Form ARB-COTA2 "City of Toronto Act Complaint - Comparables" - 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
CITY OF TORONTO ACT COMPLAINT - COMPARABLES
Form and Instructions for filing a City of Toronto Act, 2006 complaint with the
Assessment Review Board and information on how to prepare for your hearing event.
Please note: This form is for City of Toronto Act, 2006 complaints – Comparables 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 City of Toronto Act, 2006 or 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 City for information regarding the tax account and the complaint process.
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.
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 City of Toronto Act, 2006.
SECTION NUMBER AND COMPLAINT REASON
FILING DEADLINE
294
Dispute comparable properties or dispute no
Complain within 90 days of the mailing of the municipal notice of determination.
comparable properties.
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 City of Toronto Act, 2006 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 address of the property for which you are filing a City of Toronto Act, 2006 complaint.
Preferred Language:
Check the appropriate box indicating your language preference for receiving ARB services, including hearings,
notices and other public information materials.
ARB-COTA2 – 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
CITY OF TORONTO ACT COMPLAINT - COMPARABLES
Form and Instructions for filing a City of Toronto Act, 2006 complaint with the
Assessment Review Board and information on how to prepare for your hearing event.
Please note: This form is for City of Toronto Act, 2006 complaints – Comparables 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 City of Toronto Act, 2006 or 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 City for information regarding the tax account and the complaint process.
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.
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 City of Toronto Act, 2006.
SECTION NUMBER AND COMPLAINT REASON
FILING DEADLINE
294
Dispute comparable properties or dispute no
Complain within 90 days of the mailing of the municipal notice of determination.
comparable properties.
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 City of Toronto Act, 2006 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 address of the property for which you are filing a City of Toronto Act, 2006 complaint.
Preferred Language:
Check the appropriate box indicating your language preference for receiving ARB services, including hearings,
notices and other public information materials.
ARB-COTA2 – June 2021
Page 1 of 3
Part 2: Complaint Information
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 City of Toronto
Act, 2006 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 City of Toronto Act, 2006 complaint can be filed with the Assessment Review Board.
Filing deadlines are established by legislation and cannot be waived. It is important that you file your
City of Toronto Act, 2006 complaint by the deadline indicated for the section number. It will not be accepted
after the deadline has passed.
Complaint Reason:
Check the appropriate box to indicate the reason for your complaint. Check only Box 1 or Box 2.
Box 1:
If you have checked Box 1 as your complaint reason please print in the space provided the comparable
properties as shown on the list sent to you by the municipality. Then place an ‘X‘ in the box on the right side
beside the properties that you are disputing. You can check all the properties or as few as one of the
properties depending upon the nature of your complaint. Then complete Box 3 by listing the properties you
request to be used as comparables, to a maximum of six.
Box 2:
If you have checked Box 2 as your complaint reason then complete Box 3 by listing the properties you
request to be used as comparables, to a maximum of six.
Box 3:
You cannot complete only Box 3. You must complete Box 1 or Box 2, then complete Box 3.
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: 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).
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 in accordance under the various sections of the City of Toronto
Act, 2006. 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.
ARB-COTA2 – June 2021
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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 City of Toronto Act, 2006 complaint, any additional correspondence with the ARB should be
copied to all parties.
Part 6: Required Filing Fee
If you are mailing your City of Toronto Act, 2006 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 City of Toronto Act, 2006 application, 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 comparables;
support your case against the comparables determined by MPAC (if applicable);
support your case against the comparables determined by the municipality (if applicable).
2.
Contact MPAC to discuss the list of properties sent to you from the municipality.
3.
If the municipality has determined comparables, contact them to discuss you case.
4.
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 MPAC and the municipality copies of any documents they will be relying on to support their position.
Prior to the hearing, consider providing MPAC and the municipality with copies of the documents 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-COTA2 – June 2021
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Complaint #
CITY OF TORONTO ACT COMPLAINT – COMPARABLES
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 City of Toronto Act, 2006 complaints – Comparables 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 City of Toronto Act, 2006
or 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 City for information regarding the tax account and the complaint
process.
Required Filing Fee: $125.00 for each appeal. Your complaint will not be accepted without the
For office use only
required filing fee.
Filing Deadline: Filing deadlines are established by legislation and cannot be waived by the Assessment Review Board (ARB). Please
see Part 2 for the filing deadline.
Important: Please attach to this 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: _____________________________________________________________________________________________
City of Toronto
Municipality:
Please choose preferred language:
English
French
Part 2: Complaint Information
These descriptions are summarized – please refer to the City of Toronto Act, 2006.
SECTION
TAX YEAR
SUPPORTING DOCUMENT(S) YOU MUST
FILING DEADLINE
NUMBER
YOU ARE
ATTACH TO THIS COMPLAINT FORM
APPEALING
Attach a copy of the notice of determination you
Complain within 90 days of the mailing of the
received from the municipality.
municipal notice of determination.
294
______________
I have attached a copy.
Continue to next page to complete the Complaint Information section.
ARB-COTA2 – June 2021
Page 1 of 4
Roll Number:
Part 2: Complaint Information - Continued
Please complete Box 1 or Box 2 for your complaint reason, then complete Box 3.
BOX 1
Complaint Reason:
I dispute the following
comparables on the list.
The following comparable properties are on the list provided by the Municipal Property Assessment Corporation to
the municipality.
Place an X in the box
next to the address.
Print the addresses of the comparable properties as shown on the list sent to you by the municipality.
1.
2.
3.
4.
5.
6.
OR
BOX 2
Complaint Reason:
The Municipal Property Assessment Corporation has determined that there are no comparable properties; I dispute that there are no comparable
properties.
AND
BOX 3
Complete this box when you have completed Box 1 or Box 2.
I request that the following properties be used as comparables. Print your alternative properties by address to a maximum of 6 properties.
1.
2.
3.
4.
5.
6.
If you require more room, please attach additional page(s). If you have attached additional pages, please check here.
ARB-COTA2 – June 2021
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