Form ARB-M7 "Municipal Act Application - by Treasurer" - 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 – BY TREASURER
Form and Instructions for filing a Municipal Act, 2001 application with the Assessment Review Board.
Please note: This form is for Municipal Act applications - by Treasurer 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: The Assessment Review Board (ARB) can only accept applications under sections 337, 357.(4) and 359.(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.
Required Filing Fee: $25.00 for each appeal. The application 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 being made.
Important: Please attach to this application a copy of the supporting document requested in Part 2 of the application form.
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 REASON
FILING DEADLINE
To increase taxes under Part IX Limitation on Taxes for
Apply by December 31 of the year after the year for which the application
337
Certain Property Classes: undercharge in calculating taxes by
is being made.
reason of a gross or manifest error.
To decrease taxes under Part X Tax Collection: to cancel,
Apply by April 30 of the year after the year for which the application is
reduce, refund taxes under 357(1)(f) or (g) only:
being made, if no application is made by a person by February 28 of the
(f) gross or manifest error that is clerical or factual
357.(4)
year after the year for which the application is being made.
(g) repairs or renovations, could not be used for its normal use
for at least 3 months.
To increase taxes under Part X Tax Collection: undercharge
Apply by December 31 of the year after the year for which the application
359.(1)
in calculating taxes by reason of a gross or manifest error.
is being made.
Each taxation year is considered a separate application. A separate form must be submitted to the ARB for each taxation year.
Instructions for filing a Municipal Act, 2001 application
with the Assessment Review Board
Part 1: Property Information
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 form.
Street Address and
Property Description:
Enter the municipal address of the property for which you are filing a Municipal Act application.
Municipality:
Note the city, town or village in which the property is located.
Preferred Language:
Check the appropriate box indicating the language preference for receiving ARB services, including
hearings, notices and other public information materials.
ARB M7 – 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 – BY TREASURER
Form and Instructions for filing a Municipal Act, 2001 application with the Assessment Review Board.
Please note: This form is for Municipal Act applications - by Treasurer 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: The Assessment Review Board (ARB) can only accept applications under sections 337, 357.(4) and 359.(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.
Required Filing Fee: $25.00 for each appeal. The application 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 being made.
Important: Please attach to this application a copy of the supporting document requested in Part 2 of the application form.
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 REASON
FILING DEADLINE
To increase taxes under Part IX Limitation on Taxes for
Apply by December 31 of the year after the year for which the application
337
Certain Property Classes: undercharge in calculating taxes by
is being made.
reason of a gross or manifest error.
To decrease taxes under Part X Tax Collection: to cancel,
Apply by April 30 of the year after the year for which the application is
reduce, refund taxes under 357(1)(f) or (g) only:
being made, if no application is made by a person by February 28 of the
(f) gross or manifest error that is clerical or factual
357.(4)
year after the year for which the application is being made.
(g) repairs or renovations, could not be used for its normal use
for at least 3 months.
To increase taxes under Part X Tax Collection: undercharge
Apply by December 31 of the year after the year for which the application
359.(1)
in calculating taxes by reason of a gross or manifest error.
is being made.
Each taxation year is considered a separate application. A separate form must be submitted to the ARB for each taxation year.
Instructions for filing a Municipal Act, 2001 application
with the Assessment Review Board
Part 1: Property Information
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 form.
Street Address and
Property Description:
Enter the municipal address of the property for which you are filing a Municipal Act application.
Municipality:
Note the city, town or village in which the property is located.
Preferred Language:
Check the appropriate box indicating the language preference for receiving ARB services, including
hearings, notices and other public information materials.
ARB M7 – June 2021
Page 1 of 3
Part 2: Application Information
Application Reason:
Check the appropriate box to indicate the reason for the application. Check only one box.
Continue moving to the right along the same row to complete the application.
Taxation Year:
Write in the taxation year that is the subject of the application.
Supporting Documents: Supporting documents are required by the Assessment Review Board to process Municipal Act applications.
To avoid delays in processing applications, please attach to this application a copy of the document
requested.
If you are filing a Municipal Act application under section 357.(4) please provide any notice/communication
sent to any persons regarding the municipality’s proposed cancellation, reduction or refund.
* IMPORTANT: the Board no longer accepts 357.(4) applications filed in a list format. A completed
application form must be filed for each roll number and taxation year.
