Summary of Process by Jurisdiction

British Columbia  ·  Alberta  ·  Saskatchewan  ·  Manitoba  ·  Ontario  ·  Quebec  ·  Nova Scotia  ·  Newfoundland  ·  New Brunswick  ·  PEI











Appeal Dates / Process



British Columbia

BC Assessment Authority

July 1 of the preceding year, based on the physical condition of the property as of October 31 of the prior year

January 31

  • First level of appeals are due by January 1 to the Property Assessment Review Panel (PARP).
  • First level decisions are mailed by April 1.
  • Second level of appeals to the Property Assessment Appeal Board (PAAB) are due by April 30.

Annual cycle


Privatized Assessment by various municipalities

July 31 of preceding year

60 days from mailing of assessment notice - Appeal deadlines vary

  • Appeal deadlines vary by municipality; deadlines in major cities (Calgary, Edmonton) are typically in early March of the year.
  • Other municipalities mail their notices between Jan and July, with the appeal deadline 60 days after the mailing of the notice. Single level appeal tribunal.
  • Conclusion of litigation within calendar year.
  • Process called Advanced Consultation Period (ACP) is available for the City of Calgary, in order to pre-negotiate values prior to the finalization of assessment roll.

Annual cycle


SAMA (Saskatchewan Assessment Management Agency) for majority of municipalities

  • However, some prepare their own (i.e. Regina, Estevan)

Presently, the base date is June 30, 2006.


Starting in 2013, it will be January 1, 2011.

30 days after the notice has been mailed  (but 60 days in revaluation years)

  • Assessment is prepared on or before May 1st but may be prepared as early as September 1st of the year prior.
  • While commercial properties fall under the Market Valuation Standard, assessments are not property specific with values reflecting mass-appraisal neighbourhoods instead.
  • The municipality is required to prepare a new assessment roll every year.
  • Land and improvements can be assessed together or separately.
  • Assessment base date needs to be considered.
  • Property attributes (facts, conditions and circumstances) considered as of January 1 of each year.
  • The dominant and controlling factor in an assessment is equity.

Four-year cycle

  • Current: 2009
  • Next: 2013
  • Annual right of appeal


Provincial Municipal Assessor sets values for all of Manitoba except City of Winnipeg

April 1, 2010



21 days from receipt of assessment notice

  • Assessment notices are mailed 6 months prior to beginning of taxation year.
  • Appeals are disposed of prior to start of taxation cycle. Board of Revision hearing dates are typically held in the fall of each year.
  • An issue may only be heard and considered once in the cycle.
  • Winnipeg has both Realty and Business taxes.

Two-year cycle

  • Current: 2012
  • Next: 2014
  • Annual right of appeal


Municipal Property Assessment Corporation

Currently, January 1, 2008; for 2013 all property values will be updated to represent market values as of January 1, 2012.

March 31

  • Major reassessment planned for 2013-2016 tax years.
  • While assessments in Ontario are relatively straight-forward; mitigation scheme is complex.
  • Assessment increases are subject to phase-in; complexity arises when properties change mid-cycle.
  •  Ontario business properties are subject to a complex tax mitigation scheme, and newly constructed or renovated properties may be taxed at a differently.
  • Complexity of property tax regime complicates tenant allocation issues; tenants need to be proactive in reviewing landlord billings.

