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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:
- Contact your municipality. Generally, tax applications are made to the municipality first.
- 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.)
- 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.
- Use the forms below to file your appeal or application. Choose the correct form as it provides specific information about filing fees and deadlines.
For more information, please read our Municipal Act Information Sheet and FAQ’s page.
If you are unsure of which form to use, please contact the Assessment Review Board's Public Inquiry Unit at (416) 314-6900 or toll free 1-800-263-3237, or refer to the Municipal Act, 2001. These forms require Adobe Acrobat Reader, which is a free download from www.adobe.com.
You cannot use E File to file a Municipal Act appeal.
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• ARB M1 - Municipal Act Application/Appeal – Apportionment
(Under sections 356.(1)(b);356.(6) of the Municipal Act, 2001)
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• ARB M2 - Municipal Act Complaint – Comparables
(Under section 331 of the Municipal Act, 2001)
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• ARB M3 - Municipal Act Application/Appeal – Sickness Or Poverty
(Under sections 357.(1)(d.1); 357.(7); 357.(8) of the Municipal Act, 2001)
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• ARB M4 - Municipal Act Complaint - Vacant Unit Rebate
(Under sections 364.(14); 364.(15); 364.(24) of the Municipal Act, 2001)
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• ARB M5 - Municipal Act Application/Appeal – Cancel, Reduce, Refund
(Under sections 357.(1); 357.(7); 357.(8); 357.(15); 358.(1); 359.(5) of the Municipal Act, 2001)
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• ARB M6 - Municipal Act Application/Appeal – Limitation Of Taxes
(Under sections 334; 337 of the Municipal Act, 2001)
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For Municipality/Treasurer ONLY
* Do not use this form unless you are with the municipality.
• ARB M7 Municipal Act Application – By Treasurer
(Under sections 337; 357.(4); 359.(1) of the Municipal Act, 2001.)
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For more information about Municipal Act appeals, contact the municipality where the property is located for information regarding the tax account and the application process. To obtain municipal office addresses, please check the blue pages in your telephone directory or click on the municipality link here. You can also contact the Assessment Review Board's Public Inquiry Unit at (416) 314-6900 or toll free 1-800-263-3237.
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