For the majority of cottagers, the ARB process is straightforward: Review MPAC's explanation of your assessment, gather necessary information to refute its analysis - document the condition of buildings with photographs and contact a local real estate agent for recent sale values of adjacent properties and an appraiser for the estimated value of your own, file a complaint (cost: $75), and await a date to present before the tribunal. (Appealing to the ARB frequently kick-starts discussions with MPAC that can lead to settlements before the case even goes before an adjudicator.) You're likely to have a decision the same day you appear before the ARB and the complete process can take as little as five or six months - about a month less than the average wait time for knee-replacement surgery in Ontario.

Lawyers or consultants can help gather the necessary information, assess whether a complaint is likely to be successful, negotiate with MPAC, and represent cottagers before the tribunal. Hess says a consultant's fees are likely to start at around $700 or $800 and recommends that any individual you hire have certification from the Institute of Municipal Assessors (IMA). The IMA does not give out the names of members, but suggests you contact the tax office of your municipality or a local real estate agent for the name of one of their certified members.

Thomas Barlow, a lawyer with expertise in municipal, property assessment, and tax law at Fasken Martineau in Toronto, says that a lawyer may be required in more complicated cases, such as when multiple properties are involved or with properties of significant market value, but the expense can ultimately pay off. "Some of the reductions can be quite significant," says Barlow. "And the savings can really mount up year after year."