This Information Sheet Can Be Helpful to You If

Environment and Land Tribunals Ontario Assessment Review Board Information Sheet 5

Here’s what you need to know about preparing for your hearing

This Information Sheet can be helpful to you if:  You filed an appeal to the ARB and received an acknowledgment letter.  You would like information on how to prepare for your ARB hearing.  You would like information about the ARB hearing process.

If you have filed an ARB appeal, it is important that you prepare for your hearing. An ARB hearing is your chance to explain why you think your property assessment from the Municipal Property Assessment Corporation (MPAC) is wrong. This Information Sheet outlines what happens before your hearing, at your hearing and after your hearing. If you have not yet appealed to the Board, please see our Information Sheet “Here’s what you need to know about filing your assessment appeal with the ARB”.

BEFORE YOUR HEARING

1. The ARB will send you a letter of acknowledgement for your appeal. 2. When scheduled, you will receive a Notice of Hearing telling you the date, time and location of your hearing. 3. You should begin to prepare for your hearing by collecting evidence to show why you think your property assessment from MPAC is wrong.

Why do I need to bring evidence to my hearing?

The ARB’s decision on your appeal is based on evidence and the law. At the hearing, MPAC in most cases has the burden of proof to explain and defend their assessment of your property. However, you should plan to explain why you think your assessment is wrong. To support your case, you should bring evidence to your hearing.

What evidence should I bring to my hearing?

Listed here are some suggestions on the type of evidence you could bring to your hearing. You may also bring any other evidence that you think will best support your appeal.

Evidence about your property AND comparable properties could include:

 Assessed value  Previous *sales information  Location  Lot size and square footage  Number of stories  Building age and condition  Photographs  Amenities

ARB Information Sheet 5 Page 1 of 5 *Sales information should include property details (such as the ones listed above) and be as close to the valuation date as possible. For example, the valuation date for the tax years 2013-2016 is January 1, 2012. So your comparable properties’ sales information should be from as close to January 1, 2012 as possible.

The Board requires that any documents you plan to use as evidence be exchanged among parties AT LEAST 21 days before the hearing date. Also, make sure to bring two extra copies of all documents to the hearing.

Where can I find the evidence I need to bring to my hearing?

Below are some suggestions on where to look for your evidence.

 MPAC – call 1-866-296-6722 or go online to www.mpac.ca  Your municipal office (town hall or city hall)  Land registry offices  Local Realtor or Multiple Listing Service  Accredited Appraisal Service

What if I can’t make it to my hearing?

You should always be ready to attend your hearing, but if you or your representative cannot make it to the hearing, you must ask the Board for an adjournment (a delay). Your request should:

 Be sent to the Board, in writing, as soon as you know an adjournment is needed  Include the reasons for the adjournment  Include proof that the other parties involved (i.e. MPAC and the municipality) agree to the adjournment

The Board will let you know if your request is approved. You are still expected to be at your hearing unless the Board approves the adjournment. If you do not show up for your hearing, your appeal could be dismissed.

What if I change my mind and don’t want to appeal?

You can always withdraw your appeal before the hearing. A withdrawal form is available on the ARB website or by calling the Board. Fill out the form and send it to the Board by mail, fax or e-mail. There are no refunds of the filing fee.

How do I find out if the hearing venue is easily accessible?

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 our Accessibility Coordinator as soon as possible.

ARB Information Sheet 5 Page 2 of 5 AT YOUR HEARING

1. When you arrive at the hearing venue, you should sign the attendance sheet. 2. The hearing starts when the ARB Member gives his or her opening remarks. These remarks briefly describe the Board, the law that applies to your assessment and the process for the day’s hearing. 3. Appeals are called, usually in the order listed on the sign-in sheet.

Who will be at my hearing?

The people who participate in your hearing - also called parties – include you (or your representative), MPAC and the municipality. The municipality may choose not to participate in a hearing. An ARB Member presides over the hearing and makes the final decision. Hearings are normally open to the public and anyone may watch an ARB hearing.

Can I have an interpreter at my hearing?

Most ARB hearings are held in English. The ARB provides services in French on request, and can provide a sign language interpreter on request. If you would like to have someone at your hearing interpret for you in any other language, you may bring someone with you for that purpose.

What happens during my hearing?

Once your appeal is called, the hearing will usually follow the process outlined below:

1. MPAC will describe the property, explain how the assessment was made and present evidence. 2. You may question MPAC about their evidence. 3. You will have a chance to present your evidence and explain why you think the assessment is wrong. 4. MPAC may question you or any of your witnesses. 5. If the municipality is taking part in the hearing, its representative will also be given the opportunity to give evidence and question witnesses. 6. You will give your closing statement. As the property owner, you have the right to make the final closing statement. 7. The ARB Member may give an oral decision OR reserve the decision (meaning the Member will make the decision at a later date. In this case, an explanation of the decision called Written Reasons will be provided to you.) 8. If you own a farm, managed forest or conservation land properties and are seeking a special tax classification, the ARB Member will refer the appeal for a further hearing. Your appeal may be sent to the Agriculture Food Rural Affairs Appeals Tribunal (AFRAAT) if the property is a farm, or to the Ministry of Natural Resources and Forestry if the property is a managed forest or a conservation land.

