Third Step: Hearing

On the Hearing Date

The amount of time required for each hearing will vary, so you will not be assigned a specific time for your hearing. Your Notice of Hearing will indicate the starting time of either a morning or afternoon session; please plan to arrive before the time shown on your Notice of Hearing.

When you arrive in the building, check in at the reception counter on the fourth floor. You will be directed to the boardroom in which your hearing will take place.

If you are late, please note you will be asked to sit in the lobby area so as not to interrupt a hearing in session.

The hearings are open to the public. For the ARB hearing calendar, please click here

At the Hearing

Before the first complaint is heard the presiding officer will typically announce the procedure to be followed.

  1. When your complaint is called, you will be invited to take a seat at the complainant’s table facing the Board.

  2. You will be asked to present your case first and the presiding officer will indicate when it's your turn to speak.

  3. You may then present your evidence. Be as specific as possible. Ask your questions or make your comments to the presiding officer, not to other parties or the other Board members.

  4. Then the City assessor may question you and present information in defense of the assessment. You will also have a chance to ask questions of the City assessor.

  5. When all the evidence has been presented, you and the City assessor may present final arguments to the Board and summarize your positions.

  6. The Board may ask questions at any time.

The Board will consider the evidence you submitted in advance along with the evidence provided by the Assessment business unit and then decide if your current year assessment is fair and equitable compared to other similar properties or similar business premises in your neighbourhood/community.

The Board cannot make decisions concerning your rate of taxation, nor can it help you obtain City services.


We urge you to attend your hearing as your complaint is stronger if you are present and available to answer any questions the Board may have. However, if you do not attend the hearing, it will still take place. The information you have submitted to the Board (i.e. written submission/evidence) will be read on your behalf.

If this information is not specific and detailed, the complaint may be dismissed. Therefore, it is important to make sure your written submission clearly and fully describes your reasons for disputing the assessment. If clear details are provided, the Board will then hear the City assessor's presentation and make its decision based on all the information available.

Click here to go to Fourth Step: Notification of Decision

The information contained herein is intended for information purposes only and should not be construed as legal advice.
For certainty, you should consult the Municipal Government Act and other related statutes and regulations.