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Filing an Appeal
Filing An Appeal
We encourage you to talk with us prior to appealing. Please note that there is a deadline to appeal your assessÂment. This deadline is 21 days from the date on your assessment notice (date mailed).
First steps in the appeal process:
Step 1: Review Your Notice
Confirm that the information listed on your assessment notice is correct. Is the market value correct? Is your eligibility for the Capped Assessment Program correct?
The market value on your 2011 assessment notice should reflect the market value of the property as of January 1, 2009 and the physical condition of the property as of December 1, 2010 (e.g. if you added an addition to your home, garage or completed renovations in 2010, these upgrades would be reflected in your 2011 assessment). Confirm that this information is accurate.
The notice also shows your property classification and any exemptions that may apply.
Step 2: Talk to Us
If you disagree with the information on your notice, contact us to discuss your concerns. We will be pleased to review your property file, explain how the market value was determined as well as the eligibility requirements for the Capped Assessment Program.
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, return it through regular mail, by fax or by hand delivering it to any of our office locations. By law we must receive your appeal by the date outlined on your assessment notice.
General Appeal Questions
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. Appeals can also be made on your property by anyone who owns property in the same municipality or the municipality itself.
Where do I obtain an appeal form?
Appeal forms are attached to the bottom of your assessment notice.
Can I appeal by on-line?
No, appeals must be submitted in writing. They can be delivered in person or faxed to a PVSC office.
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 you will receive notification of late receipt. If you wish to continue you are required to provide reasons to the Regional Assessment Appeal Court (RAAC) as to why you were unable to meet the 21 day appeal period. 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, requesting that your appeal be accepted. You will receive a decision notifying you of the results of this application.
Can I lose the right to appeal?
The Nova Scotia Assessment Act requires that property owners provide any/all information necessary to accurately assess their property. This may include an on-site inspection. PVSC may ask the court to dismiss an appeal if access to necessary information and/ or a site visit has been refused by the property owner.
Other Information that may interest you:
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