For Municipalities

Assessor's Rights / Owner's Responsibilities / Penalties

Before moving on to the next phase, it is important to clarify the rights of assessors to obtain the information they require. The legal responsibilities of property owners and tenants will also be covered. The Assessment Act, 2006 opens new window, Sections 7, 8, and 9 specifies the rights and responsibilities of both the assessor and the property owners and/or tenant in an assessment situation. The penalties are covered in Section 47 of the Act. A summary of these sections follows:

Right to Access

An assessor or a commissioner may, at reasonable times, without a warrant, enter real property for the purpose of carrying out a duty imposed on the assessor or commissioner by this Act and a person shall not refuse entry to the assessor or commissioner.

An adult person present on the real property when an assessor or a commissioner calls for the purpose of carrying out a duty imposed on the assessor or commissioner by this Act shall give to the assessor or commissioner all the information in that person’s knowledge or possession which may assist the assessor or commissioner in carrying out his or her duties under this Act.

Where required by an assessor or a commissioner, an owner or tenant and an architect, builder, contractor or other person who has knowledge of the information requested under subsection (2) shall provide to the assessor or commissioner, either orally or in writing, accurate information with respect to the real property, including particulars as to sale prices, terms and covenants in leases, rentals paid, payable or agreed to be paid, construction costs, costs of alterations and repairs, and operating costs.

A person to whom a written request for information has been delivered by mail, electronically or in person by an assessor or a commissioner shall, within 45 days after the delivery, in writing, provide the assessor or commissioner with the requested information within the knowledge or possession of that person together with a statement of requested information which that person is unable to provide.

Requested information

A person shall give to the assessor all information requested by the assessor for the purpose of enabling the assessor to properly assess the real property of that person.

A person who is the owner or occupier of real property subject to taxation or the agent of an owner or occupier shall provide to the assessor on demand conveyances, leases, assignments, appraisals and other deeds and documents and books, accounts, vouchers and insurance policies in his or her possession or control that the assessor may require for the purpose of valuing that real property for taxation.

A person who is the owner of a building shall, upon the request of an assessor, make a written statement giving the names of his or her tenants, the space occupied by those tenants and the purpose for which it is used and the weekly, monthly or yearly rentals and the separate cost of a service supplied to those tenants.

A tenant of a building shall, upon the request of an assessor, make a written statement giving the name of the owner of the building he or she occupies, the purpose for which he or she occupies it and the weekly, monthly or yearly payable by him or her and shall enumerate all services supplied by the owner as part of the tenancy.

Assessor not bound by returns

An assessor or a commissioner is not bound by information given under section 7 or 8 nor shall that information excuse the assessor or commissioner from making an inquiry to ascertain its correctness.

Notwithstanding information given under section 7 or 8, an assessor may assess the real property to determine, in the opinion of the assessor, the actual value of the real property or in the case of special purpose property, the reproduction cost of the real property.

An assessor may omit from the assessment roll a person’s name or real property that the person claims to own where the assessor has reason to believe the person is entitled to be placed on the assessment roll or to be assessed for that property.

Penalty for not providing information

A person who refuses entry to an assessor or a commissioner as required by section 7 of the Assessment Act, 2006 opens new window or otherwise willfully obstructs or interferes with an assessor or a commissioner in the performance of the duties of the exercise of the powers granted to the assessor or commissioner under the Act is guilty of an offence and liable on summary conviction to a fine of not less than $50 and in default of payment to imprisonment for a period not exceeding one month.

A person who knowingly states anything false in information delivered or provided orally or in writing under the Assessment Act, 2006 opens new window is guilty of an offence and is liable on summary conviction to a fine of not less than $50 and in default of payment to imprisonment for a period not exceeding one month.

A person who, having been required to provide information under the Act, does not provide the information is guilty of an offence and liable on summary conviction to a fine of $25 for each day after the expiration of 14 days following the delivery or mailing of the request to provide the information and in default of payment to imprisonment for a period not exceeding one month.

Notwithstanding that a person has not been charged with an offence, a person who refuses to permit an assessor or a commissioner to enter real property or to provide information under the Act shall not be entitled to appeal an assessment of real property under the Act.

  1. in the year in which access was refused or the information requested was not provided; or
  2. in any year, unless access is granted or the information before the delivery of the assessment notice for that taxation year.

Each day a person continues an action referred to under subsection (1) constitutes a separate offence and the person is liable on summary conviction to a fine of not less than $50 for each day and in default of payment, to imprisonment for a period of not less than one month.