5. Rules of the Assessment Review Board of Ontario

click on the link below to download a copy of an OVERVIEW of the RULES and SUGGESTIONS ON APPEAL PRESENTATION

UPDATED AS OF JANUARY 1, 2014

click on the link below to download a copy of the RULES OF THE ASSESSMENT REVIEW BOARD of ONTARIO (ARB)

PLEASE NOTE that the ARB is proposing a new set of Rules that may take effect April 1, 2017

When taking an assessment complaint to appeal, readers might wish to have both these documents at their finger tips and be familiar with their rights.

As difficult as these Rules may seem, you need not be a lawyer to make good use of them. Once you have read and reread this summary you will start to feel more familiar with the process. Remember the Rules have just been introduced and therefore they will be new to everyone. While you are entitled to be represented by a lawyer before the ARB you really can and should not hesitate to represent yourself.

Property assessment information

ARB memo effective April 1, 2021
East of Bay v. MPAC, 2011 ONSC 242

This is an appeal by the Municipal Property Assessment Corporation (“MPAC”) from the June 8, 2010 judgment of Belobaba J., invalidating assessments made under s. 33(1) of the Assessment Act. The appeal is dismissed. MPAC is ordered to pay costs of the appeal fixed, on consent, at $7,500, all inclusive
Brockville (City) v Municipal Property Assessment Corporation, 2016 ONSC 5752

Is MPAC's assessment methodology similar to throwing spaghetti on the wall to see what sticks? The property was subsequently reassessed as follows for the tax years 2003 to 2016: 2003 - $4,726,000 2004 and 2005 - $6,238,000 2006 to 2008 - $7,029,000 2009 to 2012 - $7,105,000 2013 to 2016 - $7,500,000 (amended to $3,472,000) An example of why property owners should pay close attention to details and wonder about the Assessment Review Board's impartiality. ...." it is apparent that the only reason the Member refused to extend the time for an appeal was, as he clearly stated, that “there is no evidence of an error for the 2003 through 2012 taxation years.” It is here that the reason to doubt the correctness of the decision arises..... the Member said that at a minimum, there must be “clear and cogent evidence” of a palpable error before an extension of time can be granted. Since he was of the view that there was an absence of evidence of a palpable error, he never turned his mind to the sufficiency of the evidence.
Adjudicative Tribunals Accountability, Governance and Appointments Act, 2009, S.O. 2009, c. 33, Sched. 5
Classes of Property defined by the Assessment Act Consolidation Period: From January 1, 2016

Classes of Property defined by the Assessment Act Consolidation Period: From January 1, 2016 This can be important information when dealing with MPAC's often novel classifications
1. Municipal Property Assessment Corporation - A Wolf In Sheeps Clothing

Some persistent issues:. "What usually happens is that MPAC will offer to shave a few thousand dollars off their assessment which has nothing to do with fair market value. At this point you are about to be manipulated. You are really dealing with a wolf in sheep's clothing. Why? If you accept their offer of a very modest reduction, you will have to sign settlement papers which say that you confirm the settlement value which they have assessed. The reality is that you are being played for a sucker."
2. Process summary and overview

3-step process summary and overview of appealing your property assessment with MPAC.
3. How to write an effective 'statement of issues' for MPAC appeals

How to write an effective 'Statement of Issues' (including form, content and sample appeal strategies).
4. What to expect from MPAC

After you have decided to challenge your property assessment by sending MPAC a 'Request for Reconsideration' or by filing a complaint with the Ontario Assessment Review Board by way of an 'Appeal', you can request in writing that MPAC give you the following information.
6. The minimum information required for a fair hearing --To be provided as part of the Rules of Full Disclosure; and How to get it.

The judicial functions of the Assessment Review Board, its process, and the "streams" available to you for resolving disputes with MPAC. "The minimum information required for a fair hearing- to be provided as part of the pre-hearing stream"
7. MPAC & property assessment: What's wrong with MPAC & a solution

Understanding the adversarial nature of disputes between you [the taxpayer] and the Municipal Property Assessment Corporation (MPAC)- a private agency employed solely by your local municipality. by Bruce Haines Q.C
8. Index of useful precedents

Precedent cases for Assessment Review Board Ontario.
9. Decisions of the Assessment Review Board (ARB)

A data base for all available Assessment Review Board Decisions.