Appeal Process: Utility & Review Board

What is the Nova Scotia Utility and Review Board?

The Nova Scotia Utility and Review Board (NSURB) is a higher level tribunal that hears applications and appeals under a number of statutes, including the Assessment Act. This is usually the second level of appeal for property assessments. First level appeals are generally heard by a Regional Assessment Appeal Court (RAAC).

When can an appeal be filed to the NSURB?

Property assessment appeals that have been dealt with by the RAAC may be appealed to the NSURB if one of the parties involved (the property owner, the Director of Assessment, the municipality, or someone else with a direct interest in the assessment) does not agree with the RAAC's decision.

In some exceptional cases, the Director of Assessment may direct that a commercial appeal (or a residential property of four or more units) proceed straight to the NSURB without first going to a hearing before the RAAC.

How do I file an appeal to the NSURB?

1. If you disagree with a decision rendered by the Regional Assessment Appeal Court (RAAC), you have thirty days from the mailing of the RAAC decision to file an appeal with the Nova Scotia Utility and Review Board (NSURB). You must do this by filling out Form A of the NSURB, Notice of Appeal under Section 86 of the Assessment Act. A copy of this form will be included with the notice of decision from the RAAC.
   
2. The Notice of Appeal form must be completed in full in order for the appeal to be considered. Failure to complete the form in full could result in the appeal not being heard. You will be asked to include the following information on the form:
   
   1. the current date, the name of the owner of the property and the address of the property, the County where the property is located, the Assessment Account Number for the property, the Property Identification Number, name of the person appealing (if different from the property owner), the appellant's mailing address, home and business telephone numbers and fax number, if applicable.
      
   2. the specific matters that are the subject of the appeal [be as specific as and detailed as possible]
      
   3. the specific component of the assessment being appealed [that part of the assessment that you believe to be incorrect]
      
   4. the specific reason for the appeal [why you believe the assessment is wrong or incorrectly calculated]
      
3. Attach a copy of the Regional Assessment Appeal Court decision.
   
4. Send the completed information to the attention of the Clerk of the Nova Scotia Utility and Review Board at the address on this page. It must be received by the NSURB within thirty (30) days of the date that the RAAC decision was mailed.
   
5. Within 30 days of receiving your appeal, the NSURB will serve a copy of the appeal to the property owner (if different from the person appealing), the Clerk of the Municipality and the Director of Assessment. You, as the appellant, will receive a confirmation of receipt of your notice of appeal with further information.

What should I expect?

Although a lawyer is not required, you may wish to retain one at this level of appeal. The NSURB hearing is generally a more formal proceeding than that of the RAAC. You may also wish to retain an appraiser or other expert witnesses to give evidence.

Prior to the hearing, the assessor may submit a written report which includes specific information about the property that is relevant to the appeal. If you choose to submit any documents or photographs to be used as evidence at your appeal, you must file this information in advance. The deadline for your evidence will be provided by the NSURB when they assign a date to your hearing.

At the hearing, whoever has appealed the RAAC decision presents evidence first. A provincial assessor will provide testimony relevant to the appeal and the property assessment. A lawyer from the provincial government may also be present. It is the discretion of the NSURB to award costs to either party.

For legislation on appeals to the NSURB, please refer to relevant sections of the Nova Scotia Assessment Act, including Section 86(1) & (2), which set out the filing deadline, and the information that must be provided in the Notice of Appeal before a hearing date can be established.