MPAC Directive on Verbal or Written Decisions from the ARB

Goal

To provide guidelines with respect to the Assessment Review Board (ARB) reasons for decisions given verbally at hearings.

Background

MPAC carries forward Assessment Review Board (ARB)decisions in future years’ assessments unless the circumstances justifying the decision no longer exist. Therefore, understanding the reason for the ARB decision is important.

Verbal/Written Reasons for Decision

The following guidelines must be followed with respect to ARB reasons for decisions given verbally at hearings:

  • If the reasons given in a Member’s verbal decision are clear, record the reasons on the property file.
  • If the reasons given in a Member’s verbal decision are not clear, respectfully request clarification of the reasons and record the reasons on the property file. [A request for clarification must not attempt to revisit the merit of the Member’s decision. The sole purpose of a question of clarification must be to ensure you accurately understand the reasons for the decision.]
  • If after a request for clarification, the reasons given by a Member remain unclear, either make a verbal request at the hearing for written reasons for decision, or file a request for written reasons for decision in writing to the ARB within 14 calendar days of the hearing.
  • If any doubt exists about the need for written reasons for decision, review the verbal reasons with your manager to determine whether the verbal reasons are sufficient; if not, file a request for written reasons for decision in writing to the ARB within 14 calendar days of the hearing.

(Please note that a party intending to ask for a review of the Board’s decision must request written reasons.) MPAC’s database program will be programmed to have information regarding ARB decisions to appear on the Property Assessment Notice.

Related Information

Assessment Procedures for the Assessment Review Board Complaint Process

Note: This procedure has been developed to provide the public with MPAC's directive on verbal or written decisions from the Assessment Review Board. The applicable law prevails to the extent there is any conflict between the procedure and the relevant law.

Note: The applicable law prevails to the extent there is any conflict between this information and the current law. This information is not intended to provide legal advice and should not be relied upon as such.