Assessment Review Board



The Assessment Review Board (ARB) is an independent tribunal whose main function is to hear and rule on complaints from people who believe that properties are incorrectly assessed or classified (such as wrong tax class). The Board also deals with complaints about other matters such as school support designation and some property tax appeals. The Board holds hearings across the province.

There is a fee for filing an appeal with the ARB. The normal appeal deadline is March 31st of the taxation year for which you would like to appeal unless otherwise stipulated in legislation.

Filing a Complaint

The Notice of Complaint Form, fee schedule , and general information about how to file a complaint can be obtained directly at 60 Ontario government information centres, Municipal Property Assessment Corporation (MPAC) offices, municipal offices, and from the ARB directly either at the Assessment Review Board website.