Appeal & Review
A property owner, after receiving the "Notice of Assessment" may disagree with the assessed value of the property and want to appeal the decision. The two basic reasons for a property owner to appeal are that, in the opinion of the owner:
- the property has been assessed for an amount that is either higher or lower than actual value and/or
- the property was not assessed uniformly with similar properties in the municipality.
The resolution of a disagreement surrounding an assessment can be a three part process.
- The assessor involved will examine the assessment records for arithmetical errors and if required will re-assess the property and advise the owner of the results.
- If the owner remains dissatisfied and wishes to pursue the appeal, the owner has access to an independent Assessment Review Commission. The commission will hear the evidence of both sides and make a decision.
- Decisions of the Assessment Review Commission can be appealed to the Trial Division of the Supreme Court of Newfoundland.
A number of terms are found in this section which may be unfamiliar to the reader. The following definitions will explain some of the more important one to know:
- is a person formally authorized by a property owner to act on their behalf. An agent may appeal the assessment of a property or properties for the property owner. This authority should be in writing and provided to the clerk prior to the hearing
- is the process the appellant takes to have a review of the assessment done for his or her property.
- Appeal Hearing
- is the hearing held by an Assessment Review Commissioner to review an assessment which has been appealed.
- is the person who objects to the assessment done for his or her property or objects to an omission or error on the assessment roll and who appeals the matter to the Commission.
- Assessment Act
- is the statute in force in our province which sets forth the process for the assessment of properties and related matters.
- Assessment Roll
- is the written document on which the name of the owner, the address of the property, the parcel ID number, and the assessed value of the property are contained.
- is the person appointed under the Assessment Act, 2006 to assign values to properties for taxation purposes.
- Clerk of Commission
- is the town or city clerk appointed under the Municipalities Act who records the proceedings and decisions of a commissioner hearing an Appeal.
- is the person appointed by a municipality prior to January 31 each year to hear and decide assessment appeals. The council must notify the Executive Director of the Assessment Agency of the appointment of the commissioner not more than 14 days after the appointment.
The Assessment Review Process
There are three phases of the assessment review process: the Appeal Phase, the Assessment Review Commission Hearing Phase and the Post Hearing Phase.
Each part of the process has key people doing specific things to insure that the appeals are managed in a fair and equitable way. The process of handling appeals through the phases and the various roles and responsibilities of key individuals follow: