In short · September 28, 2026
In Nova Scotia, your appeal must be received by PVSC by midnight, 31 days after the date of the assessment notice (Assessment Act, s. 63; PVSC). For the 2026 assessment, notices were mailed on January 12 and the deadline was February 12, 2026.
The rule: 31 days, form received
Section 63(1) of the Assessment Act sets the deadline: the notice of appeal "shall be given not later than thirty-one days after the notices of assessment are served".
PVSC says your signed form must be received by the date on your notice. Its form repeats it at the top: "Signed appeals must be received no later than midnight, 31 days after the date of the Assessment Notice."
The postmark does not protect you. If you mail the form at the last minute, it may arrive too late. Email and fax, both accepted by PVSC, avoid that risk.
The yearly calendar
PVSC follows the same calendar every year. For the 2026 assessment: market value as of January 1, 2025, physical state as of December 1, 2025, roll sent to the 49 municipalities on December 31, 2025, over 650,000 notices mailed on January 12, 2026, and appeals received before midnight on February 12, 2026.
Notices for the 2027 assessment are expected in January 2027. PVSC had not yet published the mailing date as of September 28, 2026: rely on the date printed on your notice.
| Step | Deadline | Source |
|---|---|---|
| Assessment notice mailed | In January (January 12 in 2026) | PVSC |
| Appeal to PVSC | Received by midnight, 31 days after the date of the notice (February 12 in 2026) | Assessment Act, s. 63; PVSC |
| Continue to NSAAT after PVSC’s review | 14 days after the decision is served | Assessment Act, ss. 68(5) and 68A(3) |
| NSAAT hearing notice | At least 14 days before the hearing | PVSC |
| NSAAT decision | Sent to the Recorder within 60 days of the hearing | PVSC |
| Appeal to NSRAB | 30 days after the NSAAT decision is mailed, no extensions | Assessment Act, s. 86(1); Assessment Appeal Rules |
Deadlines for the later stages
After the review, PVSC serves either a notice of confirmation or an amended assessment notice. If you disagree, you have 14 days after service to continue to the NSAAT. The Act is strict: without notice in that time, the appeal "shall be deemed to have been abandoned" (s. 68(5)).
To go to the NSRAB, the notice of appeal must be filed within 30 days of the NSAAT decision being mailed by the Recorder (s. 86(1)). The NSRAB’s rules add that the date of receipt counts and that "the Board has no power to grant extensions". If the 30th day falls on a holiday, filing can be done on the next day that is not a holiday.
If you missed the deadline
The Assessment Act sets the deadline with no extension mechanism for the annual appeal. Talk to PVSC anyway: a factual error can be raised, and PVSC encourages owners to contact it with any question about their notice.
Next year, a new notice sets a new value, with its own 31-day deadline. Prepare your comparable sales in advance. The steps are in the complete guide.
Official sources
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) is the right person. Payotte has verified 4 in Nova Scotia, one per sector, selected on public data, never on their budget.
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
Does the 31-day deadline start when I receive the notice?
No. It is counted from the date of the notice, and what counts is PVSC receiving the form before midnight.
What was the deadline in 2026?
February 12, 2026, for notices mailed on January 12, 2026, according to PVSC.
How long do I have to go to the NSAAT after PVSC’s review?
14 days after the notice of confirmation or amended notice is served (Assessment Act, ss. 68(5) and 68A(3)).
Can the NSRAB extend the 30-day deadline?
No. Its Assessment Appeal Rules state that it has no power to grant extensions.