For Municipalities

Important Dates

Appoint Commissioner Before January 31 Council must appoint Assessment Review Commissioner.
Notify Director of Municipal Assessment 14 Days Time frame for Council to notify the Executive Director, Assessment Agency of appointment of Commissioner.
Hearings end March 15 All appeals filed in a particular year must be heard and a decision made by this date.
Agency mails Notices Date on Notice Agency MUST mail assessment notices on this date. Not before or after.
Owner may appeal 30 days Property owner has 30 days from the date of the mailing of the assessment notices (as shown on the notice) to appeal an assessment. Appeals may be hand-delivered or postmarked by the deadline.
Council may appeal 30 days Council has 30 days from the date of delivery of the notice of assessment by the Agency to appeal an assessment to the Municipal Assessment Agency.
Owners asked to provide information 45 days Property owners have 45 days from the request, in writing, by the Agency to give information relating to a property being assessed or explain why they can’t provide it.
Notification of hearing 10 days Commissioner must notify persons appealing, of the time and place for their hearing at least 10 days prior to the hearing date.
Notification of decision 15 days The commissioner shall cause to have mailed or delivered the decision of the commissioner regarding an appeal to all concerned parties not later than 15 days following the decision.
Supreme Court appeal 30 days Appellants dissatisfied with the decision of a commissioner have 30 days after the mailing or delivery of the decision to appeal, in writing, to the Agency & THE TRIAL DIVISION OF THE SUPREME COURT (LOCAL JUDICIAL CENTRE)