Form ARB-M1 "Municipal Act Application/Appeal - Apportionment" - Ontario, Canada

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Tribunals Ontario
Assessment Review Board, 15 Grosvenor Street, Ground Floor, Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
MUNICIPAL ACT APPLICATION/APPEAL – APPORTIONMENT
Form and Instructions for filing a Municipal Act, 2001 application/appeal with the
Assessment Review Board and information on how to prepare for your hearing event.
Please note: This form is for Municipal Act applications/appeals – Apportionment only. Do not use this form to file assessment
complaints (sections 33, 34 or 40 of the Assessment Act). Do not use this form for any other applications, appeals and/or complaints
under the Municipal Act, 2001. Different forms are available to file the other applications, appeals and complaints. Issues of tax
exemption can only be addressed by the Superior Court of Justice.
Before Filing: Please contact the municipality where the property is located for information regarding the tax account and the
application/appeal process. The ARB can only accept applications under section 356.(1)(b) where the municipality has passed a by-
law that gives the ARB the same authority as municipal council to decide on Municipal Act applications. Before filing with the ARB,
please ensure that the municipality has passed such a by-law.
Required Filing Fee: $25.00 for each appeal. Your application/appeal will not be accepted without the required filing fee.
Filing Deadline: Filing deadlines are established by legislation and cannot be waived by the ARB. Filing deadlines depend on the
type of application or appeal you are making.
Important: Please attach to your appeal a copy of the supporting document requested in Part 2 of the appeal form. The ARB
cannot determine if your appeal has been filed on time without the supporting document.
Accessibility: We are committed to providing services as set out in the Accessibility for Ontarians with Disabilities Act, 2005. If you
have any accessibility needs, please contact the Board as soon as possible.
These descriptions are summarized – please refer to the Municipal Act, 2001.
SECTION NUMBER AND APPLICATION/APPEAL REASON
FILING DEADLINE
To apportion taxes where land is assessed in a block.
356.(1)(b)
No deadline.
Filing for multiple taxation years is considered one
application with one filing fee.
Appeal a decision that the municipal council made on
File within 35 days after Council makes its decision.
356.(6)
an application under section 356.(1)(b).
Instructions for filing a Municipal Act, 2001 application/appeal
with the Assessment Review Board
Part 1: Property Information
Please refer to your municipal property tax bill or property assessment notice when completing this section.
Roll Number:
The roll number is a 19-digit number assigned to each property. Please ensure that this number is
accurately recorded on each page of the application/appeal form.
Street Address and
Property Description:
Enter the municipal address of the property for which you are filing a Municipal Act application/appeal.
Municipality:
Note the city, town or village in which the property is located.
Preferred Language:
Check the appropriate box indicating your language preference for receiving ARB services, including
hearings, notices and other public information materials.
ARB-M1 – June 2021
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Tribunals Ontario
Assessment Review Board, 15 Grosvenor Street, Ground Floor, Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
MUNICIPAL ACT APPLICATION/APPEAL – APPORTIONMENT
Form and Instructions for filing a Municipal Act, 2001 application/appeal with the
Assessment Review Board and information on how to prepare for your hearing event.
Please note: This form is for Municipal Act applications/appeals – Apportionment only. Do not use this form to file assessment
complaints (sections 33, 34 or 40 of the Assessment Act). Do not use this form for any other applications, appeals and/or complaints
under the Municipal Act, 2001. Different forms are available to file the other applications, appeals and complaints. Issues of tax
exemption can only be addressed by the Superior Court of Justice.
Before Filing: Please contact the municipality where the property is located for information regarding the tax account and the
application/appeal process. The ARB can only accept applications under section 356.(1)(b) where the municipality has passed a by-
law that gives the ARB the same authority as municipal council to decide on Municipal Act applications. Before filing with the ARB,
please ensure that the municipality has passed such a by-law.
Required Filing Fee: $25.00 for each appeal. Your application/appeal will not be accepted without the required filing fee.
Filing Deadline: Filing deadlines are established by legislation and cannot be waived by the ARB. Filing deadlines depend on the
type of application or appeal you are making.
Important: Please attach to your appeal a copy of the supporting document requested in Part 2 of the appeal form. The ARB
cannot determine if your appeal has been filed on time without the supporting document.
Accessibility: We are committed to providing services as set out in the Accessibility for Ontarians with Disabilities Act, 2005. If you
have any accessibility needs, please contact the Board as soon as possible.
These descriptions are summarized – please refer to the Municipal Act, 2001.
SECTION NUMBER AND APPLICATION/APPEAL REASON
FILING DEADLINE
To apportion taxes where land is assessed in a block.
356.(1)(b)
No deadline.
Filing for multiple taxation years is considered one
application with one filing fee.
Appeal a decision that the municipal council made on
File within 35 days after Council makes its decision.
356.(6)
an application under section 356.(1)(b).
