Appeals

A property owner who objects to their assessment has the right to appeal the assessment notice. (See under Section 30 of the Assessment Act)

The deadline to file an appeal is 60 days from the date the assessment notice is issued. The exact date will be stated on the assessment notice. 

The appeal process

Step 1: Review of assessment notice

When you receive your assessment notice, please review the details listed carefully. The value on your assessment notice reflects the value of the property (including land and all improvements) as of the base date. The base date for 2024 and 2025 assessment notices is January 1, 2022.

Step 2: Discuss with the Assessment division

If you believe the information on your notice of assessment is incorrect or you have questions about the assessment, contact us and an Assessor will discuss your file and explain the valuation process.

Step 3: Filing the appeal

Reaching out to the Assessment office for a discussion does not extend the appeal period. The deadline to file an appeal is 60 days from the date of the assessment notice. The exact date is on the notice. Appeals must be received or postmarked on or before the date indicated. The legislation does not permit late appeals.

To file an appeal, fill out the section on the assessment notice and return it to the Office of the City Clerk along with the appeal fee.

Information required to appeal

• The grounds for the appeal.
• Contact information (phone and/ or email) to ensure that the City can contact you with details on your appeal. It is important to provide contact information as the first step in the appeal process is for us to review the property. During this step an assessor will contact you and may ask to inspect the property.
• Pay the appeal fee: $60 for residential properties and $200 for commercial properties. If the appeal is successful, the fee will be returned.
• Choose whether you want a hearing in person or virtually.

Ensure the City Clerk gets your appeal form and payment by the appeal deadline noted on the bottom of your assessment. Appeals received after the deadline will not be processed.

Step 4: Review of property assessment

When you file your appeal, the City Clerk notifies the Assessment division. The assessor responsible for the property will then contact the property owner. We may ask for a property inspection and more information from the property owner.

Section 7 and Section 8 of the Assessment Act provides the assessor the right to enter the property and request information. Failure to provide access or requested information may result in denial of the appeal.

Following the review, the assessor will contact the property owner to discuss the review and advise of any applicable changes in the assessment.

At this point in the process the property owner can accept the results of the review and withdraw their appeal, or they can continue to the hearing.

Step 5: Appeal hearing

An independent commissioner appointed by Council hears appeals. The commissioner has no authority over taxes or taxation levels in the municipality. The commissioner can only hear appeals relating to the assessment of a property.

The Office of the City Clerk contacts, in writing, both the appellant and the Assessor approximately 30 days prior to the hearing date, advising of the date and time of court as well as the date of disclosure (disclosure is any information which you intend to use to support your appeal). Parties’ disclosure must be received by the Office of the City Clerk by the date specified. Once disclosure is received by both parties, the Assessment Review Court Clerk will exchange the information. If disclosure is not received on time, the others disclosure will not be provided. This can also be cause for postponement of the hearing. The property owner and the assessor present their cases during the hearing. The commissioner, property owner and assessor can all ask questions. Appeal proceedings are recorded for record-keeping purposes.

Items to think about when preparing for Assessment Review Court hearing:

• Gather sales data on properties similar to the one being appealed (size, age, location) that sold around the base date. The base date is on the Notice of Assessment.

• Get an estimate of the property’s value in the current market from a professional.

• Gather repair estimates from a contractor for any physical issues with the property. Keep in mind that not every defect will have an impact on the assessed value.

• Gather information on appraisals and assessments of comparable properties found in the neighbourhood. Property Assessment Search Application is available on the website www.stjohns.ca

• If presenting comparisons between the property under appeal and other comparable properties, compare features such as location, lot, building size, age, structure type, quality, basement (finished or unfinished), garage, outbuildings, repairs, and environmental problems.

• Gather photographs of the property being appealed and other comparable properties. It can be useful to show whether a comparable is similar and is especially important if condition or quality is an issue.

• For condominium units, compare other features such as the floor and the location of the unit, view, parking, elevators and building services.

• Maps can be helpful to locate properties used in comparison.

• Use a computer spreadsheet program to create a comparison chart or prepare one by hand.

• Either party may have witnesses appear on their behalf and can also self-represent or have a representative.

*Please note that you cannot provide hyperlinks to websites. All materials must be provided for the Commissioner to consider

Following the hearing the commissioner confirms or amends the assessment. Both parties receive the commissioner's decision in writing.

Step 6: Appeal the decision

If either party is not satisfied with the commissioner's decision, they can file an appeal with the Trial Division, Supreme Court of Newfoundland and Labrador.

Appeals must be filed within thirty days of mailing or delivery of the commissioner's decision.

As per Section 39 of the Assessment Act: “The court shall either confirm or vacate the decision of the Commissioner and where vacated the court shall refer the matter back to the commissioner with the opinion of the court as to the error in law or jurisdiction and the commissioner shall deal with the matter in accordance with that opinion.”