of Events will include a disclosure, statement of issues, statement of responses, mandatory meeting between parties, and settlement conferences conducted by the ARB.
4. If parties are unable to settle the appeal amongst themselves, a hearing will occur. The Schedule of Events will include a date for the parties to file with the ARB all issues and documents on which they intend to rely at the hearing. No issues may be raised, or documents admitted as evidence if they have not been filed with the ARB by this due date.
5. An adjournment will only be granted in exceptional circumstances. For more information on adjournments, see the information sheet on adjournments .

When a Hearing is Required

If the issues in your appeal are not resolved after a mandatory meeting with the other parties, the Municipal Property Assessment Corporation (MPAC) must advise the Assessment Review Board (ARB) that a hearing event is required in the Notice of Mandatory Meeting Form. The ARB must be advised of this no more than 13 weeks after your Commencement Date. That notice must advise the ARB if more than three hours is required for your hearing.

No more than 14 weeks after your Commencement Date, you must file with the ARB all the evidence you want to rely at the hearing. That evidence must be sent electronically to the ARB at ARB.Registrar@ontario.ca.

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How to Prepare for a Hearing

Your Role

It is important that you come prepared to your ARB hearing or Settlement Conferences. Although it is MPAC‘s responsibility to explain its valuation of your property, you should still provide evidence to back up your case. This evidence must be filed in accordance with the due date in your Schedule of Events, and could include:

• detailed property information such as location, lot size, square footage, age of building, and the number of rooms and stories
• detailed information, as above, on comparable properties in the same area as your property
• sales information on your property and comparable properties
• assessed values of your property and comparable properties
• photographs of your property and comparable properties
• any other evidence you think will help prove your case

Settlement Conferences

Settlement Conferences occur in General proceedings. It is an appearance before the ARB prior to the scheduling of a hearing, where an ARB Member will meet with the parties to review the issues in dispute, to clarify and attempt to resolve some or all the issues. If the parties do not come to an agreement, the Member may determine that the next step is a hearing.

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What Happens at a Hearing

The hearing is your opportunity to explain why you think your property assessment is wrong.

The start time for a hearing event will be noted in your Notice of Hearing. The ARB conducts its hearings either through Teleconference, Video Conference, or in writing. It is important to log-in on time. If you (or your representative) are not there, the ARB may dismiss your appeal.

At the beginning of the hearing, the ARB Member will explain the process. The hearing will usually follow the process outlined below:

1. MPAC will describe the property, explain how the assessment was made, and present evidence.
2. You may question MPAC about their evidence.
3. You will have a chance to present your evidence and explain why you think the assessment is wrong.
4. MPAC may question you or any of your witnesses.
5. If the municipality is taking part in the hearing, its representative will also be given the opportunity to give evidence and question witnesses.
6. You and MPAC will be asked to provide any other submissions and/or arguments.
7. You and MPAC will summarize your case and give closing statements.
8. The ARB will make a decision on your appeal or reserve its decision for another day.

For more information about the hearing process, see the Preparing for Your Hearing information sheet .

MPAC‘s Role

A MPAC staff person will be at the ARB hearing event. This MPAC staff person will also bring evidence to support that MPAC‘s assessment is right. You will have a chance to question them and their evidence during the hearing.

More Information

For more information on adjournments, withdrawing an appeal, and other scheduling and hearing processes, see the ARB’s information sheets.

Overview

Effective June 1, 2024, the Assessment Review Board (ARB) is providing enhanced access to its hearings.

As a result, you can observe ARB hearings 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.

All ARB hearings are open to the public, unless directed to be closed due to matters involving public security or intimate financial information, or where personal matters may be disclosed.

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Observer Etiquette

The ARB requires anyone that is observing a hearing (“observer”) to follow these instructions to limit any disruptions during the proceeding.

• observers must be on time to the hearing event; latecomers may not be permitted into the hearing until a break, if one occurs
• observers are prohibited from recording the ARB‘s proceedings
• observers will be asked to identify themselves and provide contact information for the ARB’s records
• observers must provide and confirm the reason and purpose for their attendance at the hearing
• observers must mute their microphone and have their camera turned off
• observers are not able to interact with the parties or the ARB, or otherwise interrupt the hearing
• observers are responsible for calling back into the videoconference if the ARB ends the Zoom call for breaks in a proceeding

The presiding ARB Member may, at their discretion, remove an observer from a proceeding, at any time.

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Additional Information

For more information about observing an ARB hearing, see:

• Information Sheet – Enhanced Access to Observe Hearings (PDF or Word )
• Tips for Connecting to a Zoom Proceeding as an Observer
• May 1, 2024 memo to stakeholders – Enhanced Access

• On average, the ARB provides a first acknowledgement to all emails received within 24-48 hours.
• On average, the ARB responds to Expedited Board Directions Forms received within 5-8 calendar days.
• On average, the ARB issues a decision on a Request for Review, Late Appeal, Reinstatement within 90 days of it being assigned to a Vice Chair/Member.