In short · September 28, 2026
In Newfoundland and Labrador, an assessment appeal must be filed within 60 days from the date of the assessment notice; the exact deadline is printed on the notice (Box 3 on an MAA notice), and the Act allows no late appeals (rule verified September 28, 2026).
The rule: 60 days, counted from the date of the notice
Section 30(1) of the Assessment Act, 2006 allows a notice of appeal to be served “within 60 days from the date of the notice of assessment.” The Act adds that the date on the roll corresponds to the date of the notice (s. 25(3)). The starting point is that date, not the day the notice reaches you.
The 60-day period comes from 2018 amendments: the government announced it was “increasing property owners’ appeal period from 30 to 60 days.” The former 30-day period still appears in old documents. The Act in force, consulted on September 28, 2026, says 60 days.
Where to read the exact date
On an MAA notice, the appeal deadline is in Box 3. The notice also shows the mailing date, the tax year and the base date. The MAA writes: “The exact date can be found in Box 3 on your assessment notice.”
In St. John’s, the City says the exact date is on the notice, at the bottom, and the appeal section is on the notice itself. The period is also 60 days from the date of the notice.
Received or postmarked: two ways to count the last day
The MAA requires receipt: “the appeal must be received on or before the date indicated.” Because filing is online only, the appeal is received when you submit it with payment.
In St. John’s, the City accepts an appeal “received or postmarked on or before the date indicated,” but also asks that the Clerk have the form and payment by the deadline. Prudence says send early and keep proof of sending.
No late appeals
The Act is final: with no notice served within 60 days, “there is considered to be no appeal” (s. 30(2)). The MAA repeats it: “The legislation does not permit the Agency to accept late appeals.” So does St. John’s: appeals received after the deadline will not be processed.
What extends nothing: a call or email to an assessor, a request for your property details, a notice that arrived late. If you missed the date, your next chance is the next notice, or a revised notice, which opens its own period (s. 22(4)).
The full calendar
Once the appeal is filed, the Act sets the next steps.
| Step | Deadline | Source |
|---|---|---|
| Appeal to the MAA or the St. John’s City Clerk | 60 days from the date of the notice | Act, s. 30(1) |
| Commissioner’s notice of hearing | at least 10 days before the hearing | Act, s. 31(1) |
| Withdrawal with fee refund | at least 10 days before the hearing | Act, s. 30(6) |
| Commissioner’s decision | by March 15 of the year after the notice, unless the parties agree | Act, s. 34(3) |
| Written decision sent | 15 days after the decision | Act, s. 38(1) |
| Supreme Court appeal (law or jurisdiction) | 30 days after the decision is mailed or delivered | Act, s. 39 |
Renovations and revised notices
After renovations, the Act requires the owner to notify the clerk in writing within 30 days of completion (s. 23). The assessor may then issue a supplementary assessment or a revised notice. The notice and appeal rules apply to those new notices: a new 60-day period opens. For the full process, see the complete guide, and for other provinces, property assessment in Canada.
Official sources
- Assessment Act, 2006, SNL2006 c. A-18.1 (House of Assembly, official version)
- Municipal Assessment Agency: Should I Appeal?
- Municipal Assessment Agency: How to Appeal
- Municipal Assessment Agency: Sample Assessment Notice, tax year 2027 (PDF)
- City of St. John’s: Appeals (property assessment)
- Government of Newfoundland and Labrador, news release, Nov. 16, 2018: Amendments to Assessment Act Benefit Property Owners
Talk to a professional appraiser in your area
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
What is the deadline to appeal in Newfoundland and Labrador?
60 days from the date of the assessment notice. The exact date is printed on the notice, in Box 3 on an MAA notice.
Does the clock start when I receive the notice?
No. The Act counts 60 days “from the date of the notice of assessment,” the date printed on the notice and on the roll.
Can I appeal late?
No. Without an appeal within 60 days, the Act considers there is no appeal, and both the MAA and St. John’s refuse late appeals.
Does calling an assessor extend the deadline?
No. St. John’s says it plainly: a discussion with the Assessment office does not extend the appeal period.