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Regional Assessment Appeal Court
(RAAC) is administered by the Province of Nova Scotia (Service Nova Scotia and Municipal Relations). Members of this Court are appointed, trained and paid by the Province of Nova Scotia. A hearing of the Regional Assessment Appeal Court is an informal hearing attended by the assessor, a RAAC member and yourself, as the appellant.
Important Note: RAAC schedules Regional Assessment Appeal Court Hearings for continued appeals throughout the year and the majority of appeals are heard between April and September. However, some appeals may be scheduled after September based on the receipt date of the appeal, volume, etc. While waiting to receive your notice of hearing, if you have any additional questions, please feel free to contact RAAC at 1-902-893-5806 or toll free at 1-855-893-5806.
What happens after I send notice to continue my Appeal?
Step 1: Notification of Receipt of Continued Appeal
Once your continued appeal is received by the RAAC you will receive an acknowledgement letter explaining the next steps of your appeal.
Step 2: Notification of the Hearing
A hearing with the Regional Assessment Appeal Court (RAAC) will be scheduled. You will receive a Notice of hearing 6 to 10 days prior to the hearing stating the location, date and time of your hearing. The average length of a hearing for a residential property is between 15 and 30 minutes. A hearing for a commercial property is often longer. If you cannot attend the hearing, you may have someone appear on your behalf, or you may prepare a written submission for the Court to consider.
Step 3: Regional Appeal Court Hearing Preparation
The Regional Assessment Appeal Court (RAAC) has the authority to consider and make a ruling on items such as:
- Market value of your property
- Classification (i.e. residential vs. commercial)
- Name of person assessed
By law, the burden of proof rests with the person filing the appeal. This means that you must prove that the assessment is inaccurate. It is important that you present evidence regarding the market value of your property. Examples of such Information could include photographs, sales in your area of similar properties, a recent appraisal, sales and sale price information from your local realtor, documentation supporting your issues or concerns, etc.
Step 4: Regional Assessment Appeal Court Hearing
Appellants are usually asked to present their case first. The assessor, representing PVSC will then present his/her case. You and the assessor will have the opportunity to ask questions. The court member may also ask questions. During the hearings, the assessor may provide both you and the RAAC Member with a copy of a summary form containing information on the property under appeal. If you believe any information provided by the assessor is inaccurate, you may bring this to the Court’s attention.
Step 5: Regional Assessment Appeal Court Decisions
After hearing from both parties and asking questions, the RAAC Member has 60 days by law to issue a decision. You will receive a formal decision by signature (registered) mail. The decision may confirm, change the assessment or dismiss the appeal. RAAC provides notification to your municipality advising them of any change to your property assessment. Your municipality will update your tax account accordingly.
Step 6: Appealing Regional Assessment Appeal Court Decisions
If you are not satisfied with the Regional Assessment Appeal Court’s decision, you can file an appeal of that decision to the Nova Scotia Utility and Review Board (NSUARB) within 30 days of the date the decision was mailed to you. Information about filing an appeal will be included with your Regional Assessment Appeal Court decision or you may also contact RAAC for further information. In addition, you may visit the NSUARB website at www.nsuarb.ca for further information.
Please note that the Notice of Appeal form must be completed in full in order for the appeal to be considered. Failure to complete the form in full could result in the appeal not being heard.
How do I prepare for the Regional Assessment Appeal Court (RAAC) hearing?
You should be prepared to present evidence regarding the market value of your property or other issues you are raising in the appeal, such as classification. Examples of such information could include sales in your area of similar properties, a recent appraisal, relevant sales information from your local realtor, PVSC office or any other documentation supporting your issues or concerns, etc.
Are there other ways to settle the appeal?
A consultation can be set up between you and the assessor to review your property information. If you and the assessor are in agreement about a change in assessment, a joint recommendation may be made to the Court.
When will the RAAC hearing be scheduled?
You will receive notification of the hearing 6 to 10 days prior to the scheduled hearing date, stating the location, date and time of your hearing. Hearings are scheduled from Monday to Friday between 9:00 a.m. and 4:00 p.m.
Am I required to attend the RAAC hearing?
If you cannot attend the hearing, you may have someone appear on your behalf, or a written submission may be prepared to be presented to Court. If no one appears and no written submission is presented, your appeal may be dismissed.
Should I submit evidence at the RAAC hearing?
Yes. You should be prepared to present evidence regarding the market value of your property, or other issues you are raising.
Can I withdraw my appeal before the RAAC hearing?
If you wish to withdraw your appeal at any time before the hearing, please contact the recorder at RAAC prior to the hearing. Your withdrawal should be submitted in writing to ensure that the hearing does not proceed.
What happens at the RAAC hearing?
Appellants are asked to present their case first. The assessor, representing PVSC may then present his/her case. You and the assessor will have the opportunity to ask questions. The RAAC Member may also ask questions. During the hearings, the assessor may provide both you and the court member with a copy of a summary form containing information on the property under appeal. If the assessor provides information which you believe to be inaccurate, you may bring this to Court’s attention.
What is the role of the RAAC member?
The RAAC Members role is to hear property assessment appeals and render a decision in accordance with the Assessment Act. He/She is objective and does not work for or act in the interest of the municipality or the property owner or the PVSC.
What is the role of the court recorder?
The Court Recorder’s role is to work for the Regional Assessment Appeal in scheduling your appeal and processing court correspondence.
What is the role of the assessor?
The Assessor’s role is to determine an accurate estimate of Market Value for your property at a certain point in time (base date). When an assessment is appealed, it is the assessor’s role to review the assessment to confirm that it is correct or revise the value accordingly, and then defend that value. If new evidence is presented by an appellant in the appeal process, PVSC’s role is to determine whether that evidence has an effect on market value.
How long before a decision is made?
The RAAC Member is required to return a decision within 60 days.
What if I’m not satisfied with the RAAC decision?
If you are not satisfied with the court’s decision, you can file an appeal to the Nova Scotia Utility and Review Board (NSUARB) within 30 days of the date the decision was mailed. The Director of Assessment or Municipality may also appeal within this timeframe.
Is there a fee for RAAC?
No. There is no charge for Regional Assessment Appeal Court.
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