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Appeal Information
Filing an Appeal
This section explains how to file an initial appeal if you disagree with your property assessment. We encourage you to talk to us prior to appealing. Please note that there is a deadline to appeal your assessment. This deadline is 21 days from the date on your assessment notice (date mailed).
First Steps in the Appeal Process
What can I do to assist me in my decision to appeal?
Step 1: Review Your Notice
Is the information listed on the assessment notice correct? Is the market value correct? Is your eligibility for the Capped Assessment Program correct? The notice also shows your property classification and any exemptions that may apply.
For example, the market value on your 2012 assessment notice should reflect the market value of the property as of January 1, 2010 and the physical condition of the property as of December 1, 2011 (E.g. if you added an addition to your home, garage or completed renovations in 2011, these upgrades would be reflected in your 2012 assessment.).
Step 2: Review PIN Report
By visiting our website www.pvsc.ca you can view your property account details by using your PIN access number and Assessment Number. You can find these numbers on the top right hand corner of your current assessment notice.
Step 2: Talk to Us
If you disagree with the information on your notice, contact us (via our website, phone or in person) to discuss your concerns. We will be pleased to discuss your property file, explain how the market value was determined and explain the Capped Assessment Program eligibility requirements. You may find that your questions can be answered to your satisfaction at that time.
Step 3: Complete Appeal Form
If you wish to appeal your property assessment, complete the appeal form located on your assessment notice.
Step 4: Send to PVSC
Once you have completed the appeal form, mail or fax it to our address or deliver it to a local office location. See address information on the notice or the back of this guide. Please note that by law, your signed appeal MUST be received by a specific date (see your assessment notice or contact us).
When do I appeal?
Annual assessment notices are mailed in January. If you decide to appeal your assessment, you must appeal within 21 days from the date of service on your assessment notice (the date on your notice).
What can and cannot be appealed?
Possible grounds for appeal include market value, assessed owner’s name and property classification. You cannot appeal your municipal property taxes as these are calculated and determined by your municipality.
Who can appeal?
In most cases, the property owner is the person who appeals the property assessment (appellant). Appeals can also be made on your property by anyone who owns property in the same municipality, including corporations or the municipality itself. In other words, it is possible for someone else to appeal the assessment on your property.
Where do I obtain an appeal form?
Appeal forms are on your assessment notice and also available on our website at www.pvsc.ca.
Can I appeal by electronic mail?
No. Currently appeals cannot be accepted electronically.
How do I appeal?
You can file your appeal by completing and signing the appeal form or by written request. The form or request can be faxed to 1-888-339-4555, mailed to the address on the back of your assessment notice, or dropped off at a local office listed on the back of the notice. We encourage you to talk to us at 1-800-380-7775 before you make the decision to appeal. Your signed appeal MUST be received by the deadline noted on the assessment notice.
If you are sending a written request, it must include:
- the assessment number, as stated on your assessment notice;
- the property description (address and/or legal description), as stated on your assessment notice;
- your full name, mailing address and a contact phone number where you can be reached during the day;
- a statement as to whether or not you own the property in question;
- an address for the delivery of any notices;
- the grounds upon which your complaint is based; and,
- if you appoint an agent, the agent’s full name and business phone number.
Is there a fee for appealing?
No. You will not be charged to file an assessment appeal.
What if my appeal is late?
If your appeal is late, we send you notification of late receipt and explain the next steps. The Assessment Act requires that you provide the reasons which prevented you from filing during the 21 day appeal period to the Regional Assessment Appeal Court (RAAC). The RAAC will either accept or reject the application to allow the appeal to proceed.
If you are a non-resident of Nova Scotia and your appeal is received after the 21 day appeal period, you may apply in writing to the RAAC within 10 days (of the end of the 21 day appeal period), asking to have your appeal accepted. You will receive a decision notifying you of the results of this application.
Can I lose the right to appeal?
PVSC may ask the court to dismiss an appeal if a property owner refuses a request to inspect the property or fails to provide information to value the property. The provision to provide necessary information to accurately assess property is a legislative requirement.
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