Form ARB-M4 "Municipal Act Complaint - Vacant Unit Rebate" - 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 COMPLAINT – VACANT UNIT REBATE
Form and Instructions for filing a Municipal Act, 2001 complaint with the Assessment Review Board and information on
how to prepare for your hearing event.
Please note: This form is for Municipal Act complaints – Vacant Unit Rebate 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
complaint process. You cannot complain to the ARB unless you have made a Vacant Unit Rebate application to the municipality first.
Under section 364.(15), it is possible to file a complaint with the ARB when council fails to mail the determination by the legislated
deadline.
Required Filing Fee: $125.00 for each roll appeal. Your complaint 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 complaint you are making.
Important: Please attach to your complaint a copy of the supporting document requested in Part 2 of the complaint form. The ARB
cannot determine if your complaint 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 COMPLAINT REASON
FILING DEADLINE
364.(14)
Vacant Unit Rebate from the municipality is too low.
Complain within 120 days after the municipality mails the Notice of Rebate.
Municipality failed to mail its notice of determination
Complain if the municipality fails to mail the determination within 120 days of
364.(15)
about your Vacant Unit Rebate application.
receiving the application.
364.(24)
Dispute a notice from municipal council to repay
Complain within 90 days of receiving the municipal Notice of Rebate Recovery.
monies previously rebated.
Each taxation year is considered a separate complaint. A separate form must be submitted to the ARB for each taxation year.
Instructions for filing a Municipal Act, 2001 complaint
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 complaint form.
Street Address and
Property Description:
Enter the municipal address of the property for which you are filing a Municipal Act complaint.
Municipality:
Note the city, town or village in which the property is located.
Check the appropriate box indicating your language preference for receiving ARB services, including
Preferred Language:
hearings, notices and other public information materials.
ARB-M4 – 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 COMPLAINT – VACANT UNIT REBATE
Form and Instructions for filing a Municipal Act, 2001 complaint with the Assessment Review Board and information on
how to prepare for your hearing event.
Please note: This form is for Municipal Act complaints – Vacant Unit Rebate 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
complaint process. You cannot complain to the ARB unless you have made a Vacant Unit Rebate application to the municipality first.
Under section 364.(15), it is possible to file a complaint with the ARB when council fails to mail the determination by the legislated
deadline.
Required Filing Fee: $125.00 for each roll appeal. Your complaint 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 complaint you are making.
Important: Please attach to your complaint a copy of the supporting document requested in Part 2 of the complaint form. The ARB
cannot determine if your complaint 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 COMPLAINT REASON
FILING DEADLINE
364.(14)
Vacant Unit Rebate from the municipality is too low.
Complain within 120 days after the municipality mails the Notice of Rebate.
Municipality failed to mail its notice of determination
Complain if the municipality fails to mail the determination within 120 days of
364.(15)
about your Vacant Unit Rebate application.
receiving the application.
364.(24)
Dispute a notice from municipal council to repay
Complain within 90 days of receiving the municipal Notice of Rebate Recovery.
monies previously rebated.
Each taxation year is considered a separate complaint. A separate form must be submitted to the ARB for each taxation year.
Instructions for filing a Municipal Act, 2001 complaint
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 complaint form.
Street Address and
Property Description:
Enter the municipal address of the property for which you are filing a Municipal Act complaint.
Municipality:
Note the city, town or village in which the property is located.
Check the appropriate box indicating your language preference for receiving ARB services, including
Preferred Language:
hearings, notices and other public information materials.
ARB-M4 – June 2021
Page 1 of 3
Part 2: Complaint Information
Complaint Reason:
Check the appropriate box to indicate the reason for your complaint. Check only one box.
Continue moving to the right along the same row to complete the complaint.
Taxation Year:
Write in the taxation year that is the subject of your complaint.
Supporting Documents: Supporting documents are required by the Assessment Review Board to determine if your Municipal Act
complaint has been filed within legislated deadlines. Check the appropriate box to indicate you have
attached a copy of the supporting document to the complaint form.
If you do not have a copy of your supporting document, do not wait to file the complaint. Filing deadlines
are established by legislation and cannot be waived. If you do not submit the required document with
your complaint, 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 complaint 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 complaint by the deadline indicated for the
section number. It will not be accepted after the deadline has passed.
Part 3: Complainant Information
Representative:
Check the appropriate box to indicate if you have a representative to act on your behalf with regard to this
complaint. 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 a Complaint
You can file your complaint 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 complaint 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 complaint, any additional correspondence with the ARB should be copied to all
parties as well.
ARB-M4 – June 2021
Page 2 of 3
Part 6: Required Filing Fee
If you are mailing your Municipal Act complaint, 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 this Municipal Act complaint, 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 complaint 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 complaint and will
not be placed on file.
For further information visit us online at www.tribunalsontario.ca/arb/.
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 complaint form
and keep the information on how to prepare for your hearing event
ARB-M4 – June 2021
Page 3 of 3
MUNICIPAL ACT COMPLAINT – VACANT UNIT REBATE
Complaint #
Tribunals Ontario
Assessment Review Board, 15 Grosvenor Street, Ground Floor,
Receipt #
Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
Date Stamp
Please note: This form is for Municipal Act complaints – Vacant Unit Rebate 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 complaint process. You cannot complain to the Assessment Review Board
(ARB) unless you have made a Vacant Unit Rebate application to the municipality first. Under section
364.(15), it is possible to file a complaint with the ARB when council fails to mail the determination by
the legislated deadline.
For office use only
Required Filing Fee: $125.00 for each appeal. Your complaint 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
complaint you are making. Please see Part 2 for the filing deadline.
Important: Please attach to your complaint a copy of the supporting document requested in Part 2. The ARB cannot determine if your
complaint 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.
Each taxation year is considered a separate complaint. A separate form must be submitted to the ARB for each taxation year.
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: Complaint Information
These descriptions are summarized – please refer to the Municipal Act, 2001.
TAX YEAR
SUPPORTING
PLEASE CHECK ONLY ONE REASON FOR
FILING
DOCUMENT(S) YOU MUST
YOU ARE
YOUR COMPLAINT
DEADLINE
ATTACH TO THIS
APPEALING
COMPLAINT FORM
Attach a copy of the Notice of
Complain within 120 days after the
Complaint: section 364.(14)
Rebate you received from the
municipality mails the Notice of
____________
municipality.
Rebate.
Vacant Unit Rebate from the municipality is too low.
I have attached a copy.
OR
Attach a copy of the
Complain if the municipality fails to
Complaint: section 364.(15)
_____________
application for Vacant Unit
mail the determination within 120
Rebate you made to the
days of receiving the application.
Municipality failed to mail its notice of determination
municipality.
about your Vacant Unit Rebate application.
I have attached a copy.
OR
Attach a copy of the Notice of
Complain within 90 days of receiving
Complaint: section 364.(24)
Rebate Recovery you
the municipal Notice of Rebate
_____________
received from the
Recovery.
Dispute a notice from municipal council to repay
municipality.
monies previously rebated.
I have attached a copy.
ARB-M4 – June 2021
Page 4 of 3
Roll Number:
Part 3: Complainant 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: _____________________________________________
Complainant 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: ____________________________
Complainant 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-M4 – June 2021
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