If you decide not to proceed with your hearing, you may withdraw your appeal.

To withdraw your appeal, you must notify the Assessment Review Board in writing. Click here for the Withdrawal Form. This form requires Adobe Acrobat Reader, which is a free download from www.adobe.com.

This form should be submitted via surface mail, facsimile or e-mail before the start of the ARB hearing of the appeal.

If your appeal is for 2009 tax year or later, there is no refund of the filing fee when you withdraw.

For appeals for tax years before 2009, there may be a refund:

• If the person requested a reconsideration under section 39.1 of the Assessment Act within the time for making a complaint required under section 40(2.1) or (2.2) of the Assessment Act and before filing the complaint; and

• If the person agreed to a settlement under section 39.1 of the Assessment Act after filing the complaint; and

• If the person withdrew the complaint before a hearing was commenced under section 40 of the Assessment Act.