Property Owners
Assessment Procedure for Requests for Review of an Assessment Review Board (ARB) Decision
Goals
Background
Procedures
Related Information
Goals
To provide information about the process for a request for review of an Assessment Review Board (ARB) decision.
Background
A property assessment includes the value, classification and tax status of a property as determined by MPAC. Most concerns that taxpayers have about their property assessment can be resolved either through a Request for Reconsideration or by Filing a Appeal with the ARB.
Sometimes, after the Assessment Review Board has released its decision, any of the parties to the appeal might wish to ask the Board to review its decision. Refer to rules 111 to 117 of the Assessment Review Board Rules of Practice and Procedures.
Procedures
After the ARB has given its decision, the taxpayer, municipality, MPAC, or a third party to the original appeal, may request the Board to review its decision. Written reasons on the original appeal must have been requested by one of the parties.
In accordance with the ARB Rules of Practice and Procedures, the party seeking the review, must send copies of the request for review to all other parties.
The request for a review must be submitted in writing to the ARB in an affidavit within 30 days of the release of the Board’s written reasons. The request for review must convince the Board that there was an error in the original decision or process before it will start the review process. Requests are not successful if they merely attempt to provide the same evidence or re-argue the matter.
The request for review must be set out in writing giving brief reasons for the request, the desired result, and any documents that support the request including copies of the original decision and any new evidence that was not available at the hearing.
Generally, the ARB will consider the request for review to be eligible if it finds that it:
- acted outside its jurisdiction;
- violated the rules of natural justice or procedural fairness, including allegations of bias;
- made an error of law or fact that would mean that the Board would likely have reached a different decision;
- should consider new evidence which was not available at the time of the hearing, but that is credible and could have affected the result; or
- heard false or misleading evidence from a party or witness, which was discovered only after the hearing and could have affected the outcome.
The ARB may conduct the review with or without a hearing. The Board requires very good reasons for changing its decision. The Board may review all or part of its earlier decision, and may confirm, change, or cancel that decision. It may also order a rehearing before a different Member.
Sometimes the parties requesting a review of an ARB decision will at the same time seek leave to appeal to the Divisional Court under section 43.1 of the Assessment Act. For more information on this, refer to the Court of Law Appeals and Applications Procedures.
For more information on requests for review of an ARB decision, contact the Board via:
website: www.arb.gov.on.ca
fax: 416-314-3717 or 1-877-849-2066; or
mail:
Assessment Review Board,
655 Bay Street, Suite 1500
Toronto ON M5G 1E5
Related Information
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Assessment Act |
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Assessment Review Board Rules of Practice and Procedure |
Note: This procedure has been developed to provide the public with a general understanding of the assessment procedures for a Request for Review of an Assessment Review Board Decision. The applicable law prevails to the extent there is any conflict between the procedure and the relevant law.