Four-year cycle

  • Current: 2009-2012
  • Next: 2013-2016



May be municipal office or private company contracted

Triennial valuation cycle, 18 month effective date offset from roll return date (i.e., 2012 – 2014 roll has July 1, 2010 effective valuation date)

April 30th in first year of reassessment cycle

  • Rolls and values can be consulted any time through the year; however,  re-valuations can be reviewed/appealed only at the beginning of the cycle, i.e. if a property is reassessed  for 2012-2014, an appeal can only be filed in the 2012 tax year. There is no other opportunity to appeal until the next reassessment.
  • Open review period is Jan 1 to Apr 30; again, for new rolls only.
  • No annual right of review therefore a new roll must be reviewed in the first year or the taxpayer must live with the assessment throughout the cycle.
  • If corrections to the value cannot be negotiated within this period, the next step is to file a formal Request for Review by April 30. Assessors must respond to these Requests by Sept  1.
  • Only exception to a challenge to a closed roll is if a property is being substantially altered through renovation or demolition.
    • In theory, the value can only be challenged once the assessor has issued a new assessment certificate.
    • In practice, the consultant can contact the assessor well in advance to mitigate the assessment increase through negotiations.

Triennial cycle

  • Municipalities are not synchronized to the same date throughout the province.

Nova Scotia

Provincial Valuation Services Corporation

January 1 of the year

21 days from the mailing date of the assessment notice

  • All rolls and values can be consulted any time through the year.
  • 3 levels of appeal.
  • First stage of appeal is Request for Review.
  • Upon confirmation, the further appeal is 7 days to the Nova Scotia Regional Assessment Appeal Court.
  • Upon receipt of the regional assessment appeal court decision, there is still an opportunity to appeal to be Nova Scotia Utility and Review Board.
  • Nova Scotia is different than the other provinces in that they value properties based on the income approach for apartments, shopping centers or primarily retail.
  • However, those that have never been valued on income approach will be valued of the cost approach, but they will be open for discussion on appeal. i.e.  many of the anchors will be valued on a cost approach.
  • No consistency with the models used to determine land values.

Annual cycle


Municipal Assessment Agency (City of St John’s managed separately)


What about the rest?


St. John’s - January 1, 2008

30 days from the mailing date of the assessment notice

  • All rolls and values can be consulted any time through the year.
  • Continuance of an appeal requires a filing fee of $25, which is refundable if the assessment is withdrawn prior to the hearing or the appellant is successful.
  • Appeal is made to the Assessment Review Commission.
  • If not satisfied with the decision, there is a further appeal to the trial division of the Supreme Court of Newfoundland.
  • In Newfoundland and in the city of St. John's their primary approach to value is mass appraisal which is based upon cost initially.
  • However upon request for reconsideration or an appeal, they will utilize 3 different approaches to value. Further, they are quite willing to discuss and make adjustments.
  • St.  John’s also has business occupancy tax which can also be challenged.
  • St John’s real estate market is very strong; property owners are bracing for significant increases for the 2013 re-assessment.

Triennial cycle

  • Annual right of appeal
  • Municipalities are not synchronized to the same date throughout the province.

New Brunswick

Service New Brunswick -  Assessment Division

January 1st of the tax year

30 days from mailing date of the assessment notice

  • All rolls and values can be consulted any time through the year.
  • 2 levels of appeal.
  • 1st level is Request for Review; if unsuccessful at this level, the appellant has 21 days to appeal to the New Brunswick Assessment and Planning appeal board.
  • Utilize cost-based approach to value which is indexed up based on mass appraisal indexes.
  • Appeal will trigger discussions on income valuation. Alternately and frequently, they will affix the value using a functional or other obsolescence argument justification for a reduction in the cost approach.
  • Assuming they can be convinced that the income approach is more appropriate, they will actually adopt an income approach.
  • If it goes to the assessment and planning appeal board, they have been known to use 3 approaches to value.

Annual cycle

Prince Edward Island

Government  provides a centralized assessment and taxation

January 1st of the tax year

90 days from the mailing date of the assessment notice

  • All rolls and values can be consulted any time through the year.
  • There are 3 levels of appeal in PEI.
  • If not satisfied with the decision at the first level, a further appeal can be made to the Island Regulatory & Appeals Commission 21 days from the date of the appeal decision.
  • Cost driven and generally value is kept low.
  • They tend to stay away from the income approach.
  • They are open to discussions regarding valuation.

Annual cycle