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Appeal Directly to the Assessment Appeals Committee

Overview

The Assessment Appeals Committee (AAC) hears and decides some appeals that have not been before the Board of Revision. Consolidation appeals and some appeals involving commercial or industrial property can come to the AAC directly.

Guidance

In some instances, you may appeal directly to the Assessment Appeals Committee (AAC).

You can appeal directly if:

  • you have multiple properties in different municipalities, and you'd like to consolidate them to one appeal; or
  • your property is classified as commercial or industrial, and has an assessed value of more than $1 million.

Eligibility

You can consolidate your appeals to the Assessment Appeals Committee (AAC) if:

  • the issues with each property assessment are similar;
  • you have an interest in each property under appeal;
  • you submitted a notice of appeal to the Board of Revision (BOR) in each municipality; and
  • you submit the application for leave to appeal to the AAC.

You can appeal your commercial or industrial property assessment to the AAC directly if:

  • the property has an assessed value over $1 million;
  • you have an interest in the property;
  • you submitted a notice of appeal to the BOR; and
  • you, the BOR and the municipality agree to have your appeal heard by the AAC directly.

How to Apply

You may apply within 30 days of:

  • your notice of assessment being mailed;
  • a notice being published in the Gazette or a local newspaper saying assessment notices have been sent; or
  • a notice being published in the Gazette or a local newspaper saying a bylaw or a resolution has been passed to not send assessment notices.

For appeals you'd like to consolidate:

  1. Complete the application for leave to appeal, and include a copy of the notice of appeal submitted to each Board of Revision.
  2. Submit the application for leave to appeal to the Assessment Appeals Committee (AAC):
    • personally by emailing, submitting online or delivering; or
    • by regular mail.
  3. Mail or personally deliver your appeal fee of $1,000 to the AAC.
  4. Mail or personally deliver a copy of your application for leave to appeal to:
    • each BOR; and
    • all other parties to the appeal.

For commercial or industrial appeals:

  1. Complete your notice of appeal, and include;
    • a copy of your notice of appeal to the BOR; and
    • a copy of the agreement between you, the municipality, and the BOR to appeal directly to the AAC.
  2. Submit your notice of appeal to the AAC:
    • personally by delivering, emailing or submitting online; or
    • by regular mail.
  3. Mail or personally deliver your appeal fee of $600 to the AAC.
  4. Mail or personally deliver a copy of your notice of appeal to:
    • the BOR; and
    • all other parties to the appeal.

Apply

  • Step 1 (Saving file): Right-click on "Notice of Appeal to the Assessment Appeals Committee" box below then select "Save Link as..." or "Save Target as..." and save the file to your computer.
  • Step 2 (Opening file): Open the PDF using Adobe Acrobat® or Adobe Reader®, version 8 or later.

Notice of Appeal to the Assessment Appeals Committee

What happens after I file my appeal?

All appeals will go through our case management process, which includes:

  • reviewing and streamlining the issues/grounds in your Notice of Appeal (NOA);
  • where possible, mediating with the parties to resolve issues; and
  • resolving any outstanding issues by having a hearing (written submission, video conference or in-person).

Step 1: Streamlining Issues

  • In most cases, the case management team will review the issues in your appeal to ensure they are succinct (brief and clearly expressed):
    • A one 14-day extension is provided to the appellants to clarify the issues and provide supporting facts in your NOA.

Step 2: Mediation

  • Our case management team will guide the parties towards their own resolution by having joint sessions and/or separate caucuses with parties to help both sides define the issues clearly, understand each other's position and move closer to resolution.

Step 3: Acknowledgement

  • We will formally acknowledge the appeal with the streamlined grounds and the hearing type.

Step 4: Any outstanding issues are resolved by in-person hearing:

  1. Appellant sends in his/her submissions(due date: 40 days prior to the hearing)
  2. Respondent sends in his/her submissions(due date: 30 days prior to the hearing)
  3. Appellant may submit a "last word" document (due date:23 days prior to the hearing)
  4. The Committee hears both parties and decide the appeal.

Step 5: Decision

  • A written decision will be issued within 60 days of the hearing.

Further Information

Legislation that applies to the Assessment Appeals Committee:

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