The Assessment Review Board (ARB; French: Commission de révision de l'évaluation foncière) is an independent, quasi-judicial agency in Ontario, Canada.
[2][3] The role and authority of ARB is mandated under the Assessment Act and hears appeals on issues regarding property assessment, classifications, and taxes in Ontario.
[7] Those who own a property with residential, farm, managed forest or conversation land classification, must file a Request for Reconsideration (RFR) with MPAC if they disagree with their assessment and receive a decision before filing an appeal with the ARB.
Properties classified as residential, farm, conservation land and managed forest are heard by a summary proceeding.
Properties of other classes are heard by a general proceeding.