Municipal Impacts from the ARB's New Rules of Practice and Procedure 




The Assessment Review Board (ARB) of Ontario introduced new Rules of Practice and Procedure which are in effect as of April 1, 2017. These rules introduce significant changes to how municipalities will participate in assessment appeals in the future. The ARB requires three major changes from municipalities in the coming months:

  • July 1, 2017: Municipalities must identify and provide contact information for an appeal representative, who will act as a legal representative for all appeals before the ARB. If a municipality does not provide this information, the ARB will assume the appeal representative is the Clerk of the Municipality.
  • July 1, 2017: Municipalities must identify and provide contact information for a complaints representative, who will receive and investigate a complaint from other parties to an appeal regarding the conduct of its legal representative. The complaints representative should be a different person than its legal representative. If a municipality does not provide this information, the ARB will assume the complaints representative is the Clerk of the Municipality.
  • October 1, 2017: Municipalities must file their properties of interest with the ARB. Sensitive properties identified by municipalities will have their appeals heard earlier rather than later in the assessment cycle. After October 1, the list will be finalized and released to all parties by October 21, with commencement dates starting from November 15, 2017 and forward.

Resources for Municipalities

MFOA will be providing further educational materials for municipalities regarding the ARB's new rules of Practices and Procedures. Check back often for more information.

Training Resources

Assessment Town Halls with MPAC -  The purpose of this webinar series is to provide a forum for municipalities to learn about key factors affecting the assessment and property landscape in 2017 including:

  1. Assessment Base Management Practices
  2. New two-way Service Level Agreement between MPAC and municipalities 
  3. Assessment Appeals - Big Box Appeals Case Study 
  4. Changes to the Appeal Process

This webinar is available for on-demand download.

New ARB Rules of Practice & Procedure: What You Need to Know ​This webinar will address the first four significant items coming out of the new ARB Rules of Practice and Procedure. You will learn:

  1. The impact and deadlines of the upcoming rule changes
  2. The AMAC Committee explained and what you need to do
  3. Delegation of Authority from Council - How and Why
  4. Communication from the ARB/Tax Consultants/MPAC on appeals - how to control the document flow
  5. Responses to Statements of Issues - why you should respond, when you should respond and sample forms

This webinar is available for on-demand download.

New ARB Rules of Practice & Procedure: For Leadership - This webinar provides an overview of key changes and explains why they are significant for municipal leadership – both staff and elected officials, as well as council policy and administrative process. You will learn:

  1. The impact and deadlines related to the ARB rule changes
  2. Delegation of Authority from Council – Why
  3. Responses to Statements of Issues – Changing role for municipalities
  4. Process for scheduling appeals and how a municipality can influence the process

Other Resources:

Sample Template - Not Participating
(Microsoft Word Document)
Sample Template - Monitoring
(Microsoft Word Document)
Sample Delegation Report Template
(Microsoft Word Document)
Sample Delegation By-Law Template 1
(Microsoft Word Document)
Sample Delegation By-Law Template 2
(Microsoft Word Document)
 

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