Assessment Review Boards hear complaints on assessments to ensure that assessments are fair and equitable in relation to assessments on other, similar properties in the municipality. The Board then directs any necessary amendments to be made to the assessment roll.
The two types of Review Boards are:
Local Assessment Review Board (LARB) - residential property with three or fewer dwelling units, farmland, or non-assessment matters, such as local improvement taxes and business tax. The Local Assessment Review Board (LARB) is composed of trained local members that are appointed by Council.
A Composite Assessment Review Board (CARB) has been created to hear all other matters. The Composite Assessment Review Board (CARB) is composed of two trained local members and one provincially approved member who will be the presiding officer.