Assessment Procedure for Requests for Review of an Assessment Review Board (ARB) Decision

Related Information


To provide information about the process for a request for review of an Assessment Review Board (ARB) decision or order.


A property assessment includes the value, classification and tax status of a property as determined by the Municipal Property Assessment Corporation (MPAC).  Most concerns that taxpayers have about their property assessment can be resolved either through a Request for Reconsideration or by Filing an Appeal with the ARB.

Sometimes, after the ARB has released its decision, any of the parties to the appeal might wish to ask the ARB to review its decision. Refer to the Review of an ARB Decision or Order set out in the Assessment Review Board Rules of Practice and Procedures.


After the ARB has given its decision, the taxpayer, municipality, MPAC, or a third party to the original appeal, may request the Board to review its decision.  Written reasons on the original appeal must have been requested by one of the parties.

In accordance with the ARB Rules of Practice and Procedures, the party seeking the review, must send copies of the request for review to all other parties.

The request for a review must be submitted in writing to the ARB within 30 days of the release of the ARB's written reasons. 

For more information on requests for review of an ARB decision, contact the ARB:

By mail or In Person:

Assessment Review Board,
655 Bay Street, Suite 1500
Toronto ON  M5G 1E5

Telephone Numbers:

Local Number: 416.212.6349
Toll Free Number: 1.866.448.2248
Fax Number: 416.314.3717
Toll Free Fax Number: 1.877.849.2066


Related Information

Assessment Act
Assessment Review Board Rules of Practice and Procedure

Note: This procedure has been developed to provide the public with a general understanding of the assessment procedures for a Request for Review of an Assessment Review Board Decision. The applicable law prevails to the extent there is any conflict between the procedure and the relevant law.

Information on this page may not be fully accessible. Please contact us at 1 866 296-6722 or 1 877 889-6722 TTY to determine how we can best accommodate you.

Note: The applicable law prevails to the extent there is any conflict between this information and the current law. This information is not intended to provide legal advice and should not be relied upon as such.