For Municipalities

The Appeal Phase

 

The Role of the Municipal Council

Each Year, Before January 31, it is the MANDATORY responsibility of the municipal council to appoint an Assessment Review Commissioner. The commissioner must:

  • be completely independent from council
  • swear or affirm to be impartial and fair in all decisions

The municipal council is responsible for paying for the services of the commissioner.

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The Role of the Property Owner

Appeals may be made in two ways:

  • by completing the tear-off “Notice of Appeal” found on the bottom part of the "Notice of Assessment"; OR
  • in writing to the Municipal Assessment Agency on or before the final date of appeal shown on the assessment notice.

Note: In either case, appeals must be made on or before the final date of appeal shown on the "Notice of Assessment". The deadline date is 30 days from the date of the mailing of the notices.

  • A filing fee must accompany the appeal. The amount of the fee is set by the Director of the Assessment Agency.
  • Appeals may be hand delivered by the deadline date or are acceptable if postmarked by the deadline.
  • The letter of appeal must contain the following information:
    • the reason for the appeal
    • the Parcel ID number for the property
    • the mailing address of the person appealing (the appellant)
  • If a property owner wishes to have an AGENT represent them at an appeal hearing, they must notify the Agency IN WRITING of their intentions and of the name of the agent.

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The Role of the Municipal Clerk

The clerk must make the assessment roll available to the public for viewing under the following conditions:

  • From the day following the date the notices are mailed through to the first sitting of the Assessment Review Commission the roll must be made available for viewing when requested by a member of the public during the normal business hours of the council.
  • At all other times, except during the sitting of an Assessment Review Commission, the roll must be available for viewing during the normal business hours of council provided that a person so inspecting the roll does not interfere with an employee of the council in the performance of his/her duties.

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The Role of the Assessor

  • After receiving a copy of an appeal against an assessment, an assessor will examine the records of the appealed property for arithmetical errors and make any corrections, if necessary. The appellant is informed of the results of the examination and asked if they wish to go on with the appeal.
  • The assessor should insure that the appeal letter contains the necessary information. Appeal letters can be returned to the appellant or the missing information obtained over the phone or email where applicable.
  • If an appeal is received after the final deadline date, the appeal WILL NOT be heard.
  • The late appeal is recorded in the Appeal Log, copied and sent to the assessor for future reference.
  • If the appeal is not resolved by the examination, the assessor shall re-assess the property. The appellant is notified of the results of the reassessment by way of a new notice. Failure to return this notice within 14 days is considered to be acceptance of the results of the review. The appellant may elect, at this point, to proceed with the appeal by filing notice to the clerk accompanied with the appropriate filing fee.

If an appellant who refuses to or fails to provide any requested information and/or will not allow an on-site inspection of the property in question, they FORFEIT THE RIGHT TO APPEAL. The Agency will notify the appellant in writing that their appeal will not be heard. Such appeals are recorded in the Appeal Log but are NOT acted upon.

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