FAQs: Appealing an Assessment

Q. Should I expect my assessment to increase or decrease from year to year?

A. Your assessment will reflect what is happening to property sales in your neighbourhood and will also reflect those factors which may enhance or detract from your property's value. The amount of change varies from neighbourhood to neighbourhood throughout the province.

Q. I appealed my assessment last year. Is the change reflected in this year's proposed assessment?

A. Your formal assessment is based upon market value data at a specific base date. Your assessment is re-calculated using market value data as of a new base date every year. 2007 assessments are based on market value at January 1st, 2005. If you would like more information on how your appealed assessment relates to your current assessment please call your regional assessment office. Our staff will be happy to assist you.

Q. Why appeal my assessment?

A. When you receive your 2007 assessment notice, ask yourself if it is a reasonable estimate of market value as of January 1, 2005. If you think it is not, or if you think your property has been assessed improperly, contact us. We encourage property owners to contact our office and talk to an assessor prior to appealing. Please note that you can only appeal your formal assessment notice when you get it in February 2007.

Q. Is there a time limit to when I can appeal?

A. 2007 Assessment notices are mailed in February. If you decide to appeal your assessment, you must appeal within 21 days from the date of service on your assessment notice.

Q. How do I appeal my Assessment?

A. To appeal, you must fill out the appropriate section on the assessment notice or write a letter stating why you are appealing. This notice must be received by the Assessment Office within 21 days of the date of service on your notice. The notice of appeal may be mailed, faxed or hand delivered to your Regional Assessment Office.

Q. Can I appeal by electronic mail?

A. No. Due to current legislative requirements, appeals are not accepted though e-mail. The notice of appeal may be mailed, faxed or hand delivered to your Regional Assessment Office.

Q. Does it cost anything to appeal?

A. You will not be charged to file an assessment appeal.

Q. What happens to my appeal?

A. When the Assessment Office receives your appeal, it is assigned to an assessor who will contact you and review the assessment and matters of concern. One of two things may result:

1. 1. An adjustment of either an increase or decrease is made to the property and an amended notice is sent out. or
2. 2. The assessor decides that the assessed value on your notice is correct and sends you a notice of confirmation.

If you are still dissatisfied and wish to continue with the appeal, you must send back a notice of continued appeal or a letter of dissatisfaction. The notice of continued appeal or letter of dissatisfaction must be received by the Regional Assessment Office within seven days of the date that you received the amended notice or notice of confirmation. The appeal is then referred to the Regional Assessment Appeal Court and notification of the time and date of the hearing will be sent to you. If your notice of continued appeal or letter of dissatisfaction is not received by the Regional Office within seven days, the appeal will be considered withdrawn.

Q. What if I'm not satisfied with the Regional Assessment Appeal Court decision?

A. You or the Director of Assessment may appeal the decision to the Nova Scotia Utility and Review Board within 30 days.

Q. What is the Nova Scotia Utility and Review Board?

A. 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).