Instructions for filing a Municipal Act, 2001 application/appeal
with the Assessment Review Board
Part 1: Property Information
Please refer to your municipal property tax bill or property assessment notice when completing this section.
Roll Number:
The roll number is a 19-digit number assigned to each property. Please ensure that this number is
accurately recorded on each page of the application/appeal form.
Street Address and
Property Description:
Enter the municipal address of the property for which you are filing a Municipal Act application/appeal.
Municipality:
Note the city, town or village in which the property is located.
Preferred Language:
Check the appropriate box indicating your language preference for receiving ARB services, including
hearings, notices and other public information materials.
ARB-M1 – June 2021
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Part 2: Application/Appeal Information
Application/Appeal
Reason:
Check the appropriate box to indicate the reason for your application/appeal. Check only one box.
Continue moving to the right along the same row to complete the application/appeal. Application can be
made under 356.(1)(b) for multiple taxation years.
The ARB can only accept applications under section 356.(1)(b) where the municipality has passed a by-law
that gives the ARB the same authority as municipal council to decide on Municipal Act applications. Before
filing with the ARB, please ensure that the municipality has passed such a by-law.
Taxation Year:
Write in the taxation year(s) that are the subject of your application(s)/appeal.
Supporting Documents: Supporting documents are required by the Assessment Review Board to determine if your Municipal Act
appeal has been filed within legislated deadlines. Check the appropriate box to indicate you have attached
a copy of the supporting document to the appeal form.
If you do not have your supporting document, do not wait to file the appeal. Filing deadlines are
established by legislation and cannot be waived. If you do not submit the required document with your
appeal, the ARB will send you an Acknowledgement Letter requesting a copy of the required document.
Filing Deadline:
This is the last day a Municipal Act application/appeal can be filed with the Assessment Review Board.
Filing deadlines are established by legislation and cannot be waived. Filing deadlines are not the
same for all section numbers. It is important that you file your Municipal Act appeal by the deadline
indicated for the section number. It will not be accepted after the deadline has passed.
MPAC’s Statement of
Relative Value:
Check the appropriate box to indicate if you have received a Statement of Relative Value produced by the
Municipal Property Assessment Corporation (MPAC). If you have received the Statement of Relative Value,
you must enclose a copy of the statement with your application/appeal form.
If you do not have a Statement of Relative Value, please record the name, mailing address and roll number
for each of the current owners. The ARB requires this information as the legislation requires that the Board
send Notices of Hearing to all parties.
Additional Pages:
If you require more room, please attach additional page(s) and check the box on the bottom line to
indicate you have attached additional page(s).
Part 3: Applicant/Appellant Information
Representative:
Check the appropriate box to indicate if you have a representative to act on your behalf with regard to this
application/appeal. If you have a representative, please complete Parts 3 and 4 of the form.
Owner:
Check the appropriate box to indicate if you are the owner of the property.
Contact Information:
Provide your contact information including name, address and telephone number(s).
You must notify the Assessment Review Board in writing of any change of address or telephone number.
Personal information requested on this form is collected under the various sections of the Municipal Act, 2001. All of the
information related to the appeal including your Name and Contact information will be shared with the public and used
for the purposes of the ARB business and the resolution of the appeals. Information about the ARB can be found at
www.tribunalsontario.ca/arb/
Part 4: Representative Authorization
If you have chosen someone to act on your behalf, please provide their name, address, telephone number, fax number and e-mail
address. You will need to sign this section and provide your representative with a copy of the form. If you provided a letter or another
form of written authorization for your representative, please make sure the representative checked the box in this section confirming he
or she received your written authorization.
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Part 5: How to File an Application/Appeal
You can file your application/appeal in a number of ways. Please choose only ONE of the following filing options:
Mail it to:
Assessment Review Board, 15 Grosvenor Street, Ground Floor, Toronto, Ontario M7A 2G6
Email it to:
arb.registrar@ontario.ca
(Do NOT include credit card information)
Please file only ONCE. If you are unsure that your filing attempt was successful and resubmit, please mark any other submissions
COPY to avoid duplicate charges.
You will receive an Acknowledgement Letter by mail once your application/appeal has been received by the ARB followed by a Notice
of Hearing once your hearing has been scheduled.
Please note: Once you have filed your Municipal Act application/appeal, any additional correspondence with the ARB should be
copied to all parties.
Part 6: Required Filing Fee
If you are mailing your Municipal Act application/appeal, fill in the amount of the total fee submitted in the space provided.
To pay by certified cheque or money order, you must send your appeal first by email and you will then receive an
acknowledgement of the fee amount you must pay. Certified Cheques and money orders must be made payable to the
Minister of Finance. Write the roll number on the front of the cheque or money order Please do not mail cash. Please
note that if a financial institution returns your cheque, an administration fee of $35 will apply.
If you are emailing your Municipal Act application/appeal, the Board will be in touch to set up payment. Please do not
send full credit card information requested by email as the Board will not accept.
