In short · September 28, 2026
As of September 28, 2026, in Newfoundland and Labrador you challenge your assessment with an appeal filed within 60 days of the date on the notice, online with the Municipal Assessment Agency or, in St. John’s, with the City Clerk; an assessor reviews the file first, then an independent commissioner decides if needed.
The rules at a glance
| Who assesses | The Municipal Assessment Agency (MAA) assesses every municipality except the City of St. John’s, which has its own Assessment Division. |
|---|---|
| Cycle | Annual base date for municipalities assessed by the MAA; every second year for St. John’s (Assessment Act, 2006, ss. 2 and 19). |
| Valuation date | 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. |
| Notices | Notices are delivered by mail, electronically or in person; the MAA sends them once all assessments for a municipality are complete. No fixed month is published. |
| Deadline to challenge | 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. |
| First step | An appeal filed online with the MAA (credit card only) or, in St. John’s, the notice section returned to the City Clerk; an assessor reviews the file first. |
| Appeal | 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. |
| Fees | MAA: amount shown on the notice, refunded if the appeal is upheld or withdrawn at least 10 days before the hearing. St. John’s: $60 (residential) or $200 (commercial), refunded if the appeal succeeds. |
| Can the value go up? | Yes. The Act lets the commissioner confirm the assessment or amend it “by increasing or decreasing it” (s. 37(1)). |
The guides
- How to Appeal Your Property Assessment in Newfoundland and Labrador
Appeal within 60 days, assessor review, commissioner, Supreme Court: how to challenge your property assessment in Newfoundland and Labrador, MAA or St. John’s.
- The Deadline to Appeal Your Property Assessment in Newfoundland and Labrador
In Newfoundland and Labrador, an assessment appeal must be filed within 60 days of the date on the notice, no exceptions. Where to read the date.
- Evidence That Works When You Appeal a Property Assessment in Newfoundland and Labrador
Sales around the base date, uniformity, building condition, photos: the evidence that helps a property assessment appeal in Newfoundland and Labrador.
- Appealing a Property Assessment in Newfoundland and Labrador: What It Costs, What It Saves
$60 or $200 in St. John’s, refundable MAA fee, tax = assessment × mill rate: what an assessment appeal costs in Newfoundland and Labrador and what it can save.
- After You Appeal: the Review, the Commissioner and the Supreme Court
Assessor review, a hearing before the commissioner, a decision by March 15, the Supreme Court within 30 days: what follows an assessment appeal in NL.
Talk to a professional appraiser in your area
These guides help you understand your assessment and spot a problem. For an income property, a high value or a file headed to the appeal board, a professional appraiser (AACI or CRA, Appraisal Institute of Canada) is the right person.
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
Who assesses property in Newfoundland and Labrador?
The Municipal Assessment Agency (MAA) assesses every municipality each year except St. John’s, which has its own Assessment Division. Both apply the Assessment Act, 2006.
What is the deadline to appeal?
60 days from the date of the assessment notice (s. 30(1)). The exact deadline is printed on the notice, in Box 3 on an MAA notice. Late appeals are not accepted.
How much does an appeal cost?
In St. John’s: $60 for residential property, $200 for commercial, refunded if the appeal succeeds. With the MAA, the amount is on the notice; the fee is refunded if the appeal is upheld or withdrawn at least 10 days before the hearing.
Can my assessment go up if I appeal?
Yes. The Assessment Act, 2006 lets the commissioner confirm the assessment or amend it by increasing or decreasing it.
Official sources
- Assessment Act, 2006, SNL2006 c. A-18.1 (House of Assembly, official version)
- Municipal Assessment Agency: About
- Municipal Assessment Agency: Appeals
- Municipal Assessment Agency: How to Appeal
- Municipal Assessment Agency: Should I Appeal?
- City of St. John’s: Appeals (property assessment)
- City of St. John’s: Property Assessments