What has changed for the 2009 tax year?

The valuation date for 2009 is January 1, 2008.

Increases from the previous valuation date will be phased in over four years.

If your property is classified as residential, farm, managed forest or conservation land, you must file a Request for Reconsideration (RFR), and receive a RFR decision before you can appeal to the ARB.

The deadline to file a RFR with MPAC is March 31, 2009.

For complete information, please refer to the Assessment Act.

Have the filing fees changed?

The ARB filing fees have not changed. They remain $75 for residential, farm, or managed forest properties and $150 for commercial, industrial and other properties. For 2009, there is a $10 discount if you E File on the ARB website and pay online.

I disagree with my assessment from MPAC, how do I appeal to the ARB?

If your property is classified as residential, farm, managed forest or conservation land:

1. You MUST first file a Request for Reconsideration (RFR) with MPAC.
2. You MUST receive their Notice of Decision BEFORE filing an appeal with the Board.
3. Your deadline to file with the ARB is 90 days from the mailing date of MPAC’s Notice of Decision.

For all other property types:

1. You may file an appeal directly with the ARB or you may file a RFR with MPAC.
2. If you file a RFR and do not reach a settlement with MPAC, you may then file an appeal with the ARB. Your deadline to file with the ARB is 90 days from the mailing date of MPAC’s Notice of Decision.
3. If you file directly with the ARB, your deadline to file with the ARB is March 31, 2009 for annual assessment appeals or 90 days from the notice date for other types of assessments.

For more information, please see Filing an Appeal.

What does the Assessment Review Board do?

The Assessment Review Board (ARB) hears appeals on property assessments and some property tax appeals. In a court like setting, the Board hears evidence about the appeal and makes decisions based on the evidence and the law.

Why is my property assessment this amount?

Please direct questions about your property assessment and/or your Property Assessment Notice to the Municipal Property Assessment Corporation (MPAC). The ARB does not prepare or send out property assessments. Please contact MPAC at 1-866-296-6722.

Why is my property tax bill this amount?

Please direct questions about your property tax bill to your municipality. The ARB does not send out property tax bills. Please contact your municipality.

My assessment was adjusted long ago. Why did I not receive any refund from my property taxes?

Your municipality is responsible for collecting property taxes. If you have any questions about your property taxes, including any amount owing to you, contact your municipality.

I missed my farmland registration. What can I do now?

The ARB hears appeals about property assessments and some tax matters. Please speak to the agency that is responsible for farmland registration. Contact the Ministry of Agriculture, Food and Rural Affairs at 1-800-469-2285 for more information.

Do I have to hire a lawyer to appear before the Board?

You can represent yourself at a hearing or you can have someone else represent you. If you choose a representative, then you must give him/her signed written authorization.

The Law Society Act requires that anyone providing legal services in Ontario requires a licence, unless the group or individual is not captured by the Law Society Act or is exempt by a Law Society by-law. There is an exemption that allows for persons who are not in the business of providing legal services to occasionally provide assistance to a friend or relative for no fee. For information on licensing please refer to the Law Society of Upper Canada's website www.lsuc.ca or call 416-947-3315 or 1-800-668-7380.

Do I have to bring evidence to the hearing?

It is important that you come prepared to your ARB hearing. The hearing is your opportunity to explain why you think your property assessment is wrong. Although it is MPAC’s responsibility to explain its valuation of your property, you should still bring evidence to back up your case.

What kind of evidence do I bring to the hearing?

• You may want to look at bringing the following:
• Detailed property information such as location, lot size, square footage, age of building, and the number of stories;
• Detailed information, as above, on comparable properties in the same area as your property;
• Sales information on your property and comparable properties;
• Assessed values of your property and comparable properties;
• Photographs of your property and comparable properties;
• Any other evidence you think will help prove your case;
• Three extra copies of the documents (in addition to your own set) you plan on using as evidence at the hearing. These copies are for the ARB’s records, for MPAC and for the municipal representative (if one is there).

For more information, please see our Preparing for Your Hearing Brochure (PDF).

I withdrew my ARB appeal a long time ago and I was supposed to receive a refund of my appeal fee. When can I expect to receive it?

If you meet the criteria to receive a refund for the 2008 tax year, please call the Board to find out the status of that refund. To meet the criteria you must have:

1. Filed a RFR with MPAC before filing your appeal.
2. Settled the matter with MPAC before the hearing.
3. Withdrawn your appeal before the hearing.

There are no refunds of the filing fee for the 2009 tax year.

I don’t want to proceed with my appeal. What do I do?

The Board holds hearing events to give you an opportunity to prove why your assessment is wrong. If you do not want to proceed with your hearing, you can withdraw your appeal. Please refer to our information on Withdrawing Your Appeal.

Why did I receive a notice of a hearing/pre-hearing from the Board?

If you did not file an appeal but still received a notice, please call the Board at (416) 314-6900 or toll free 1-800-263-3237, and have the notice ready. A Public Inquiry person will be happy to look into this for you.

Can I speak with an assessor before my hearing?

The Board and MPAC are two separate organizations. If you have a question for a MPAC assessor or any other person at MPAC, please contact them at 1-866-296-6722. You should speak to MPAC about your assessment before the hearing to understand how they determined your assessment.

MPAC did not provide any information for me, so I can’t present any evidence at the hearing, what should I do?

If you are not prepared for your hearing, you may request that your hearing be postponed. To do this, you must send an adjournment request to the Board.

For information about your property, please contact MPAC.

I sold my property, so why am I still getting notices of hearings and decisions?

The name that is on the assessment roll is the name that receives documentation from the Board. If you are no longer the owner of the property, please call MPAC at 1-866-296-6722 and ask them to update their records.