Assessment Review Board (ARB)

The Assessment Review Board (ARB) is an independent tribunal whose 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.

The Board holds hearings across the province. During a hearing, persons who have filed an appeal with the Board, or their representatives have the opportunity to explain their positions to the Board.

Filing an Apppeal


If you disagree with your Property Assessment Notice from MPAC you may file an assessment appeal. If you are disputing your tax bill, you may file a tax appeal.

Assessment Appeals (appeals made under sections 32, 33, 34 or 40 of the Assessment Act)

Your Property Assessment Notice may be for your annual assessment, or a supplementary or omitted assessment (assessment change), or a correction of factual error assessment (amended assessment). The appeal process for all types of assessment appeals is similar.

If your property or a portion of it is classified as residential, farm, managed forest or conservation land you MUST:

  1. File a Request for Reconsideration (RFR) with the Municipal Property Assessment Corporation (MPAC) first.
  2. Receive the RFR decision BEFORE filing an appeal with the ARB.
  3. File your appeal before the deadline, which is 90 days from the mailing date on your RFR decision.


For all other property types, you may choose to either file a RFR with MPAC or file an appeal directly with the Board. If you do not file a RFR, your deadline to file directly with the ARB is March 31, for annual assessment appeals or 90 days from the notice date for other types of assessments.

Before filing your appeal, please make sure you have your Property Assessment Notice and/or your RFR decision from MPAC.

For further information please go to the ARB's website