Getting Started - The Initial Phase

The following four steps apply only to municipalities undergoing an assessment for the first time.

• Step 1:The municipality makes the decision to implement a property tax system as their main method of generating revenue. This is done by a MOTION OF COUNCIL requiring a simple majority vote.
• Step 2:Once the motion has been passed, the council will contact the Executive Director of the Municipal Assessment Agency to request that property assessments be done in the community.
• Step 3:The Executive Director will, in turn, notify the council about when property assessments can begin. The commencement of property assessments is usually dependant on the availability of assessment staff.
• Step 4:When assessments are ready to begin, a representative from the Assessment Agency will arrange a meeting with the council for a general information session. The representative will describe the assessment process in sequence, outlining all the information required to complete an assessment. General questions will be answered, as well.

• Step 5:The Assessment Agency assigns the necessary number of assessors to do the job.
• Step 6:The assessor will meet with the municipal clerk or manager to detail all required information and the sources from where the information can be obtained. The following list provides some typical examples of information that the assessor would need:
  • List of street names and services, (i.e. water, sewer and pavement).
  • Mapping - All available mapping from all sources particularly those showing the municipal boundaries, zoning areas and street names.
  • Civic numbering - The responsibility for civic numbering should be clarified at the beginning stage of the assessment.
  • Permits - Municipality's policies for permits, control and reporting of new construction and renovations. If the council has a building and/or occupancy permit system in place, this information should be supplied as well.
  • Unregistered Real Property Sales - The assessor has access to the Registry of Deeds for sales transactions and prices. However, there could be sales information that the clerk or manager would be aware of that is not registered.
  • Regulations and/or Policies - The municipality may have in place policies or regulations that may affect building restrictions especially in a community where zoning does not exist.
• Step 7:A public notice is usually posted in the media and in prominent locations within the municipality advising property owners of the assessment.The property owners are also asked for their cooperation with the assessors in carrying out their duties.
• Step 8:The assessor will, at this point, advise the clerk or manager about the council's role in appointing an Assessment Review Commissioner. This individual will hear any appeals of the assessments, if necessary.

• Step 1:In the case of municipalities undergoing their first assessment, the assessors collect the information requested from the municipality as itemized in STEP SIX of the Initial Phase above. Assessors conducting reassessments will simply update the information concerning the properties already on record.
• Step 2:All other sources of data concerning the properties in the community are investigated and pertinent information is gathered. Sources include: the Registry of Deeds, real estate companies, surveyors and so on.
• Step 3:Information on each individual property is requested from the property owners and/or tenants as required. The detailed information on each property is gathered either by making on-site visits or by correspondence. This process of inspection and correspondence is most frequently used for commercial, industrial and rental properties, (i.e. apartment buildings and hotels).
  
  

  If, after a visual inspection of the property, the assessor feels that no significant changes in that property have occurred, the assessor may not do a full on-site inspection

  
  

  The Ten Year Revisitation Cycle. All property within a municipality will be visited at least once in a ten year period

• Rights and Responsibilities
  
  
  • Assessor has the right to have access to a property at any reasonable time to carry out his/her duties.
  • All information concerning the property that would help the assessor is required to be provided by any adult present at the time of the visit.
  • If the necessary information cannot be supplied at the time of the assessor's first visit, then the assessor can request either orally or in writing, the particulars from anyone who may have knowledge of the property. "Anyone" can include: owners, tenants, architects, contractors, etc. The information can vary from sale prices or rentals paid to construction and operating costs.
  • A person to whom a written request for information has been delivered by mail, electronically or in person by an assessor or a commissioner shall, within 45 days after the delivery, in writing, provide the assessor or commissioner with the requested information within the knowledge or possession of that person together with a statement of requested information which that person is unable to provide.
  • If the assessor is not satisfied with the accuracy or truthfulness of the information supplied he/she has the right and a duty to challenge it.
  • The assessor has the right to make an assessment of any property with or without the detailed information concerning that property. The assessment is based on the actual value.
  • An assessor is not required to accept the information given by anyone concerning the property.
  • If a person claims ownership of a property and the assessor has reason to believe that the individual in question does not have legal title to it, the assessor can leave the person's name off the assessment roll.
  
  
  
• Penalties
  
  
  • For refusing access or entry OR for giving false information: If convicted, an individual may be liable for a fine of not less than $50.00 and if the fine is not paid, can be sentenced to up to one month in jail.
  • For not providing requested information within 45 days: If convicted, the penalty is $25.00 for each day after the expiration of 45 days following the delivery or mailing of the request. If the fine is not paid then the penalty is up to one month in jail.
  • For any offence committed under Section 7 of the Assessment Act: Convicted or not, an individual who has contravened the law will LOSE THE RIGHT TO APPEAL any assessment made on the property in question during the year in which the offence occurred. This is also true for subsequent years, if the property owner continues to be uncooperative.

• Step 1: After properly identifying himself/herself, the assessor will explain the purpose of the visit and request permission to carry out the inspection.
• Step 2: The assessor will then observe, record and/or verify the relevant physical details of the exterior dimensions and characteristics of the property including both land and buildings. Some examples of the type of information that the assessor records are:
  • The type of house- bungalow, split-level, cottage, two story, etc.
  • Other "outbuildings"- carports, garages, decks, pools and other outbuildings are valued
  • The age and condition of the house
• Step 3: The interior finish details of the house are then recorded. Some details are:
  • The quality of the building materials and the handiwork used on the interior.
  • The size or dimensions and numbers of rooms
  • The type of heating and electrical system
  • The number of plumbing fixtures
  • Extra features such as fireplaces, basement rooms, etc.
• Step 4: During the inspection, the assessor will answer any questions concerning the assessment process and advise of the appeal procedures should the property owner be dissatisfied with the assessment.
  
  If the property owner is not at home. . . the assessor will leave a "NOTICE OF VISIT" at the house.

• Step 1:All the data from all the sources are compiled, evaluated, analysed and compared.
• Step 2:The assessor will calculate the reproduction costs, new, of the property and estimate depreciation from all sources. This is called "The Cost Approach".
• Step 3:The information on sales of comparable homes in the area prior to a pre-determined base date is reviewed and a value for the property is assigned.
• Step 4:The values determined in steps two and three are used to arrive at the assessed value or, in other words, the market value.
• Step 5:When assessing commercial properties, it is necessary to determine the value of the property by using revenue and expenditure statements. This is called "The Income Approach".
• Step 6:Once all assessments are reviewed for accuracy, an equalization process is used to assure uniformity. This process includes comparing properties in the field and finalizing values.
• Step 7:When all the values are finalized, the assessment roll is compiled and individual assessment notices are generated.
• Step 8:The official assessment roll is delivered to the clerk of the municipality. The assessment notices are mailed by the Municipal Assessment Agency.