After You Appeal: the Review, the Commissioner and the Supreme Court

The assessor’s review

After you file, the assessor for your area reviews the file and may contact you to arrange an inspection. The Act allows the assessor to enter the property and request information; refusing removes the right to appeal for that year (s. 47(4)).

The MAA informs you of the result, typically by email, confirming or amending the assessment. You must then tell the assessor whether you are proceeding. St. John’s works the same way: you accept the result and withdraw, or you continue to the hearing.

The hearing before the commissioner

The Assessment Review Commissioner is appointed by resolution of the municipal or city council. The commissioner can be neither a councillor nor an employee of the body that made the appointment (s. 32). The MAA describes the commissioner as the presiding official, who has “full control of all aspects of the proceedings.”

• Notice of hearing at least 10 days ahead (s. 31). In St. John’s, a letter goes out about 30 days before, with the deadline for disclosure of documents.
• Exchange of documents. In St. John’s, the Assessment Review Court Clerk distributes both parties’ materials. A missed deadline can delay the hearing.
• The hearing. Each party presents its evidence, with witnesses if needed. The commissioner can accept written or telephone submissions and is not bound by the rules of evidence.
• The decision. The commissioner confirms or amends the assessment “by increasing or decreasing it” and sends a written decision with reasons within 15 days (ss. 37 and 38).

Deadlines to know

All appeals must be decided by March 15 of the year following delivery of the original notice, unless all parties agree (s. 34(3)). Withdrawing at least 10 days before the hearing lets you recover the fee. If the commissioner amends the assessment in your favour, the fee is refunded.

The Supreme Court, on law only

A party aggrieved by the decision can take it to the Trial Division of the Supreme Court, at the judicial centre where the property is located, by giving written notice to all parties and the Court within 30 days after the decision is mailed or delivered (s. 39(1)).

The appeal is limited to a question of law or jurisdiction (s. 39(3)). The Court confirms the decision, or vacates it and sends the matter back to the commissioner with its opinion. It does not redo the assessment. The MAA warns the appellant may incur court costs.

When a professional appraiser really helps

For a factual error or two good comparable sales, owners manage on their own. St. John’s suggests getting a professional estimate of market value as of the base date. A report from an appraiser with the AACI or CRA designation (Appraisal Institute of Canada) becomes useful when:

• the file goes to a hearing, where everything turns on the evidence presented;
• the base date is old and the market has moved a lot since;
• the property is unusual or rural, with few sales around the base date;
• it is an income property, where rents and expenses come into play.

Finding a verified appraiser

Payotte names one professional per area, selected on public data: designation, experience, reviews, local presence. The ranking cannot be bought. See verified appraisers, home appraisal cost and property assessment in Newfoundland and Labrador.

Frequently asked questions