Process for appealing property assessments changed

News Release
ARB

TORONTO, Feb. 24 /CNW/ - Beginning with the 2009 tax year, the ARB’s process for filing an assessment appeal has changed. The ARB, an independent, adjudicative tribunal established by the Province of Ontario, hears appeals about property assessments. The ARB does not prepare or send out property assessments. The Municipal Property Assessment Corporation (MPAC) assesses all properties in Ontario. The ARB and MPAC are two separate organizations.
The ARB process for filing an assessment appeal depends on the classification of your property. Classification is shown on your Notice of Assessment from MPAC.
If your property, or a portion of it, is classified as residential, farm, managed forest or conservation land, you must file a Request for
Reconsideration (RFR) with MPAC first, their deadline is March 31, 2009. You must receive a decision on the RFR before you can file an appeal with the ARB.
The deadline to file with the ARB is 90 days from the mailing date on the RFR decision.
If your property, or a portion of it, is classified as any other property class, you may either file a RFR with MPAC or file an appeal directly with the
ARB. If you file a RFR with MPAC and receive a decision on the RFR that you think is wrong, you may then file an appeal with the ARB. The deadline to file your appeal is 90 days from the mailing date on the RFR decision. If you do not file a RFR and file directly with the ARB, you must file your appeal by March 31, 2009 or 90 days from the notice date for other types of assessments.
“If you cannot reach an agreement with MPAC on your assessment, you can file an appeal with us,” says ARB Chair Rick Stephenson. “The ARB will schedule a hearing giving you the opportunity to explain why you think your assessment is wrong. While MPAC has the burden of proof to explain and justify their assessment of your property, you must also be prepared to support your case - with evidence - so the Board can make an informed decision on your appeal.”
Appeals to the ARB can be E Filed through the website at www.arb.gov.on.ca. They can also be mailed, faxed, or delivered in person. Forms, instructions and information pamphlets are available at the ARB’s office in Toronto and on the ARB website. Forms are also available at some municipal offices, Government Information Centres (GICs) and from MPAC.
Filing a RFR with MPAC is free. For information about MPAC’s process, please contact their offices, at 1-866-296-6722 or check their website www.mpac.ca. The required fee for filing an appeal with the ARB is $75 for residential, farm, managed forest and/or conservation land properties. The required filing fee is $150 for all other property classes. Appeals that are E Filed will receive a $10 discount.
An ARB appeal is heard in a court-like setting in front of an independent Member of the ARB. At the hearing, MPAC and the appellant present evidence about the assessment. After all the evidence is presented, the ARB Member will make a decision or reserve the decision for a later date. Decisions are based on the law and the evidence presented at the hearing.
The Assessment Review Board’s main function is to hear appeals from people who believe that properties are incorrectly assessed or classified. The Board also deals with some property tax appeals. More information about the ARB, filing an appeal and the hearing process is available on the Board’s website, www.arb.gov.on.ca or by calling the ARB at (416) 314-6900 or toll free 1-800-263-3237.