Assessment Review Board
| Agency overview | |
|---|---|
| Type | Tribunal |
| Jurisdiction | Province of Ontario |
| Headquarters | 25 Grosvenor Street Toronto, Ontario |
| Minister responsible | |
| Parent agency | Tribunals Ontario |
| Key document |
|
| Website | tribunalsontario |
The Assessment Review Board (ARB; French: Commission de révision de l'évaluation foncière) is an independent, quasi-judicial agency in Ontario, Canada.[1] It is one of 13 adjudicative tribunals under the Ministry of the Attorney General that make up Tribunals Ontario.[2][3]
The role and authority of ARB is mandated under the Assessment Act and hears appeals on issues regarding property assessment, classifications, and taxes in Ontario.[4][5][6]
Powers and process
[edit]Appeals are filed with the ARB when there is a dispute between the property owners and the Municipal Property Assessment Corporation (MPAC), which is responsible for assessing and classifying all property values in Ontario.[7] Those who own a property with residential, farm, managed forest or conversation land classification, must file a Request for Reconsideration (RFR) with MPAC if they disagree with their assessment and receive a decision before filing an appeal with the ARB.[8][9]
At the ARB, appeals are heard in either a Summary proceeding or a General proceeding. Properties classified as residential, farm, conservation land and managed forest are heard by a summary proceeding. Summary proceedings have fewer steps than a general proceeding and are generally used for simple appeals. Properties of other classes are heard by a general proceeding.[10]
References
[edit]- ^ "ABOUT THE ARB". Tribunals Ontario. Retrieved September 22, 2023.
The Assessment Review Board (ARB) is an independent adjudicative tribunal established under the Assessment Act...
- ^ "Definitions". Human Rights Legal Support.
Tribunals Ontario is a group of fourteen (14) adjudicative tribunals that play an important role in the administration of justice in Ontario, including the HRTO. The tribunals are the Assessment Review Board...
- ^ "Tribunals Ontario".
Our tribunals are: Assessment Review Board...
- ^ "About the Assessment Review Board".
The Assessment Review Board (ARB) is an independent adjudicative tribunal established under the Assessment Act, with a mandate to hear appeals about property assessment and classification.
- ^ "Assessment Act, R.S.O. 1990, c. A.31)". 24 July 2014.
Any person, including a municipality, a school board or, in the case of land in non-municipal territory, the Minister, may appeal in writing to the Assessment Review Board (a) on the basis that...
- ^ Kalinowski, Tim (August 11, 2023). "Rocky View County seeking new member volunteers for board and committees". CBC News. Retrieved September 14, 2023.
The members of Assessment Review Board hear appeals related to assessment and taxation in the [Cochrane, ON] County...
- ^ Grant, Corben (February 10, 2022). "How property tax compares across Ontario". Canadian Real Estate Magazine. Retrieved September 19, 2023.
The Municipal Property Assessment Corporation is responsible for determining home values and reporting them to municipalities across Ontario...
- ^ Law, Rabideau (February 15, 2016). "How to Fight your Property Tax Assessment". Rabideau Law Blog. Retrieved September 19, 2023.
There are two ways to have your property assessment reconsidered – by submitting a Request for Reconsideration (RFR) with the Municipal Property Assessment Corporation (MPAC) or by filing an appeal at the Assessment Review Board.
- ^ "How to file a Request for Reconsideration (RfR)". Municipal Property Assessment Corporation. Retrieved January 11, 2022.
However, if your property, or a portion of it, is classified as residential, farm or managed forests, you must first file an RfR with MPAC before you are eligible to appeal to the ARB.
- ^ "How to file an appeal". Municipal Property Assessment Corporation. Retrieved October 19, 2020.
Appeals are heard in one of two proceedings before the ARB: Summary proceeding: If your property is classified as residential, farm, conservation land or managed forest, your appeal will be heard by way of summary proceeding; General proceeding: If your property is part of another class, it will be heard by way of a general proceeding. The Summary proceeding has fewer steps than the general proceeding, and is used for less-complex appeals.