After you appeal: PVSC’s review, the NSAAT and the NSRAB

PVSC’s review

PVSC assessors review each appeal and confirm or amend the assessment. If you are satisfied, you do not need to do anything further. The Act provides for two documents: a notice of confirmation if nothing changes (s. 68A), or an amended notice of assessment if the value changes (s. 68(4)).

In both cases, if you are dissatisfied, you must serve notice on the NSAAT Recorder within 14 days after the decision is served. Without it, the appeal is deemed abandoned (ss. 68(5) and 68A(3)). That is the shortest deadline of the whole process.

The NSAAT

The Nova Scotia Assessment Appeal Tribunal (NSAAT) is, according to PVSC, an independent tribunal administered by the Department of Municipal Affairs, whose members are appointed, trained and paid by the province. It can be reached at 902-893-5806, 1-855-893-5806 or nsaat@nsaat.ca.

The Recorder informs you in writing of the date, time and location (or teleconference number) at least 14 days before the hearing. If you cannot attend, you can send someone, send a written submission or ask to reschedule. "Most residential hearings take no longer than 30 minutes," says PVSC. The NSAAT member sends the decision to the Recorder within 60 days.

A rule not to forget: if neither you nor your representative appears, in person or in writing, you lose the right to appeal to the NSRAB (Act, s. 85(2)).

The NSRAB

The Nova Scotia Regulatory and Appeals Board (NSRAB, formerly the Nova Scotia Utility and Review Board) hears appeals from NSAAT decisions. The notice of appeal must be received within 30 days of the decision being mailed by the Recorder, with no extensions (s. 86(1); Assessment Appeal Rules). It sets out the assessment complained of, the matters under appeal, the component appealed and the reason (s. 86(2)). The preferred filing method is TitanFile Secure Submit; mail, fax and in-person drop-off also work.

The hearing is "de novo": the NSRAB hears the case afresh, as if the NSAAT had not heard it. The guide therefore advises explaining why the assessment is wrong, rather than criticizing the NSAAT’s decision. The burden of proof stays on the appellant. Most hearings finish within three hours. A lawyer is not required. For a residential building of four or more units or a commercial property, PVSC can direct the appeal straight to the NSRAB (s. 64(2)).

When an accredited appraiser makes the difference

The NSRAB’s guide is explicit: an appraisal report is not required, but in practice it is the most efficient way to gather the information needed. It mentions reports "prepared by qualified appraisers (with the designation AACI or CRA) or local realtors". For an appeal based on uniformity, it recommends retaining an appraiser.

The report must target the right date: market value on the base date (January 1 of the previous year) and the property’s condition on December 1. If the appraiser testifies at the NSRAB, a curriculum vitae and the report must be filed in advance. To find a verified professional, see Payotte’s appraiser directory, and for the price, how much a home appraisal costs. To compare with other provinces: property assessment in Canada and municipal assessment and market value.

Frequently asked questions