The province's assessment process provides certain safeguards to insure the rights of property owners to a fair and uniform assessment of their property. Under the Assessment Act, property owners who are dissatisfied with their assessment, may make an appeal to have the assessment reviewed. This section covers how the appeals should be made and handled by all concerned.
The deadline to file an appeal is thirty days after the mailing of the assessment notice. The exact date can be found in box 3 on your assessment notice. Please note, the appeal must be received or postmarked on or before the date indicated. The legislation does not permit the Agency to accept late appeals.
Step 1 - Review your assessment notice
When you receive your assessment notice, please review the details listed carefully;
- Is the information on the notice correct?
The value on your assessment notice should reflect the value of the land improvements as of January 1, 2011.
You can also Search Assessments to compare your assessed value with other properties on your street or in your community.
Step 2 - Discuss your concern
If you believe the information on your notice is incorrect, contact the Municipal Assessment agency by telephone, toll-free at 1-877-777-2807. Your call will be directed to the office responsible for your property.
An Assessor will:
- Discuss your property file
- Explain the valuation process for your property.
You may request a copy of your property’s detailed information.
Step 3 - Filing the appeal
You may file an appeal of the assessed value. Please complete the form on the back of your assessment notice and return it with the appeal fee to:
Municipal Assessment Agency
PO Box 334
Gander, NL A1V 1W7
Your appeal must be accompanied by a cheque or money-order made payable to the Municipal Assessment Agency. The filing fee is fully refundable, if your appeal is upheld by the Assessment Review Commission.
Please be as detailed as possible when stating the grounds for appeal. If you appoint an agent, please provide the name and contact information for the agent. Please note that your appeal must be received or postmarked no later than the date indicated on the front of your notice in box 3.
Once we receive your appeal, an Assessor will be assigned to review your property file. The Assessor may contact you to discuss your appeal or to arrange a property inspection. You will be advised by mail of the results of the review
Step 4 - Requesting a hearing
If you are not satisfied with the results of your review, you may request a hearing at the Assessment Review Commission. Your request must be in writing.
The Commission consists of one-member, appointed by the municipality. The Commissioner has no authority over taxes or taxation levels in the municipality. You will be advised by the Commissioner of the date and time of your hearing.
Step 5 - The hearing
Appear at your scheduled hearing. A typical residential appeal may take up to 30 minutes.
For residential appeals, the Agency will usually present its case first and you will be invited to ask questions. Following the assessor, you will be asked to present your information..
The Assessment Act, 2006 gives direction to the Commission:
-37. (1) A Commissioner, after hearing the evidence, shall confirm or amend the assessment appealed against by increasing or decreasing, it but the Commissioner shall not amend an assessment only on the ground that it is above or below the actual value if the assessment bears a just and fair relation to the value at which other properties are assessed in the city or a municipality.
No later than 15 days following a decision, the results will be mailed to you.
Step 6 - Appealing the decision
If you are not satisfied with the Commissioner’s decision, you can file an appeal with the Trail Division, Supreme Court of Newfoundland and Labrador.
-Your appeal must be filed within thirty days of mailing or delivery of the decision..
Assessment Act, 2006 Section 39.
(5) The court shall either confirm or vacate the decision of the Commissioner and, where vacated, the court shall refer the matter back to the Commissioner with the opinion of the court as to the error in law or jurisdiction and the Commissioner shall deal with the matter in accordance with the opinion.