Assessment Review Board

The Assessment Review Board (ARB) is a tribunal by the Government of Ontario to hear about appeals regarding property accessments or classifications in Ontario.

The Assessment Review Board is an independent adjudicative 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.

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