You're using an outdated browser. This website will not display correctly and some features will not work.
Learn more about the browsers we support for a faster and safer online experience.

Assessment Review Board Act

R.S.O. 1990, CHAPTER A.32

Historical version for the period June 22, 2006 to December 19, 2006.

Amended by: 1997, c. 5, s. 62; 1997, c. 23, s. 2; 1998, c. 33, s. 38; 2002, c. 17, Sched. F, Table; 2006, c. 19, Sched. B, s. 2.


1. In this Act,

“Board” means the Assessment Review Board. R.S.O. 1990, c. A.32, s. 1; 2002, c. 17, Sched. F, Table.

Assessment Review Board continued

2. The Assessment Review Board is continued under the name Assessment Review Board in English and Commission de révision de l’évaluation foncière in French. R.S.O. 1990, c. A.32, s. 2.


3. The Board shall be composed of a chair and such number of vice-chairs and other members as the Lieutenant Governor in Council considers advisable, all of whom shall be appointed by the Lieutenant Governor in Council. R.S.O. 1990, c. A.32, s. 3.

Public servants

4. (1) The Public Service Act, except sections 4 and 6, applies to the members of the Board who are employed on a full-time basis. R.S.O. 1990, c. A.32, s. 4 (1).


(2) The Public Service Pension Act applies to the members of the Board who are employed on a full-time basis. R.S.O. 1990, c. A.32, s. 4 (2).


5. One member of the Board constitutes a quorum and is sufficient for the exercise of all of the jurisdiction and powers of the Board. R.S.O. 1990, c. A.32, s. 5.

Assignment of members and staff for sittings

6. The chair or a vice-chair shall from time to time assign the members of the Board to its various sittings and may change any such assignments at any time and the chair or a vice-chair may from time to time direct any officer or other member of the staff of the Board to attend any of the sittings of the Board and may prescribe his or her duties. R.S.O. 1990, c. A.32, s. 6.

Oath of members of Board

7. Every member of the Board before entering upon his or her duties shall take and subscribe the following oath or affirmation:

“I, ........................, do solemnly swear (or affirm) that I will, to the best of my judgment and ability, and without fear, favour or partiality, honestly decide the appeals to the Assessment Review Board that may be brought before me for trial as a member of the Board.”

R.S.O. 1990, c. A.32, s. 7.

8. Repealed: 1997, c. 23, s. 2 (1).


8.1 The Board may establish fees for the purposes of subsection 40 (2) of the Assessment Act. 1997, c. 5, s. 62.

Note: On a day to be named by proclamation of the Lieutenant Governor, section 8.1 is repealed by the Statutes of Ontario, 2006, chapter 19, Schedule B, section 2 and the following substituted:

Board may set, charge fees

8.1 (1) The Board, subject to the approval of the Attorney General, may set and charge fees,

(a) in respect of proceedings brought before the Board under,

(i) the Assessment Act, or

(ii) the Municipal Act, 2001;

(b) for furnishing copies of forms, notices or documents filed with or issued by the Board or otherwise in the Board’s possession; or

(c) for other services provided by the Board. 2006, c. 19, Sched. B, s. 2.


(2) The Board may treat different kinds of complaints, applications and appeals differently in setting fees. 2006, c. 19, Sched. B, s. 2.

Make fees public

(3) The Board shall ensure that its fee structure is available to the public. 2006, c. 19, Sched. B, s. 2.

Waiver or refund of fee

(4) In appropriate circumstances, the Board may waive or refund all or part of a fee charged under this section. 2006, c. 19, Sched. B, s. 2.

See: 2006, c. 19, Sched. B, ss. 2, 24 (7).


8.2 (1) The Board, on its own motion or on the motion of any party, may dismiss a complaint brought before it if,

(a) the Board is of the opinion that the proceeding is frivolous or vexatious, is commenced in bad faith or is commenced only for the purpose of delay;

(b) the Board is of the opinion that the reasons set out in the complaint do not disclose any apparent statutory ground on which the Board can make a decision; or

(c) the complainant has not responded to a request by the Board for further information within the time specified by the Board. 1998, c. 33, s. 38.

Opportunity to respond

(2) Before dismissing a complaint under clause (1) (a) or (b), the Board shall notify the complainant and give the complainant an opportunity to make representations in respect of the proposed dismissal. 1998, c. 33, s. 38.


(3) Before dismissing a complaint under clause (1) (c), the Board shall notify the complainant and give the complainant an opportunity to respond to the request for further information. 1998, c. 33, s. 38.

No hearing required

(4) Despite the Statutory Powers Procedure Act, the Board may dismiss a complaint in accordance with this section after holding a hearing or without holding a hearing, as the Board considers appropriate. 1998, c. 33, s. 38.

Sittings of Board

9. The Board shall hold sittings at such place or places within a county or district or a metropolitan or regional or district municipality as the chair from time to time may designate for the purpose of hearing and deciding all complaints relating to assessments in municipalities within the county or district or the metropolitan or regional or district municipality in respect of which a person may appeal to the Board under the Assessment Act or any other Act. R.S.O. 1990, c. A.32, s. 9.

Registrar, officers and employees

10. A registrar of the Board and such other officers and employees of the board as are considered necessary shall be appointed under the Public Service Act. 1997, c. 23, s. 2 (2).

11. Repealed: 1997, c. 23, s. 2 (3).

Accommodation for Board

12. Where sittings of the Board are to be held in a local municipality, the municipality shall provide a suitable room and other necessary accommodation for holding the Board. R.S.O. 1990, c. A.32, s. 12; 2002, c. 17, Sched. F, Table.