Filing an Appeal

ARB FEES

Assessment Act Appeals
SECTION	DESCRIPTION	FEE
33, 34, 40	Residential, Farm, Managed Forest or Conservation Land Properties *Receive a $10 discount if you E File	$75 per roll number
33, 34, 40	All other property classes *Receive a $10 discount if you E File	$150 per roll number
Municipal Act, 2001 Appeals/Applications
SECTION	DESCRIPTION	FEE
356.(1)(b) 356.(6)	Apportionment Municipal Act Application Municipal Act Appeal	$25 per roll number
331	Comparables Municipal Act Appeal	$125 per roll number
357.(1)(d.1) 357.(7) 357.(8)	Sickness or Poverty Municipal Act Application Municipal Act Appeal	No fee required
364.(14) 364.(15) 364.(24)	Vacant Unit Rebate Municipal Act Appeal	$125 per roll number
357.(1)(a,b,c,d,e,f,g) 357.(7), 357. (8), 357.(15), 358.(1), 359.(5)	Cancel, Reduce, Refund Municipal Act Application Municipal Act Appeal	$25 per roll number
334* 337*	Limitation of Taxes Municipal Act Application Municipal Act Appeal	$25 per roll number
337* 357. (4) 359.(1)	Municipal Act Application by Treasurer (only for use by the municipality)	$25 per roll number
City of Toronto Act, 2006 Appeals/Applications
SECTION	DESCRIPTION	FEE
322	Application or appeal re: apportionment among parcels	$25 per roll number
323	Application or appeal re: cancellation, reduction, refund of taxes	$25 per roll number
325	Application re: overcharges	$25 per roll number
326	Application or appeal re: tax increase	$25 per roll number
Review of a Board Decision (Board's Rules of Practice and Procedure & Statutory Powers Procedures Act)		FEE
Review of Board Decision		$125 for each decision

Footnotes to Fee Schedule

1. NOTE: A separate fee is charged for each appeal regardless of the fact that several appeals for a particular roll number are consolidated and heard together.

2. Multi-residential properties include more than seven self-contained units or vacant land that is zoned for multi-residential development.

3. If several applications or appeals were heard together and one Board decision was issued in respect of these matters, only one fee will be charged to review the decision.

* Used by the Board to distinguish between an application and an appeal that are legislated by the same section number.

Filing an Appeal

ARB FEES

Assessment Act Appeals

*Receive a $10 discount if you E File

Municipal Act, 2001 Appeals/Applications

City of Toronto Act, 2006 Appeals/Applications

Review of a Board Decision

(Board's Rules of Practice and Procedure & Statutory Powers Procedures Act)

Footnotes to Fee Schedule