Scheduling

Learn how dates and deadlines are scheduled for your application or appeal.

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Summary Proceedings vs. General Proceedings

Appeals to the Assessment Review Board (ARB) are either handled as summary proceedings or general proceedings, depending on the property type.

Summary Proceedings

A summary proceeding has fewer steps and applies to appeals that are less complex. These types of appeals are summary proceedings:

• Appeals of a property’s assessed value or classification for residential, farm or managed forest properties.
• Municipal property tax appeals, including tax exemptions, cancellations, reductions and refunds.

General Proceedings

A general proceeding involves more steps and applies to appeals that are more complex. All appeals not handled as a summary proceeding will be handled as a general proceeding.

For example, assessment or classification appeals for these types of property are general proceedings:

• Commercial properties
• Industrial properties
• Multi-residential properties (e.g., apartment buildings)
• Office buildings
• Shopping centres
• Hotels

Schedule of Events

Each appeal follows a Schedule of Events which tells you:

1. the procedural steps you must complete, like exchanging documents and holding meetings to discuss the appeal
2. when each step must be completed.

The Schedule of Events for Summary Proceedings is a 14-week timeline.

The Schedule of Events for General Proceedings is a 49-week timeline.

Think of the Schedule of Events as your roadmap through the appeal process. It is important to follow it closely to avoid delays or dismissal of your case.

About due dates

The ARB sets a commencement (start) date for each appeal. All other due dates are calculated based on the commencement date. All parties must meet the due dates in the schedule. Missing these deadlines can result in your evidence being excluded or your appeal being dismissed.

Adjournments (postponements) will only be granted in exceptional circumstances. For information about adjournments and how to request one, see the Info Sheet on Adjournments.

Where to find your Schedule of Events

You are expected to check the list of appeals online for your Schedule of Events. These lists are updated at the beginning of each month.

The ARB will only send the Schedule of Events to:

1. self-represented appellants
2. self-represented “assessed” whose property assessment is being appealed by a third party

List of Appeals with Schedules of Events: Summary Proceedings

Effective October 1, 2026:

• Summary Appeals List

List of Appeals with Schedule of Events: General Proceedings

Effective October 1, 2026:

• 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

If you find a mistake in the list, email ARB.Registrar@ontario.ca. Include the roll number, appeal number, the correction you are requesting, and any documents that support the change.

Changing your appeal stream (general to summary or summary to general)

To change an appeal from a Summary Proceeding to a General Proceeding or vice versa, complete the Expedited Board Directions Form and send it to the ARB. You must complete the form in full or the ARB will not review your request.

The ARB, on its own, may also change an appeal from a general proceeding to a summary proceeding to resolve the appeal more quickly.

Asking for an earlier settlement conference

To request a settlement conference before the date in your Schedule of Events, complete the Expedited Board Directions Form .

On the form:

1. Confirm that all parties have completed all the tasks in the schedule of events that come before the settlement conference
2. Indicate whether each party agrees to an earlier settlement conference
3. Provide the deadline for each party to file:
   • all evidence, including any expert reports
   • statements of issues and responses
   • witness statements
   • a settlement conference brief
4. Confirm that all parties acknowledge that they cannot raise new issues or submit new documents after the filing deadline (Rule 48 and Rule 49 ).

The ARB will only schedule a settlement conference once it has received all the required documents. If the ARB hold an earlier settlement conference:

• The due dates in the Schedule of Events will not change
• The ARB will not grant an extension if you don’t settle