Filing Deadline:
This is the last day a Municipal Act application 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 the Municipal Act application by the deadline indicated for the
section number. It will not be accepted after the deadline has passed.
Part 3: Municipal Contact Information
Check the appropriate box to indicate if there is a representative to act on the municipality’s behalf with
Representative:
regard to this application. If there is a representative, please complete Parts 3 and 4 of the form.
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 the municipality’s behalf, please provide their name, address, telephone number, fax number
and e-mail address. You will need to sign this section and provide the representative with a copy of the form. If you provided a letter or
another form of written authorization for the 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
You can file the application 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 the application has been received by the ARB, followed by a Notice of
Hearing once the hearing has been scheduled.
Please note: Once you have filed this Municipal Act application, any additional correspondence with the ARB should be copied to all
parties.
ARB M7 – June 2021
Page 2 of 3
Part 6: Required Filing Fee
Please Note: If you are filing a Municipal Act application under section 357.(4) the Board no longer accepts these
types of applications filed in a list format. A completed application form must be filed for each roll number and
taxation year accompanied by the required filing fee of $25.00 per application.
If you are mailing this Municipal Act application 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 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 the application has been received,
followed by a Notice of Hearing when the hearing has been scheduled.
The information you fill in under Required Filing Fee is confidential. It will only be used to process the application and will
not be placed on file.
For further information please visit us online at www.tribunalsontario.ca/arb/.
At this point, please remove the instructions (pages 1, 2 & 3) from the following application form.
ARB M7 – June 2021
Page 3 of 3
MUNICIPAL ACT APPLICATION – BY TREASURER
Application #
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 - by Treasurer 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: The Assessment Review Board (ARB) can only accept applications under sections
337, 357.(4) and 359.(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.
For office use only
Required Filing Fee: $25.00 for each appeal. The application 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 being made. Please see Part 2 for the filing deadline.
Important: Please attach to this application a copy of the supporting document requested in Part 2.
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 application. 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: Application Information
These descriptions are summarized – please refer to the Municipal Act, 2001.
PLEASE CHECK ONLY ONE
TAX YEAR
SUPPORTING DOCUMENT(S) YOU MUST
FILING DEADLINE
REASON FOR THE APPLICATION
ATTACH TO THIS APPLICATION FORM
Application: section 337
None
Apply by December 31 of the year after
To increase taxes under Part IX
_________
the year for which the application is
Limitation on Taxes for Certain
being made.
Property Classes: undercharge in
calculating taxes by reason of a
gross or manifest error.
OR
ARB M7 – June 2021
Page 1 of 4
Continue to next page to complete the Application Information section
Roll Number:
Part 2: Application Information - Continued
PLEASE CHECK ONLY ONE
TAX YEAR
SUPPORTING DOCUMENT(S) YOU MUST
FILING DEADLINE
REASON FOR THE APPLICATION
ATTACH TO THIS APPLICATION FORM
Specify proposed decision. Check one only:
Application: section 357.(4)
Cancel
Reduce
Refund
Apply by April 30 of the year after the
To decrease taxes under Part X Tax
year for which the application is being
Collection: to cancel, reduce, refund
Specify amount of proposed cancellation,
made, if no application is made by a
taxes under 357(1)(f) or (g) only:
_________
reduction or refund:
person by February 28 of the year after
the year for which the application is
357(1)(f) gross or manifest
being made.
$
error that is clerical or factual
OR
I have attached any notice/communication
sent to any person regarding this proposed
357(1)(g) repairs or
cancellation, reduction or refund.
renovations, could not be used
for its normal use for at least 3
months
OR
Application: section 359.(1)
Apply by December 31 of the year after
_________
None
the year for which the application is
To increase taxes under Part X Tax
being made.
Collection: undercharge in
calculating taxes by reason of a
gross or manifest error.
Part 3: Municipal Contact Information
Do you have a representative?
Yes
No
If yes, complete Parts 3 & 4.
Municipality: ________________________________________________________________________________________________
Last name: ______________________________________First name:__________________________________________________
Professional title: ____________________________________________________________________________________________
Mailing address: _____________________________________________________________________________________________
Street Address
City
_____________________________________________________________________________________________
Province
Country (if not Canada)
Postal Code
Telephone #:_____________________________________ Fax #:______________________________________________________
E-mail address:______________________________________________________________________________________________
Applicant 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/
ARB M7 – June 2021
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