The Committee of Revision hears objections before the City imposes a local improvement charge (or special assessment) on a property owner.

Local improvements (e.g. sewer or sidewalk) constructed by the City of Toronto may be charged to properties that are adjacent to the constructed work and to nearby properties that will immediately benefit from the work. The local improvement or special assessment is added to the property tax bill.

The Committee is responsible for:

  • Hearing objections against proposed charges and special assessments for local improvements
  • Reviewing the proposed charges and special assessments and making corrections in certain circumstances
  • Other matters as described in Ontario Regulation 596/06 under the City of Toronto Act, 2006

The City Clerk’s Office provides the operating budget and staff support for the Committee of Revision.


The Committee of Revision is established under the City of Toronto Act, 2006 and Ontario Regulation 596/06. It is governed by Toronto Municipal Code, Chapter 231, Committee of Revision, which sets out the Committee’s composition and responsibilities.  The Committee operates with the rules set out in the Statutory Powers Procedure Act, 1990.

The Committee consists of the Deputy Mayor and the four Community Council Chairs who are appointed by Striking Committee by virtue of their positions. The Committee appoints a Chair from among its members.