When Will My Property Assessment/Tax Appeal be Heard Under the New Rules?
Updated: Nov 7, 2018
Many of our clients are asking when their property assessment appeals will be heard by the Assessment Review Board (the "ARB"). Here is what you need to know about the new ARB procedural schedules and why your appeal may be take longer than it did in previous cycles
New Rules & New Process - Commencement Date and Timetable
The Assessment Review Board (the “ARB”) released its new Rules in April 2017 bringing sweeping changes to the appeal process. All regular stream ARB appeals are now subject to a procedural schedule. A sample schedule is included below.
Appeals are now assigned a “Commencement Date” and a corresponding procedural schedule. Parties do not pick their commencement date. Some 2016 base year appeals are assigned commencement dates as far away as 2020 – even after this tax cycle is complete. However, the ARB will consider an alternate commencement date of all parties to the appeal consent, including MPAC.
This new process means that, in many cases, appeals will move much slower through the system than in previous cycles. Also, as you can see by the sample timetable below, appellants are now required to deliver more information at the early stages of an appeal which front-loads and increases their costs. A standard timetable is over a year long, not including any delays normally arising in this type of litigation.
The ARB claims that this new system will help resolve backlog of appeals that was only getting worse under the old system.
A sample schedule with a commencement date of April 16, 2018 looks like this:
Commencement Date: April 16, 2018
"MPAC provides initial disclosure to all other parties
Weeks 1 - 4" May 14, 2018
"All other parties must request any additional disclosure from MPAC
Week 5" May 21, 2018
"MPAC to advise other parties if it disputes a request for disclosure
Weeks 6" May 28, 2018
"Motion for Disclosure completed (if required); MPAC provides any additional required disclosure
Weeks 7-9" June 18, 2018
"Each Appellant provides its disclosure and Statement of Issues to all other parties
Weeks 10 - 21" September 10, 2018
"Each party who responds to the Appellant(s) to advise if an inspection or any additional disclosure is requested
Weeks 22 - 24" October 1, 2018
"Any objection regarding a request for an inspection or a request for additional disclosure is to be resolved by motion
Weeks 25 - 29" November 5, 2018
"Where an inspection or additional disclosure is required, these are to be completed
Weeks 30 - 34" December 10, 2018
"Each party who responds to the Appellant(s) is to provide its Statement of Response and any additional supporting disclosure
Weeks 35 - 46" March 4, 2019
"Each Appellant to provide its statement of reply and any additional disclosure to support of its reply to all other parties
Weeks 47 - 50" April 1, 2019
"All parties are required to schedule and complete a mandatory settlement meeting to attempt to resolve the appeal among themselves. MPAC/Municipality must remit the appropriate documentation (i.e. Mandatory Meeting Form, MOS, Withdrawal)
Weeks 51 - 62" June 24, 2019
"If the appeal is not resolved each party shall file all necessary documentation with the Board
Weeks 63 - 66" July 22, 2019