In short
In Canada, each province has its own property assessment rules. Six provinces reassess every year (British Columbia, Alberta, New Brunswick, Nova Scotia, Prince Edward Island, Newfoundland and Labrador outside St. John's); Manitoba every two years, Quebec every three, Saskatchewan every four; Ontario is still on 2016 values. Most deadlines fall between January and April, except in Manitoba and Prince Edward Island. The table below compares all ten provinces.
The ten provinces compared
| Province | Who assesses | Cycle | Valuation date | Deadline to challenge | Appeal |
|---|---|---|---|---|---|
| British Columbia | BC Assessment, the provincial authority that produces assessments. It does not set tax rates or calculate tax bills. | Every year: a new roll is completed on or before December 31 and is used for taxation the following year. | July 1 of the year before the tax year, based on the property's physical condition on the following October 31. | Notice of Complaint filed with BC Assessment by January 31; moved to the next business day when the 31st falls on a weekend (February 2 in 2026). | Property Assessment Appeal Board (PAAB), by April 30; then the B.C. Supreme Court on a question of law only. |
| Alberta | Municipalities: the municipal assessor assesses all property except designated industrial property, which the provincial assessor assesses (MGA, s. 289). | Every year. “All property assessments are prepared annually,” says alberta.ca. | Market value on July 1 of the previous year (MRAT, s. 6) and physical condition on December 31 of the previous year (MGA, s. 289(2)). For 2026 notices: July 1, 2025 and December 31, 2025. | The complaint must be filed no later than 60 days after the notice of assessment date printed on the notice (MGA, s. 284(4)). In 2026, that was March 23 in both Calgary and Edmonton. | Complaint to the municipality’s Assessment Review Board (ARB): LARB for 3 or fewer dwellings and farm land, CARB for 4 or more dwellings and non-residential property. Then judicial review at the Court of King’s Bench within 60 days of the decision (MGA, s. 470). |
| Saskatchewan | SAMA (Saskatchewan Assessment Management Agency) for most municipalities; Regina, Saskatoon, Prince Albert and Swift Current do their own assessments | Revaluation of all properties every four years (the latest in 2025) | Base date of January 1, 2023 for the 2025 revaluation values | 30 days after the assessment notice is mailed, 60 days in a revaluation year; the exact date is printed on the notice | Assessment Appeals Committee (AAC) of the Saskatchewan Municipal Board, within 30 days of being served with the decision; then the Court of Appeal on a question of law or jurisdiction |
| Manitoba | City of Winnipeg (Assessment and Taxation Department) in Winnipeg; elsewhere, the Provincial Municipal Assessor (Property Assessment Services) | General reassessment every two years (2025, then 2027) | April 1, 2025 for the 2027 reassessment (a value that also applies in 2028) | At least 15 days before the Board of Revision sitting set in each municipality’s public notice; the date is on the assessment notice (Winnipeg, 2027 roll: June 29, 2026) | Manitoba Municipal Board within 21 days after the decision is sent, for value or classification; Court of King’s Bench for liability to taxation |
| Ontario | Municipal Property Assessment Corporation (MPAC): it assesses and classifies every property in Ontario | Four-year cycle in law, but the 2020 province-wide reassessment was postponed: January 1, 2016 values apply through the 2026 tax year (O. Reg. 282/98, s. 48.6). Nothing official yet for 2027. | January 1, 2016, for the property in its current state | Request for Reconsideration by March 31 of the tax year, or 120 days from the issue date on a Property Assessment Change Notice | Assessment Review Board (ARB), Tribunals Ontario: 90 days after MPAC's decision |
| Quebec | Municipalities and RCMs (municipal body responsible for assessment) | Three-year roll: new values every three years | July 1, 18 months before the roll takes effect | Before May 1 of the roll's first year (60 days if the notice is mailed after February) | Tribunal administratif du Québec (TAQ), real estate division |
| New Brunswick | Service New Brunswick (Property Assessment Services), province-wide | Every year | January 1 of the previous year; the property’s state and condition is taken on January 1 of the tax year | Request for Review within 30 days of the mailing date on the notice (February 18 in 2026) | Assessment and Planning Appeal Tribunal (APAT), within 21 days of the decision being mailed (or 21 days after 90 days without a decision) |
| Nova Scotia | Property Valuation Services Corporation (PVSC), an independent not-for-profit, province-wide | Every year | January 1 of the previous year; the property’s physical state is taken on December 1 before the notice | Appeal form received by PVSC by midnight, 31 days after the date of the notice (February 12 in 2026) | Nova Scotia Assessment Appeal Tribunal (NSAAT), 14 days after PVSC’s decision; then Nova Scotia Regulatory and Appeals Board (NSRAB), 30 days after the NSAAT decision |
| Prince Edward Island | The Province (Minister of Finance, Taxation and Property Records division) assesses all real property on the Island; municipalities do not assess. | Every year: the Minister revises all assessments, effective January 1 of the following year (Real Property Assessment Act, s. 10). | Market value, revised annually. The Province does not publish a specific valuation (base) date. | 90 days after the notice is mailed to file a referral; the exact Referral Closing Date is printed on page 4 of the tax bill. | Island Regulatory and Appeals Commission (IRAC), within 21 days of the decision letter; then the PEI Supreme Court (notice within 45 days). |
| Newfoundland and Labrador | The Municipal Assessment Agency (MAA) assesses every municipality except the City of St. John’s, which has its own Assessment Division. | Annual base date for municipalities assessed by the MAA; every second year for St. John’s (Assessment Act, 2006, ss. 2 and 19). | Actual (market) value as of the January 1 base date, used for taxation one year later (MAA) or two years later (St. John’s). In St. John’s: January 1, 2024 for the 2026 and 2027 notices. | 60 days from the date of the assessment notice; the exact deadline is on the notice (Box 3 on an MAA notice). Late appeals are not accepted. | An Assessment Review Commissioner appointed by council (decision by the following March 15); then the Supreme Court Trial Division, within 30 days, on a question of law or jurisdiction. |
Quebec: the calendar by municipality
In Quebec, the deadline depends on each municipality's roll. Payotte publishes the calendar of all 1,131 municipalities: 351 get a new roll on January 1, 2027.
How these rules were checked
Every date, deadline and fee comes from the assessment body, the provincial statute or the appeal tribunal, consulted on September 28, 2026. Sources are listed in each provincial hub. Your assessment notice always prevails.
Talk to an appraiser in your area
For an income property, a high value or an appeal before a tribunal, a professional appraiser is the right person. Payotte names one per sector, selected on public data.
Find the verified appraiser in my areaGeneral information based on public sources. This is neither legal advice nor a certified appraisal. A review request can also lead to a higher value.
Frequently asked questions
What is the deadline to appeal a property assessment in Canada?
It depends on the province: January 31 in British Columbia, March 31 in Ontario, before May 1 of the roll's first year in Quebec, a number of days after the notice in most other provinces, and at least 15 days before the Board of Revision sitting in Manitoba. The table gives each province's rule, and your assessment notice prevails.
Who assesses my property?
A provincial body in several provinces (BC Assessment, MPAC in Ontario, PVSC in Nova Scotia, Service New Brunswick, the Province in Prince Edward Island), municipalities in Alberta and Quebec, and a split between the province and big cities elsewhere (SAMA and Regina, Saskatoon in Saskatchewan; the Province and Winnipeg in Manitoba; the MAA and St. John's in Newfoundland and Labrador).
Can I appeal because my taxes are too high?
An appeal is about the assessed value or an error in the file, not the tax amount, which depends on the rate set by the municipality or province. Quebec's government states it outright. Each province's guides list the evidence that works.