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Environment and Land Tribunals Ontario

Assessment
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Environmental
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Ontario
Municipal
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Municipal Act Appeals

The forms on this page are for filing Municipal Act appeals only. For property assessment appeals see Filing an Appeal.

Steps for filing a Municipal Act appeal:

  1. Contact your municipality. Generally, tax applications are made to the municipality first.
  2. Wait for a decision from the municipality on your tax application (in certain sections of the legislation you can also appeal to the Board if the Municipal Council has not made a decision on your application within a specific amount of time.)
  3. If you disagree with the decision made by the Municipal Council about your application, you can appeal that decision to the Assessment Review Board (ARB). * Also note, in some cases a municipality will pass a bylaw directing applications to be filed directly with the ARB. Please check with your municipality before filing with the ARB.
  4. Use the forms below to file your appeal or application. Choose the correct form as it provides specific information about filing fees and deadlines.
  5. For the legislation regulating these appeals, refer to the Municipal Act, 2001.

You cannot use E File to file a Municipal Act appeal.

Municipal Act Appeals, Applications and Complaints

Type of Appeal, Application or Complaint

Application/Appeal Form (Word)

Application/Appeal Form (PDF)

Apportionment

Apportionment -Application/Appeal Form (Word)

Apportionment -Application/Appeal Form (PDF)

Dispute Comparable Properties

Comparables – Complaint Form (Word)

Comparables – Complaint Form (PDF)

Sickness or Poverty

Sickness or Poverty -Application/Appeal Form

(Word)

Sickness or Poverty -Application/Appeal Form

(PDF)

Vacant Unit Rebate

Vacant Unit Rebate – Complaint Form (Word)

Vacant Unit Rebate – Complaint Form (PDF)

Cancel, Reduce, Refund Municipal Property Taxes

Cancel, Reduce, Refund - Application/Appeal Form (Word)

Cancel, Reduce, Refund - Application/Appeal Form (PDF)

Limitation of Taxes

Limitation of Taxes – Application/Appeal Form (Word)

Limitation of Taxes – Application/Appeal Form (Word)

More Information

Information Sheet on Municipal Act Appeals (Word)

Information Sheet on Municipal Act Appeals (PDF)

Information Sheet on Poverty Appeals (Word)

Information Sheet on Poverty Appeals (PDF)

Municipal Act Appeal Fee Chart

For Municipality/Treasurer ONLY

* Do not use this form unless you are with the municipality

Municipal Act Application – By Treasurer (Word Version)

Municipal Act Application – By Treasurer (PDF Version)

For more information about Municipal Act appeals, contact the municipality where the property is located.