A property owner who objects to their assessment has the right to appeal the assessment notice. (See under Section 30 of the Assessment Act)
The deadline to file an appeal is 60 days from the date the assessment notice is issued. The exact date will be stated on the assessment notice.
When you receive your assessment notice, please review the details listed carefully. The value on your assessment notice reflects the value of the property (including land and all improvements) as of the base date. The base date for 2022 and 2023 assessment notices is January 1, 2020.
If you believe the information on your notice of assessment is incorrect or you have questions about the assessment, contact us and an Assessor will discuss your file and explain the valuation process.
Reaching out to the Assessment office for a discussion does not extend the appeal period. The deadline to file an appeal is 60 days from the date of the assessment notice. The exact date is on the notice. Appeals must be received or postmarked on or before the date indicated. The legislation does not permit late appeals.
To file an appeal, fill out the section on the assessment notice and return it to the Office of the City Clerk along with the appeal fee.
Ensure the City Clerk gets your appeal form and payment by the appeal deadline noted on the bottom of your assessment. Appeals received after the deadline will not be processed.
When you file your appeal, the City Clerk notifies the Assessment division. The assessor responsible for the property will then contact the property owner. We may ask for a property inspection and more information from the property owner.
Section 7 and Section 8 of the Assessment Act provides the assessor the right to enter the property and request information. Failure to provide access or requested information may result in denial of the appeal.
Following the review, the assessor will contact the property owner to discuss the review and advise of any applicable changes in the assessment.
At this point in the process the property owner can accept the results of the review and withdraw their appeal, or they can continue to the hearing.
An independent commissioner appointed by Council hears appeals. The commissioner has no authority over taxes or taxation levels in the municipality. The commissioner can only hear appeals relating to the assessment of a property.
The property owner (or designated representative) will be advised at least 10 days before the date and time of the hearing.
The property owner and the assessor present their cases during the hearing. The commissioner, property owner and assessor can all ask questions. Appeal proceedings are recorded for record-keeping purposes.
Following the hearing the commissioner confirms or amends the assessment. Both parties receive the commissioner's decision in writing.
If either party is not satisfied with the commissioner's decision, they can file an appeal with the Trial Division, Supreme Court of Newfoundland and Labrador.
Appeals must be filed within thirty days of mailing or delivery of the commissioner's decision.
As per Section 39 of the Assessment Act: “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 that opinion.”
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