Assessment Review Board

ARB stands for

Assessment Review Board

ARB hears

appeals about property assessment and classification and property taxes

ARB was a part of the _ until July 1, 2020

ELTO cluster

Decisions of ARB used to be subject to appeal to OMB, but now they are - and subject to - appeal

final

court appeal

MPAC stands for

municipal property assessment corporation

MPAC was established under the - act

Municipal Property Assessment act, 1997

MPAC does what

classifies and values property

Municipalities set rates and collet property taxes based on

MPAC’s land classification and assessment of value

MPAC provides

property assessments for all properties in ON

Municipalities

determine revenue requirements

set municipal tax rates

collect property taxes

Government of ON

establishes province’s assessment and taxation laws

determines education tax rates

Property oweners

pay property taxes for services in the community

Enabling statute of ARB

Assessment Review Board Act

Assessment Act and Regulations

sets out rules for assessment and classification

exempts certain types of property from tax

Valuation cycles

rules establishing dates for valuation of property

windows of time to appeal assessments

Valuation cycles generally run from - to -

April 1 to March 31

Two types of appeals

assessment

tax

Assessment appeal

appeal of MPAC assessment or classification

Deadlines for assessment appeal

depends on type

annual assessments: March 31

other: 90 days from notice

These owners must file request for reconsideration with MPAC before making an appeal to ARB

residential

farm

conservation lands

managed forests

Reconsideration decision can be appealed to ARB within

90 days

Tax appeal

appeal of the amount of tax

Before making tax appeal to ARB first must

appeal to city or municipality

Appeals must be filed using - and must pay -

right forms

fees

What will happen if statutory appeal requirements the appeal

will be barred

Missing a time period for appeal will generally

bar the appeal

T/F: generally adjournments are not granted

true, they are exceptional

Deadlines for appeals are technical and may depend on

local assessment/billing cycle

After initial screening of appeal, a - is sent from the ARB

acknowledgment letter

The ARB will determine if matter will proceed by - or -

Summary proceeding or general proceeding

Commencement date

starting date of schedule of events

For summary proceedings the - sets the commencement date, for general proceedings commencement date is

ARB

agreed by the parties

Schedule of events

lists requirements and milestones on a regular basis (weekly, daily, monthly)

Summary proceedings generally include

appeals involving residential, farm, managed forests

Summary Proceeding Process

schedule B to the rules

Summary proceedings take at least - to get to hearing

14 weeks

General proceedings include

all appeals not assigned to summary proceedings

General Proceeding: process

Schedule A to the rules

Schedule for general proceedigs

considerably longer

more steps

at least 50 weeks to get to hearing

Disclosure: general requirment

serve all relevant documents to all other parties

Disclosure process and deadlines found in

schedule of events

Disclosure is only used in

the proceeding

Expert reports require

acknowledgment of duty to be fair, objective, non partisan

Disclosure: summary proceedings first step

appellant serves description of issues and all relevant documents

Disclosure: summary proceedings - respondant

serves description of issues and relevant documents

Disclosure: summary proceedings - after respondent discloses

appellant responds to new issues raised with supporting documents

Summary proceedings disclosure: required to be filed

within 14 weeks of commencement date

Disclosure - general proceedings: requires

additional disclosure

Disclosure - general proceedings: starts with

initial disclosure from MPAC to allow parties to determine issues

Disclosure - general proceedings: disputes are resolved by

written motion to ARB

Disclosure - general proceedings: involves exchange of

exchange of statement of issues

statement of response and reply

Statement of issues, response and reply are exchanged - and filed - (if not tisettled)

before the mandatory meeting

after mandatory meeting

Statement of issue prepared by

appellant

Statement of issues

position and statutory ground for appeal

description of facts, opinions, conclusions and legal authority, points of disagreement

request for documents not yet disclosed

Statement of response prepared by

respondent

Statement of response

position on statutory ground for appeal

agreement or disagreement with each of the facts, opinions, conclusions and legal authority in statement of issues

additional facts, opinions conclusions, legal authorities

request for documents not yet disclosed

Statement of reply

agreement or disagreement with the facts, opinions, conclusions and legal authorities in the Statement of Response

Statement of reply: prepared by

appellant

Mandatory meetings are required for

both general and summary proceedings

Mandatory meetings are a meeting to

discuss issues

try to agree matters

T/F: ARB attends mandatory meetings

false, do not attend

Post mandatory meeting a - is required to be filed with ARB

Notice of mandatory meeting form

Settlement conferences are mandatory for - proceedings

general

Settlement conferences are held in what format

electronically

If a matter is not resolved - is encouraged

mediation

T/F: summary proceedings do not use mediation

true, only for general

Mediations require

mediation briefs

Mediation brief

summary of underlying issues

party’s position on the issue

reasons for position

Mediations are - and -

confidential and without prejudice

Hearings can be held in what formats

electronically

in writing

in person

General proceedings are usually held - while summary proceedings are -

in person

usually electronic

In person hearings are held where

subject property is located

Can new issues be raised at a hearing

no must be based on materials filed in advance

Appeals under Municipal Act, City of Toronto Act, Provincial Land Tax must be

served on opposing party

accompanied by specified documents

identify statutory section under which the appeal is filed

Under what rule are paralegals allowed to act as witnesses

Rule 14

Why are paralegals allowed to act as witnesses

to allow for valuation experts who are also paralegals are lawyers

ARB provides decisions in

writing

Cost awards

are unusual

Seeking costs at ARB

written submission within 30 days of decision or order

When might ARB decisions be reviewed (if ARB or if there is)

outside of jurisdiction

violated rules of natural justice

made a significant error of fact or law

heard false or misleading information

new information not available at time of hearing

Requests for review must be accompanied by

written reasons for decision and reasons for request

Requests for review must be made

within 30 days after decision issued

Appeals may be made to the - on questions of - and only if -

Divisional court

law

court grants leave to appeal