The filing fee is non-refundable. You will receive an Acknowledgement Letter in the mail once your application/appeal has been
received, followed by a Notice of Hearing when your hearing has been scheduled. The information you fill in under Required Filing
Fee is confidential. It will only be used to process your application/appeal and will not be placed on file.
How to Prepare for Your Hearing Event
1.
Gather the information you require to support your case, including:
your initial application to the municipal council and any decision of the municipal council (if you are appealing a decision of
municipal council);
your property tax bill;
any factual information, including documents that you require to support your case.
2.
Contact the municipality to discuss your case.
3.
Consider how you will present your case to the Board.
Decide which documents you will provide to the Board at the hearing.
Bring photocopies to the hearing of any documents you would like the Board to consider in support of your case. We
suggest three copies of each document: one for the Board, one for the municipality, and one for you.
Decide whether you will require any witnesses other than yourself to give evidence at the hearing.
Contact your witnesses once you receive the Notice of Hearing to inform them of the hearing date, time and location.
If necessary, you can obtain a Summons to Witness from the Board’s Registrar.
Consider whether there is any need for parties to exchange documents prior to the hearing.
Request from the municipality copies of any documents they will be relying on to support their position.
Prior to the hearing, consider providing the municipality with copies of the documents that you will be relying on at the
hearing.
At this point, please remove the instructions (pages 1, 2 & 3) from the following application/appeal form
and keep the information on how prepare for your hearing event.
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Application/appeal #
MUNICIPAL ACT APPLICATION/APPEAL – APPORTIONMENT
Tribunals Ontario
Receipt #
Assessment Review Board, 15 Grosvenor Street, Ground Floor,
Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
Date Stamp
Please note: This form is for Municipal Act applications/appeals – Apportionments only. Do not use this
form to file assessment appeals (sections 33, 34 or 40 of the Assessment Act). Do not use this form for any
other applications, appeals and/or complaints under the Municipal Act, 2001. Different forms are available
to file the other applications, appeals and complaints. Issues of tax exemption can only be addressed by the
Superior Court of Justice.
Before Filing: Please contact the municipality where the property is located for information
regarding the tax account and the application/appeal process. The ARB can only accept applications
under section 356.(1)(b) where the municipality has passed a by-law that gives the ARB the same
authority as municipal council to decide on Municipal Act applications/appeals. Before filing with the
For office use only
ARB, please ensure that the municipality has passed such a by-law.
Required Filing Fee: $25.00 for each roll appeal. Your application/appeal will not be accepted without the required filing fee.
Filing Deadline: Filing deadlines are established by legislation and cannot be waived by the ARB. Filing deadlines depend on the type
of application or appeal you are making. Please see Part 2 for the filing deadline.
Important: Please attach to this appeal form a copy of the supporting document requested in Part 2. The ARB cannot determine if
your appeal has been filed on time without the supporting document.
Accessibility: We are committed to providing services as set out in the Accessibility for Ontarians with Disabilities Act, 2005. If you
have any accessibility needs, please contact the Board as soon as possible.
Part 1: Property Information (Please print clearly)
Roll number:
*PLEASE copy this roll number in the space provided at the top of every page of this form*
Street address: ____________________________________________________________________________________________
Municipality: ______________________________________________________________________________________________
Please choose preferred language:
English
French
Part 2: Application/Appeal Information
These descriptions are summarized – please refer to the Municipal Act, 2001.
PLEASE CHECK ONLY ONE REASON FOR
TAX YEAR(S)
SUPPORTING DOCUMENT(S) YOU
FILING
YOUR APPLICATION/APPEAL
YOU ARE
MUST ATTACH TO THIS
DEADLINE
APPEALING
APPLICATION/APPEAL FORM
Application: section 356.(1)(b)
_____________
To apportion taxes where land is assessed
_____________
None
No deadline
in a block.
_____________
Filing for multiple taxation years is considered
one application with one filing fee.
_____________
The municipality has passed a by-law
_____________
delegating these applications to the ARB.
If not, apply to the municipality instead.
OR
Appeal: section 356.(6)
Attach a copy of the decision
File within 35 days after council makes
you received from the
its decision.
Appeal a decision that the municipal council
_____________
municipality.
made about your application under section
356.(1)(b).
I have attached a copy.
AND (Continue to next page to complete the Application/Appeal Information section.)
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Roll Number:
Part 2: Application/Appeal Information - Continued
Complete this section for applications under section 356.(1)(b) and appeals under section 356.(6).
I have received MPAC’s Statement of Relative Value (check the correct answer below).
Yes
If yes, you must enclose a copy of the statement with this application/appeal.
No
If no, you must include the names, mailing addresses and roll numbers of the new parcel owners (current owners).
Owner’s Name
Owner’s Mailing Address
New Parcel Roll Number
If you require more room, please attach additional page(s). If you have attached additional pages, please check here.
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