Assessment Appeals

Appeal Management

  1. Letter of Acknowledgement
    Once an assessment appeal is filed, the Board will send the parties a letter acknowledging receipt of the appeal.

  2. Appeal Management
    To efficiently manage the conduct of appeals, all appeals must go through an Appeal Management Preliminary Hearing ("Pre-Hearing"). The purpose of the Pre-Hearing is to determine “next steps” for the appeal and to schedule dates.

  3. Notice of Pre-Hearing
    The Board will send the parties a notice setting the date and time for the Pre-hearing, which will be held either in person, by telephone or video-conference. A copy of the Board’s Rules of Procedure will be included.

  4. Appeal Management Pre-Hearing
    Two Board Members will preside at the Pre-Hearing. At a minimum, it is expected the parties will have a clear understanding of the nature of the appeal and be prepared to schedule dates for any further proceedings deemed necessary by the Board. Respecting “next steps”, all appeals will be scheduled for a Case Management Conference unless the Board decides, based on discussions with the parties, that:
    • there is a chance to settle or withdraw the appeal; or
    • there are reasons for the appeal to proceed directly to a Hearing.

  5. Appeal Management Pre-Hearing Order
    At the conclusion of the Pre-Hearing, the Board will issue an Interim Order advancing the appeal to one of three possible streams:

    1. Settlement Discussions
      If in the opinion of the Board there is a chance to settle or withdraw the appeal, the parties will be ordered to enter into settlement discussions and, within 30 days (the “Specified Date”), prepare and file either a Certificate of Agreement ("Certificate") or Notice of Withdrawal ("Withdrawal"). If the Board does not receive a Certificate or Withdrawal by the Specified Date the parties must attend a further Pre-Hearing, the date of which is included in the Interim Order. The possible outcomes are as follows:
      • If the parties agree to a revised assessment, the Assessor will prepare and file a Certificate and supporting documents, signed by the parties. If the Board is satisfied the proposed revised assessment reflects the value of the property as at the reference date, an Order will be issued to change the assessment.
      • If the party who filed the appeal wishes to withdraw it, they will prepare and file a Withdrawal.
      • If the Board does not receive a Certificate or Withdrawal by the Specified Date, the parties will attend a further Pre-Hearing to schedule an expedited date for either a Case Management Conference or Hearing.

    2. Case Management Conference
      The parties will be ordered to attend a Case Management Conference.

    3. Hearing
      If in the opinion of the Board an appeal should proceed directly to a Hearing, the parties will be ordered to attend a Hearing.