For more information on hearings, please see the Board’s Rules of Practice.

ARB Information Sheet 5 Page 3 of 5 AFTER THE HEARING

1. A copy of the Board’s decision on your appeal will be sent to you in the mail (usually the decision is also announced orally at the hearing). 2. You may request Written Reasons, which is a detailed explanation of how your decision was made, by writing to the Board within 14 days of your hearing. You may also ask for Written Reasons at the end of your hearing. 3. You will have a limited amount of time to dispute the decision, and may do so only under very specific circumstances.

What can I do if I disagree with the Board’s decision?

You may, within 30 days of the release of Written Reasons, ask the ARB to review the decision. A review of an ARB decision is granted only under very specific circumstances. For the ARB to even consider a review, you must:

 Ask for Written Reasons within 14 days of your hearing date  Submit a non-refundable $125 filing fee by cheque or money order, made payable to the Minister of Finance  Submit an affidavit outlining the reasons for the request to review.

A decision of the Board may be appealed, within 30 days of its release, to the Superior Court of Justice (Divisional Court) only on a question of law. For more information on decision reviews and appeals, please read the ARB’s Rules of Practice and Procedure, available on the ARB website.

How will the decision from the ARB affect my property assessment and taxes?

Copies of the ARB decision are also sent to MPAC and to the municipality. MPAC will issue a revised notice of phase-in calculations. The municipality is responsible for any changes to your property taxes resulting from the ARB decision. Please contact your municipality with any questions about your property taxes.

How do I contact the ARB?

Please review the ARB’s website, www.elto.gov.on.ca, for more information about the ARB process. You can also contact the Board by:

Phone: (416) 212-6349 or toll free 1-866-448-2248 Fax: (416) 314-3717 or 1-800-849-2066 E-mail: [email protected] In person or by mail: 655 Bay street, 15th Floor, Toronto, ON M5G 1E5

ARB Information Sheet 5 Page 4 of 5 Useful terms

Affidavit: A legal document containing written evidence that you swear to be true. It must be sworn and/or affirmed by a Notary Public or Commissioner.

Adjournment: To postpone or delay a hearing for another date.

Comparable Properties: These are properties in your neighbourhood that could be similar to your property. Some areas to compare for similarities are the location, lot size, living area, age and the quality of the property.

Current Value: This is, generally, the amount a willing buyer would pay a willing seller for a property.

Disclosure Rule: The Board expects that any documents you plan to use as evidence be exchanged between the parties AT LEAST 21 days before the hearing date.

MPAC: The Municipal Property Assessment Corporation is the organization that assesses and classifies properties in Ontario. MPAC and the ARB are two separate organizations. Questions about your assessment should be directed to MPAC at 1-866-296-6722.

Parties: These are the people/organizations that are involved in your appeal. Usually, the parties include you (or your representative), MPAC and the municipality.

Written Reasons: These explain how the ARB Member made his or her decision on your appeal. Written Reasons are only prepared on request or when the ARB Member reserves the decision for a later date.

A full glossary of useful ARB terms is on the ARB website, www.elto.gov.on.ca.

Please Note

The information contained in this sheet is not intended as a substitute for legal or other advice, and in providing this information, the Assessment Review Board (ARB) assumes no responsibility for any errors or omissions and shall not be liable for any reliance placed on the information in this sheet. Additional information, including the ARB’s Rules of Practice and Procedure, is available at www.elto.gov.on.ca, or by calling (416) 212-6349 or toll free 1-866-448-2248.

The Environment and Land Tribunals Ontario (ELTO) includes the Assessment Review Board, Board of Negotiation, Conservation Review Board, Environmental Review Tribunal, Ontario Municipal Board, Niagara Escarpment Hearing Office and the Office of Consolidated Hearings. The Tribunals operate under specific legislative requirements and share resources and best practices. The Assessment Review Board hears appeals from persons who believe there is an error in the assessed value or classification of a property and also deals with some types of property tax appeals under the Municipal Act and City of Toronto Act. For more information contact us at:

Environment and Land Tribunals Ontario 655 Bay Street, Suite 1500, Toronto, ON M5G 1E5 Telephone: (416) 212-6349 or toll free: 1-866-448-2248 Website: www.elto.gov.on.ca

ISBN 0-7794-5789-X / © Queen’s printer for Ontario, 2015 Disponible en français: Voici que vous devez savoir au sujet du remboursement de vos dépenses

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