Appealing a Property Assessment in Newfoundland and Labrador: What It Costs, What It Saves

The fees, and when they are refunded

St. John’s: “Pay the appeal fee: $60 for residential properties and $200 for commercial properties.” The City adds: “If the appeal is successful, the fee will be returned.”

MAA: the amount is not published on its web pages; it appears on the appeal form on the back of the notice. Payment is by credit card only. According to the MAA, the fee is “fully refundable if your appeal is upheld by the Assessment Review Commission or if the appeal is withdrawn at least 10 days before the hearing.”

The Act frames both: a withdrawn appeal earns a refund only if withdrawn at least 10 days before the hearing (s. 30(6)), and the clerk refunds the fee when the commissioner amends the assessment in the appellant’s favour (s. 38(3)). The commissioner awards no costs (s. 37(5)).

How your tax is calculated

Municipal tax is the assessment multiplied by the mill rate. According to the MAA, council sets the rate each year during its budget process, based on the total value of property, and it must be applied uniformly throughout the community. In St. John’s, the City calculates tax “based on the property’s assessed value multiplied by the current mill rate,” and adds a per-unit water tax.

The City gives its own example: a home assessed at $225,000 with a residential rate of 9.1 mills pays $225,000 × 0.0091 = $2,047.50. One mill equals $1 per $1,000 of assessment.

Annual savings = assessment reduction × mill rate ÷ 1,000. Your rate is on your tax bill or your municipality’s website.

An example, with fictional numbers

Fictional example, to redo with your own numbers: a home assessed by the MAA at $300,000 obtains a $15,000 reduction. Assume a rate of 7 mills (a rate invented for the example).

Savings: 15,000 × 7 ÷ 1,000 = $105 for the tax year concerned. Because the MAA base date changes every year, next year’s assessment is redone: the savings do not carry over automatically.

In St. John’s, the same reduction at the City’s example rate (9.1 mills) would give $136.50 a year, for a $60 fee refunded on success. These calculations promise nothing: an appeal can be dismissed, and the value can also go up, since the Act lets the commissioner increase the assessment.

Costs people forget

For the full process, see the complete guide.

• Your time: comparable sales, photos, a comparison chart, the hearing.
• An appraiser’s report (AACI or CRA), which St. John’s suggests in the form of a professional estimate at the base date. See home appraisal cost.
• The Supreme Court, if the file goes there: the MAA warns the appellant may incur court costs.
• The risk of an increase: the commissioner can confirm, decrease or increase the assessment.

Frequently asked questions