Form ARB-M3 "Municipal Act Application/Appeal - Sickness or Poverty" - 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 – SICKNESS OR POVERTY
Form and Instruction 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 – Sickness or Poverty 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 357.(1)(d.1) 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. Under section 357.(8)* it is possible to file an appeal with the ARB when
council fails to make a decision about your application by the legislated deadline.
Required Filing Fee:
No fee required.
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
357.(1)(d.1)
Unable to pay taxes due to sickness or extreme poverty.
File by February 28 of the year after the year for which the application is
being made.
Appeal a decision that the municipal council made on
File within 35 days after council makes its decision.
357.(7)*
your application under section 357.(1)(d.1).
File by October 21 of the year after the year for which the application was
Municipality failed to make its decision on your application
made, if council fails to make its decision by September 30 of the year
357.(8)*
under section 357.(1)(d.1).
after the year for which the application was made.
*The asterisk is used for ARB purposes only. Each taxation year is considered a separate application/appeal. A separate form must be submitted to the
ARB for each taxation year.
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 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-M3 – June 2021
Page 1 of 3
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 – SICKNESS OR POVERTY
Form and Instruction 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 – Sickness or Poverty 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 357.(1)(d.1) 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. Under section 357.(8)* it is possible to file an appeal with the ARB when
council fails to make a decision about your application by the legislated deadline.
Required Filing Fee:
No fee required.
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
357.(1)(d.1)
Unable to pay taxes due to sickness or extreme poverty.
File by February 28 of the year after the year for which the application is
being made.
Appeal a decision that the municipal council made on
File within 35 days after council makes its decision.
357.(7)*
your application under section 357.(1)(d.1).
File by October 21 of the year after the year for which the application was
Municipality failed to make its decision on your application
made, if council fails to make its decision by September 30 of the year
357.(8)*
under section 357.(1)(d.1).
after the year for which the application was made.
*The asterisk is used for ARB purposes only. Each taxation year is considered a separate application/appeal. A separate form must be submitted to the
ARB for each taxation year.
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 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-M3 – June 2021
Page 1 of 3
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.
Taxation Year:
Write in the taxation year that is the subject of your application/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 a copy of 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 application/appeal by the
deadline indicated for the section number. It will not be accepted after the deadline has passed.
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.
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
Please file only ONCE. If you are unsure that your filing attempt was successful and resubmit, please mark any other
submissions COPY. 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.
Municipal Act applications/appeals filed for reason of sickness or extreme poverty are not displayed on the Board’s web services
(E-status and E-calendar).
Please note: Once you have filed your Municipal Act application/appeal, any additional correspondence with the ARB should be
copied to all parties as well.
June 2021
ARB-M3
Page 2 of 3
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.
ARB-M3 June 2021
Page 3 of 3
Application/appeal #
MUNICIPAL ACT APPLICATION/ APPEAL – SICKNESS OR POVERTY
Receipt # NO FEE REQUIRED
Tribunals Ontario
Date Stamp
Assessment Review Board, 15 Grosvenor Street, Ground Floor,
Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
Please note: This form is for Municipal Act applications/appeals – Sickness or Poverty 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
For office use only
regarding the tax account and the application/appeal process. The Assessment Review Board
(ARB) can only accept applications under section 357.(1)(d.1) 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. Under section 357.(8)*, it is possible to file an appeal with the ARB when council fails to
make a decision about your application by the legislated deadline.
Required Filing Fee:
No fee required.
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
* The asterisk is used for ARB purposes only. Each taxation year is considered a separate application/appeal. A separate form must be submitted to the
ARB for each taxation year.
These descriptions are summarized – please refer to the Municipal Act, 2001.
TAX YEAR
SUPPORTING DOCUMENT(S)
PLEASE CHECK ONLY ONE REASON FOR YOUR
FILING
YOU ARE
YOU MUST ATTACH TO THIS
APPLICATION OR APPEAL
DEADLINE
APPEALING
APPLICATION/APPEAL FORM
Application: section 357.(1) (d.1)
Unable to pay taxes due to sickness or extreme
None
File by February 28 of the year
poverty.
_____________
after the year for which the
The municipality has passed a by-law
application is being made.
delegating these applications to the ARB.
If not, apply to the municipality instead.
OR
Attach a copy of the decision
Appeal: section 357.(7)*
you received from the
File within 35 days after council
_____________
municipality.
makes its decision.
Appeal a decision that the municipal council made on
I have attached a copy.
your application under section 357.(1)(d.1).
OR
File by October 21 of the year after
Appeal: section 357.(8)*
Attach a copy of the application
the year for which the application
_____________
you made to the municipality.
was made, if council fails to make
Municipality failed to make its decision on your
its decision by September 30 of
application under section 357.(1)(d.1).
the year after the year for which
I have attached a copy.
the application was made.
ARB-M3 – June 2021
Page 1 of 3
Roll Number:
Part 3: Applicant/Appellant Information
Do you have a representative?
Yes
No
If yes, complete Parts 3 & 4.
Are you the owner of the property?
Yes
No
Last name: ______________________________________First name:__________________________________________________
Company name (if applicable):_________________________________________________________________________________
Mailing address: _____________________________________________________________________________________________
Street address
Apt/Suite/Unit#
City
_____________________________________________________________________________________________
Province
Country (if not Canada)
Postal Code
Business/other telephone #:________________________Home telephone #: __________________________________________
Fax #:__________________________________________ E-mail address: _____________________________________________
Applicant/Appellant signature:_________________________________________________________________________________
Please note: 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
I hereby authorize the named company and/or individual(s) to represent me:
Company name: ____________________________________________________________________________________________
Last name: ______________________________________First name: _________________________________________________
Mailing address: ____________________________________________________________________________________________
Street address
Apt/Suite/Unit#
City
____________________________________________________________________________________________
Province
Country (if not Canada)
Postal Code
Telephone #: ____________________________________ Fax #: _____________________________________________________
E-mail address: _____________________________________________________________________________________________
Applicant/Appellant signature: _________________________________________________________________________________
Representatives who are NOT legal counsel must confirm that they have written authorization by checking the box below.
I certify that I have written authorization from the complainant to act as a representative with respect to this complaint on his or her
behalf and I understand that I may be asked to produce this authorization at any time.
Note: Anyone in Ontario providing legal services requires a licence, unless the group or individual is not captured by the Law
Society Act or is exempt by a Law Society by-law. By-law 4 exempts persons who are not in the business of providing legal
services and occasionally provide assistance to a friend or relative for no fee. For information on licensing please refer to the
Law Society of Ontario’s website www.lso.ca or call 416-947-3315 or 1-800-668-7380.
ARB-M3 – June 2021
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