Hearing Process

Before The Hearing

After you file your appeal, you will receive a letter acknowledging your appeal. Your appeal will then be scheduled for a hearing. You and any other people involved in your appeal will be sent a Notice of Hearing letter with the time, date and location of the hearing.

The hearing will normally be held in the municipality where the property is located. If you want to adjourn (postpone) your hearing or withdraw your appeal completely, please see the link below.


If you would like to postpone your hearing, you must send a request to adjourn to the Board. Click here for more information about adjournments.


To withdraw your appeal, you must notify the Assessment Review Board in writing. Click here for more information about withdrawals.

This form should be submitted via surface mail, facsimile or e-mail before the start of the ARB hearing of the appeal.

Preparing For Your Hearing

Your Role

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. This evidence 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;
  • 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).

Click here to watch a video of a sample ARB hearing, with information on how to better prepare for your hearing. To print information, see the ARB’s How to Prepare for Your Hearing (PDF) pamphlet in Adobe format.

MPAC’s Role

An MPAC staff person will be at the ARB hearing. 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.


After you file an appeal with the ARB, it will be scheduled for a hearing. The ARB has two hearing streams with different requirements – the direct hearing stream and the standard stream. Your appeal will be scheduled into one of these processes. Click here for more information about streaming.

What Happens at an ARB Hearing?

Most hearings begin at 9:30 a.m., unless otherwise noted in your Notice of Hearing. It is important to arrive on time. If you (or your representative) are not there, the Board may dismiss your appeal.

At the beginning of the hearing, the ARB Member will explain the hearing process. Generally, appeals are heard on a first come, first served basis. Once your appeal is called, 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.

View the brochure Preparing for Your Hearing for more information.

Rules of Practice

See the above link to view the ARB’s Rules of Practice.