The property tax assessment cycle in Ontario has doubled in length; 2024 marks the eighth year of what was originally a four-year cycle. Much has been made of the impact of this delay on the increased complexity of assessment appeals.
Ontario’s property tax assessment appeals landscape has shifted from an informal administrative process to a litigious quasi-judicial battleground. Legislative amendments, operational changes at the Assessment Review Board, activist municipalities and recent board and court decisions have propelled this transformation.
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