Environment and Land Tribunals Ontario

FILING WITH THE ARB

There are three categories of appeals that can be filed with the Assessment Review Board – assessment appeals, Municipal Act appeals and City of Toronto Act appeals. The forms to file all three types of appeals are available below.

Before filing, please review the information on Filing an Appeal.

FILE AN ASSESSMENT APPEAL
Section 40 Annual Assessment Appeal

Filing an appeal online (E File) allows you to enter the details of your appeal and pay online by credit card. There is a $10 discount to the filing fee if you E File.

We recommend that you have your Property Assessment Notice and your credit card with you before you begin. You must have an email account.

The E File process takes about five minutes per appeal and consists of the following steps:

1) Enter your roll number and confirm the correct property is selected

2) Enter your name and address.

3) Enter representative information - if you have someone acting for you.

4) Enter the reason for your appeal.

5) Enter an additional appeal OR proceed to payment

6) Pay the filing fee by credit card.

7) Print a copy of the appeal(s) and acknowledgement for your records

The order of these steps will vary depending on whether you start as a property owner or start as a representative. The system will guide you step by step through the process.

You may pay the filing fee for your appeal online using a MasterCard, Visa, or American Express credit card. When you pay online, your appeal is processed immediately. The ARB does not view, record, or keep your credit card information. You will receive immediate acknowledgement if your payment is processed successfully.

If you wish to fill out your appeal by hand, you may print a copy of the Appeal Form (Word Version) or Appeal Form (PDF version) and mail or fax it to the Board. For the PDF version you need Adobe Acrobat Reader, which is a free download from www.adobe.com. There is NO discount if you use this form.

(Please note that your web browser, e.g. Internet Explorer, Fire Fox, must support forms, Java scripts and SSL with 128 bit encryption. The Board CANNOT provide computer support. If you cannot use E File, you can use the printable form.)

Section 33, 34, Omitted and Supplementary Assessment Appeals

Appeal Form (Word Version) or Appeal Form (PDF version) You can print this appeal form and mail or fax it to the Board.

Special Tax Class Rate Form

Special Tax Class Form (Word Version)

Special Tax Class Form (PDF version)

FILE A MUNICIPAL ACT APPLICATION OR APPEAL
(Various sections of the Municipal Act, 2001)

Municipal Act appeals may be filed by mail, fax or in person by the deadline date on the appeal form. More information on how to file a Municipal Act appeal can be found on this website in the section Municipal Act Appeals.

FILE A CITY OF TORONTO ACT APPLICATION OR APPEAL
(Various sections of the City of Toronto Act, 2006)

City of Toronto Act appeals may be filed by mail, fax or in person by the deadline date on the appeal form. More information on how to file a City of Toronto Act appeal can be found on this website in the section City of Toronto Act Appeals.