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 by the municipality itself.
Can I appeal a property that I do not own?
Yes, you may appeal a property that you do not own. According to the Nova Scotia Assessment Act, in order for your appeal to be accepted by PVSC you are required to:
- Provide notice of the appeal in writing to the assessed owner of the property and provide a copy of that notification to the recorder
- ·own property within the municipality in which the appeal resides
If both these requirements are met your appeal will be reviewed by an assessor.
If the information is not received within 30 days of request a preliminary hearing will be scheduled with the Nova Scotia Assessment Appeal Tribunal (NSAAT) to determine whether your appeal can be accepted by PVSC.
What can be appealed?
Property assessment, ownership, or classification of the property can be appealed.
When do I appeal?
Annual assessment notices are mailed in January. If you decide to appeal your assessment, you must appeal within 31 days from the date on your assessment notice.
Where do I obtain an appeal form?
Appeal forms are attached to the bottom of your assessment notice or can be downloaded here.
Can I appeal online?
No, appeals must be submitted in writing. They can be mailed, 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 Nova Scotia Assessment Appeal Tribunal as to why you were unable to meet the 31 day appeal period. The Tribunal will either accept or reject the application to allow the appeal to proceed.
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.
Can I cancel my appeal?
Yes. You may withdraw your appeal by notifying the PVSC. It is important to note that once an amended notice is processed and mailed, PVSC cannot cancel the notice.
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 (two years prior to the date of your assessment notice). 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 the property owner in the appeal process, the assessor’s role is to determine whether that evidence has an effect on market value.
Why did my assessment change (increase or decrease)?
PVSC is mandated under the Nova Scotia Assessment Act to reflect the market value of your property every year. There are a variety of reasons why an assessment can change, such as market activity in your neighbourhood and/or improvements to your property.
How can I access information on my property and view the status of my appeal?
Detailed information about your property and the status of your appeal can be view in your “My Property Report” by entering your Assessment Account Number (AAN) and PIN access number (found on the upper right hand corner of your assessment notice). If you do not have access to the Internet, you can call us at 1-800-380-7775.
How can I access assessment information on properties in my neighbourhood?
You can access information on comparable properties, such as assessed value, number of bedrooms, year built, etc. on our website using the various search tools in the “Find an Assessment” section.
How long does it take to process an appeal?
Appeals are typically processed between February and May of each year.
What happens once PVSC receives my appeal?
An assessor reviews your reason(s) for appealing, the market in your area and your specific property details. The assessor will contact you to review this information and answer any questions you might have. Once an assessor has completed your appeal review we will notify you by signature mail. This notice will indicate whether your assessment has been amended or confirmed.
What do I do once I am notified that my assessment has either been confirmed or amended?
If you are satisfied with the outcome of the appeal review, your appeal is complete. If you are not satisfied with the outcome of the appeal review please contact us. You may also file an appeal with theNova Scotia Assessment Appeal Tribunal – an independent, third party tribunal that provides a means for resolving assessment appeals. The Tribunal must receive your appeal within 14 days of the date you signed to receive your confirmed or amended assessment notice.
What are my next steps if I want to continue my appeal?
Once you have filed an appeal with the Nova Scotia Assessment Appeal Tribunal, you will be mailed a letter confirming the Tribunal has received your appeal. The Tribunal will schedule your appeal hearing and notify you of the date, time and location. It is recommended that you gather information to support your appeal. Additional information on these next steps is provided in the confirmation letter from the Tribunal.