Assessment Review Board
| Agency overview | |
|---|---|
| Type | Tribunal |
| Jurisdiction | Province of Ontario |
| Headquarters | 25 Grosvenor Street Toronto, Ontario |
| Minister responsible | |
| Parent agency | Tribunals Ontario |
| Key document |
|
| Website | tribunalsontario |
The Assessment Review Board (ARB; French: Commission de révision de l'évaluation foncière) is an independent, quasi-judicial agency in Ontario, Canada. It is one of 13 adjudicative tribunals under the Ministry of the Attorney General that make up Tribunals Ontario.[1]
Appeals are filed with the ARB when there is a dispute between the property owners and the Municipal Property Assessment Corporation (MPAC), who are responsible for assessing and classifying all properties in Ontario.[2][3] An assessment appeal can be made if the property has been incorrectly assessed or there is a disagreement with the Assessment Notice from MPAC.[4]
History
In 1970, the province of Ontario took on the responsibility of assessing property under the Assessment Review Court (ARC). ARC replaced the Courts of Revision taking the role of assessing property from municipalities. In 1983, ARC was renamed to Assessment Review Board (ARB). In 1997, ARB became the sole adjudicative tribunals for all property assessment appeals in Ontario [5] Decisions made by ARB could still be appealed to the Ontario Municipal Board (OMB) until 1997.[6][7]
Changes in the Assessment Act beginning with the 2009 tax year requires owners of property to a file a request with Municipal Property Assessment Corporation (MPAC) before filing an appeal with ARB.[8][9]
Authority
The jurisdiction and authority of the ARB are defined by the Assessment Act,[10] the Assessment Review Board Act,[11] the Municipal Act,[12] the City of Toronto Act,[13] the Provincial Land Tax Act,[14] the Education Act[15] and the Statutory Powers Procedure Act.[16]
It hears appeals on issues regarding property assessment, classifications, and taxes in Ontario.[17][18][19]
References
- ↑ "Tribunals Ontario". Tribunals Ontario. Retrieved June 22, 2022.
- ↑ "Municipal Property Assessment Corporation".
- ↑ Raftis, Patrick (April 16, 2021). "Review board decision will raise assessment on gravel pits in county". The Wellington Advisor. Retrieved June 22, 2022.
- ↑ "Municipalities and Their Growing Role in Assessment Litigation" (PDF). Miller Thomson LLP. Retrieved October 19, 2020.
- ↑ Annual Report 2008-2009 (PDF). Queen’s printer for Ontario. 2009. Retrieved June 22, 2022. Search this book on
- ↑ "About the ARB". Tribunals Ontario. Retrieved June 22, 2022.
- ↑ "Development, Land Use Planning and Property Tax". Fasken. Retrieved June 22, 2022.
- ↑ "Assessment Review Board Annual Report 2009-2010" (PDF). Environment and Land Tribunals Ontario. Retrieved October 14, 2020.
- ↑ "MPAC mails more than 875,000 notices, nearly half of which reflect changes in ownership across the province Français". Cision. November 17, 2020. Retrieved June 22, 2022.
- ↑ "Assessment Act, R.S.O. 1990, c. A.31)". 24 July 2014.
- ↑ "Assessment Review Board Act, R.S.O. 1990, c. A.32". Ontario. Retrieved June 22, 2022.
- ↑ "Municipal Act, 2001, S.O. 2001, c. 25". Ontario. Retrieved June 22, 2022.
- ↑ "City of Toronto Act". Toronto. Retrieved June 22, 2022.
- ↑ "Provincial Land Tax Act, 2006, S.O. 2006, c. 33, Sched. Z.2". Ontario. Retrieved June 22, 2022.
- ↑ "Education Act, R.S.O. 1990, c. E.2". Ontario. Retrieved June 22, 2022.
- ↑ "Statutory Powers Procedure Act, R.S.O. 1990, c. S.22". Ontario. Retrieved June 22, 2022.
- ↑ "Assessment Review Board". Tribunals Ontario. Retrieved June 22, 2022.
- ↑ Sproule, Louise (February 15, 2019). "Assessment Review Board allows appeal of 19 years of property taxes due to assessment error". The Review. Retrieved June 22, 2022.
- ↑ "Cornwall sues MPAC over warehouse assessments". CBC. August 8, 2018. Retrieved June 22, 2022.
External links
Category:Ontario government tribunals
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