Assessment Appeal Process
Below is a general overview of the appeal process; however, detailed information is outlined in the Assessment Act 2006, Part II Assessment Appeals.
Every property owner can appeal his or her property assessment. The resolution of a disagreement surrounding an assessment can be a three-part process that has key people doing specific tasks to ensure that the appeals are managed in a fair and equitable way.
Appeal Review Phase
- Once an appeal is filed, you may be contacted by an assessor to review your property details.
- Once your details are reviewed, the assessor will inform you, in writing, confirming or amending your assessment.
- If the appeal is not resolved by the examination, the appellant may elect, at this point, to proceed to the Assessment Review Commission.
Assessment Review Commission Hearing Phase
- This phase functions to resolve disagreements between property owners, the municipality and the Municipal Assessment Agency regarding the property for municipal tax purposes.
- It does so at an Assessment Review hearing in the municipality convened by a commissioner who is appointed by the municipal council.
- The Assessment Review Commissioner is the presiding official at a hearing and has full control of all aspects of the proceedings. The appellant or agent, assessors, and any witnesses that may be called are there simply to provide evidence to support their respective cases.
- Once you file an appeal, the Assessment Review Commissioner will schedule the appeal hearing and notify you, in writing, of the date, time and location. It is recommended that you gather information to support your appeal.
- A Commissioner, after hearing from all parties and witnesses, shall decide the matter and provide reasons in writing to the parties no later than 15 days after that decision has been made.
- A party aggrieved by a decision of a Commissioner may appeal that decision to a judge of the Trial Division of the Supreme Court at the judicial center, in which the real property is located upon giving written notice to all parties and to the Trial Division within 30 days after the mailing or delivery to that person the decision of the Commissioner.
- The appellant may incur court costs.