Frequently Asked Questions
I disagree with my assessment from MPAC, how do I appeal to the ARB?
If your property is classified as residential, farm, managed forest or conservation land:
- You MUST first file a Request for Reconsideration (RFR) with MPAC by March 31 of the tax year.
- You MUST receive their Notice of Decision BEFORE filing an appeal with the Board.
- Your deadline to file with the ARB is 90 days from the mailing date of MPAC’s Notice of Decision.
For all other property types:
- You may file an appeal directly with the ARB or you may file a RFR with MPAC.
- If you file a RFR and do not reach a settlement with MPAC, you may then file an appeal with the ARB. Your deadline to file with the ARB is 90 days from the mailing date of MPAC’s Notice of Decision.
- If you file directly with the ARB, your deadline to file with the ARB is March 31 of the tax year for annual assessment appeals or 90 days from the notice date for other types of assessments.
What are the appeal filing fees?
For residential, farm, or managed forest properties the fee is $ 125 For commercial, industrial and other properties the fee is $300. There is a $10 discount if you E File on the ARB website and pay online. Filing a RFR with MPAC is free.
What are the new appeal fees and when do they take effect?
As of January 1, 2017, ARB’s appeal fees are changing.
• The residential assessment appeal fee is changing from $75 to $125 per roll number. A $10 discount still applies to E-Filed appeals.
• The non-residential assessment appeal fee is changing from $150 to $300 per roll number. A $10 discount still applies to E-Filed appeals.
Are there any other fee changes?
Fees will remain the same for administrative costs, such as requesting a review of a decision or photocopying documents at Public Inquiry. Please view the ARB Fee Chart for more details.
Why is the ARB changing its fees?
ARB appeal fees have not changed for over 10 years while operating and administrative costs have increased significantly. The fee changes are in line with the ministry’s revenue and reinvestment strategy, which supports the province’s plan to move towards recovering operating costs through user fees. The fees are still structured so that ELTO’s adjudication services are reasonable and accessible.
Does the ARB have authority to increase its fees?
Where do the fees go?
The money that is collected from appeal fees is sent to the Ministry of Finance as part of the Consolidated Revenue Fund. The fee increase does not represent a full cost recovery for services. In fact, it is estimated that:
• The ARB would only recover 30 per cent of its operating costs through this increase (up from 15 per cent before the increase).
I would like to complain to someone about this fee increase.
You may write a letter to ELTO addressed to the Complaints Coordinator (PDF) outlining your concerns.
What if I can’t afford to appeal because of this increase?
The ARB encourages potential appellants to resolve their matter through the Request for Reconsideration (RFR) process with the Municipal Property Assessment Corporation (MPAC). The RFR process with MPAC is free, and in many cases, can help to avoid the ARB process altogether.
It may also be helpful to read our information sheet “Will I save money if I file an appeal?” (PDF)
Can I get a refund of the appeal filing fee?
There are no refunds of the appeal filing fee.
What is a valuation date?
This is the date that the property’s current value assessment is determined. Current value means the amount a willing buyer would pay a willing seller for your property on the valuation date. The valuation date for the 2017-2020 tax years is January 1, 2016. The increases in your property value will be phased in over those four years.
What does the Assessment Review Board do?
The Assessment Review Board (ARB) hears appeals on property assessments and some property tax appeals. In a court like setting, the Board hears evidence about the appeal and makes decisions based on the evidence and the law.
Why is my property assessment this amount?
Please direct questions about your property assessment and/or your Property Assessment Notice to the Municipal Property Assessment Corporation (MPAC). The ARB does not prepare or send out property assessments. Please contact MPAC at 1-866-296-6722.
Why is my property tax bill this amount?
Please direct questions about your property tax bill to your municipality. The ARB does not send out property tax bills. Please contact your municipality.
My assessment was adjusted long ago. Why did I not receive any refund from my property taxes?
Your municipality is responsible for collecting property taxes. If you have any questions about your property taxes, including any amount owing to you, contact your municipality.
I missed my farmland registration. What can I do now?
