Assessment Complaint and Appeal System

Assessment complaint and appeal system

  • The first step an assessed person should take if he or she believes his or her property assessment is unfair or inaccurate is to contact the assessor.
  • The assessor may request to inspect the property to determine if an error was made.
  • If the assessor and the property owner cannot come to an agreement, the property owner may begin the formal complaint process by filing a complaint with the local assessment review board. The deadline for filing a complaint with the assessment review board is noted on the assessment notice.

What a complaint can be about

A complaint may be filed about any of the following items listed on the assessment or tax notice:

  • Description of the property or business
  • Name or mailing address on the notice
  • Assessment of the property or business
  • Assessment class or subclass assigned to the property
  • The type of property
  • The type of improvement
  • Whether the business or property is exempt from taxation

The assessment review board cannot hear complaints about the amount of property taxes or tax rates. Assessment review boards cannot change the tax rates or the services provided by the municipality. If a property owner has specific concerns about these issues, he or she may discuss them with the municipality’s administration or council.

How to file a complaint

Complaints must be filed in writing on or before the deadline shown on the assessment notice.

In order for your complaint to proceed, the following criteria must be met:

  • By-law No. 1186 requires that any complaint to the Assessment Review Board must include the fees as follows:
Category of Complaint Complaint Fee
Residential 3 or fewer dwellings $50
Farmland $50
Tax Notice $50
Residential 4 or more dwellings $650
Non- Residential $650