How to file an appeal

Overview of the process

This information summarizes the ARB hearing process, which may change. For more detail and the most up-to-date steps and fees, please visit the ARB's website.

Filing an appeal

1. You must initiate the appeal process by filing your appeal online and paying the associated fees to the ARB.
2. When the ARB receives your appeal, they will send you an acknowledgment letter.
3. If the appeal was filed on time and the fee is paid, the ARB will assign a commencement date and schedule of events to your appeal(s), including a mandatory meeting date between yourself, MPAC and the municipality.

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.

Before your hearing

In general, the pre-hearing steps are as follows:

1. The ARB will assign a start date to your appeal(s) that will take place within the four-year assessment cycle.
2. You (and/or your representatives), MPAC, and the municipality must start working on the appeal and follow a schedule of events and complete procedural steps by your assigned deadlines.
3. If you, MPAC, and the municipality are unable to resolve the appeal by the mandatory meeting deadline, the Board will schedule a hearing and will mail you a notice of hearing.
4. All evidence must be filed by the filing due date specified in the schedule of events to be considered at a hearing. Late evidence will not be admitted at the hearing.

At the hearing

All summary proceeding and general proceeding hearings will be done by teleconference, unless the ARB directs otherwise. The ARB may schedule hearings in the general proceeding in person where all parties agree and reason(s) to do so are provided with the request.

1. The parties are sworn in or (s)

• you and/or your representative(s)
• MPAC's representatives
• the municipality involved

MPAC’s Property Valuation Analyst will describe the property under appeal, including the property details, the method of valuation and the valuation date. The Property Valuation Analyst will then present their evidence. You or your representative, followed by the municipality if it is participating, may then cross-examine the Property Valuation Analyst about MPAC's evidence.

The municipality may present their evidence. Both you/your representative and MPAC may cross-examine the municipality about their evidence. You or your representative will then be asked to present your evidence as to why you believe the assessment and/or classification are incorrect.

The Property Valuation Analyst and the municipality may then ask you or your representative questions about your evidence. All parties may make a closing statement, also known as "submissions". All parties may have the opportunity to reply to the closing statement. The ARB will make a decision on your appeal at the conclusion of the hearing or reserve its decision, to be made in writing, to a later day.

Ontario Superior Court of Justice

If you'd like to appeal an ARB decision to the Ontario Superior Court of Justice, see the appropriate section below for more information on the process. For more detailed information, please see the Ontario Ministry of the Attorney General's Guide to Appeals in Divisional Court.

There are three common reasons to engage the Ontario Superior Court of Justice.

1. Matters not within the jurisdiction of the ARB.
2. Seeking the opinion of the Divisional Court.
3. Seeking leave to appeal an ARB decision.

Matters not within the jurisdiction of the ARB

If your matter does not fall within the jurisdiction of the ARB, you, your municipality or MPAC can apply to Ontario's Superior Court of Justice. The most common reason this happens is that an organization is seeking exemption from taxes.

Seeking the opinion of the Divisional Court

During the ARB process, you, your municipality and/or MPAC may ask the ARB to seek an opinion from Ontario’s Divisional Court on a question of law. The Board will usually seek consensus among the parties and will then write to the Divisional Court, who will hear the matter and give its decision in writing.

Seeking leave to appeal an ARB decision

After the ARB makes its decision on an assessment appeal, you, your municipality and/or MPAC may apply to Ontario’s Divisional Court for leave (permission) to appeal on any question of law that arose during the hearing or in the decision. This application must be made to the court within 30 days of the ARB decision. A judge of the Divisional Court will hear and decide on your application. If it is granted, a three-judge panel of the Divisional Court will hear the actual appeal.

The parties also have the option to submit a Request for Review of an ARB decision to the chair of the ARB.