Evidence That Works When You Appeal a Property Assessment in Newfoundland and Labrador

The two recognized grounds

The MAA sums up the two basic reasons to appeal. In the owner’s opinion:

• the property has been assessed for an amount higher or lower than its actual value;
• “The property was not assessed uniformly with similar properties in similar neighborhoods where the property is located.”

Everything turns on the base date

The Act sets value “as of the base date.” A sale from last year counts for less than a sale close to the base date. In St. John’s, the 2026 and 2027 notices reflect January 1, 2024. On an MAA notice, the base date is printed on the notice.

The MAA also explains that if your property sold around the base date, the assessment will likely be close to the price without having to match it: assessment is mass appraisal, whose primary purpose is that similar properties receive similar assessments.

The St. John’s list, useful everywhere

The City of St. John’s publishes a checklist to prepare for a hearing. It works for an MAA appeal as well.

• Similar sales (size, age, location) that closed around the base date.
• A professional estimate of market value as of the base date.
• Contractor repair estimates for physical issues. The City warns that not every defect affects assessed value.
• Assessments of comparable properties in the neighbourhood, using the Property Assessment Search.
• A point-by-point comparison: location, lot, building size, age, structure type, quality, finished or unfinished basement, garage, outbuildings, repairs, environmental problems.
• Photographs of your property and the comparables, especially if condition or quality is at issue.
• For a condo: floor, unit location, view, parking, elevators and building services.

What the commissioner can and cannot do

The commissioner is not bound by the rules of evidence (s. 35(5)): a hand-made chart is acceptable. Written arguments or telephone participation are possible. In St. John’s, everything must be provided as documents: the City notes you cannot submit hyperlinks.

Two limits matter. The commissioner does not touch taxes: only the assessment. And the commissioner does not amend an assessment only because it is above or below actual value if it bears a just and fair relation to other assessments in the municipality (s. 37(1)). The uniformity argument therefore weighs as much as the value argument.

What does not work

One last point: the Act requires you to let the assessor in and provide requested information; otherwise, the right to appeal falls (s. 47(4)). For a complex file, a report from an AACI or CRA appraiser often makes the difference. See after you appeal and verified appraisers.

• Your tax amount: it depends on the rate set by council, outside the commissioner’s power.
• Today’s market when it differs from the base date.
• Asking prices from listings: only completed sale prices count.
• Late evidence: in St. John’s, a missed disclosure deadline can delay the hearing.

Frequently asked questions