The ARB hears appeals about property assessments and some tax matters. Please speak to the agency that is responsible for farmland registration. Contact the Ministry of Agriculture, Food and Rural Affairs for more information.
Do I have to hire a lawyer to appear before the Board?
You can represent yourself at a hearing or you can have someone else represent you. If you choose a representative, then you must give him/her signed written authorization.
The Law Society Act requires that anyone providing legal services in Ontario requires a licence, unless the group or individual is not captured by the Law Society Act or is exempt by a Law Society by-law. There is an exemption that allows for persons who are not in the business of providing legal services to occasionally provide assistance to a friend or relative for no fee. For information on licensing please refer to the Law Society of Upper Canada’s website www.lsuc.ca or call 416-947-3315 or 1-800-668-7380.
Do I have to bring evidence to the hearing?
It is important that you come prepared to your ARB hearing. The hearing is your opportunity to explain why you think your property assessment is wrong. Although it is MPAC’s responsibility to explain its valuation of your property, you should still bring evidence to back up your case.
What kind of evidence do I bring to the hearing?
You may want to look at bringing the following:
- Detailed property information such as location, lot size, square footage, age of building, and the number of 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;
- Three extra copies of the documents (in addition to your own set) you plan on using as evidence at the hearing. These copies are for the ARB’s records, for MPAC and for the municipal representative (if one is there).
For more information, please see our information sheet called Here’s what you need to know about preparing for your ARB Hearing (PDF).
I don’t want to proceed with my appeal. What do I do?
The Board holds hearing events to give you an opportunity to prove why your assessment is wrong. If you do not want to proceed with your hearing, you can withdraw your appeal. Please refer to our information on Withdrawing Your Appeal.
Why did I receive a notice of a hearing/pre-hearing from the Board?
If you did not file an appeal but still received a notice, please contact the Board and have the notice ready. A Public Inquiry person will be happy to look into this for you.
Can I speak with an assessor before my hearing?
The Board and MPAC are two separate organizations. If you have a question for a MPAC assessor or any other person at MPAC, please contact them at 1-866-296-6722. You should speak to MPAC about your assessment before the hearing to understand how they determined your assessment.
MPAC did not provide any information for me, so I can’t present any evidence at the hearing, what should I do?
If you are not prepared for your hearing, you may request that your hearing be postponed. To do this, you must send an adjournment request to the Board.
For information about your property, please contact MPAC.
I sold my property, so why am I still getting notices of hearings and decisions?
The name that is on the assessment roll is the name that receives documentation from the Board. If you are no longer the owner of the property, please call MPAC at 1-866-296-6722 and ask them to update their records.
I missed the deadline to file my appeal. What can I do?
Under very rare and specific circumstances the Board may accept a late appeal. For more information, please see Rule 27 of the ARB Rules of Practice and Procedure (PDF) .
I received a Change Notice and/or an Amended Notice from MPAC after the March 31st deadline, can I still appeal?
There are different types of assessments. There is the Annual Assessment Notice (under Section 40 of the Assessment Act) there is the Assessment Change Notice (Under section 33 and 34 of the Assessment Act) and there is the Amended Assessment Notice (under section 32 of the Assessment Act). Sometimes these notices are received at different times of the year. If your property is residential, farm, managed forest or conservation land you still need to file a Request for Reconsideration with MPAC and must do so within 90 days of receiving your Notice.
For all other properties, such as commercial or industrial, you must file either your appeal or RFR within 90 days of receiving your notice.
Who participated in developing the final ARB Rules of Practice and Procedure?
Recommendations to the proposed amendments to the ARB Rules of Practice and Procedure were received from:
- outreach consultation,
- ARB Rules Committee comprised of ARB Members, staff and other key stakeholders, and
- the public.
All feedback that was received by January 27, 2017 was taken into consideration.
When will the new Rules of Practice and Procedure be in effect?
The new Rules of Practice and Procedure document was posted on our website on February 15, 2017. The new Rules of Practice and Procedure will take effect on April 1, 2017.
Will amendments to the Rules of Practice and Procedure impact the ARB appeal process?
Any changes to the ARB appeal process will be posted on our website by February 15, 2017.