In short · September 28, 2026
In Nova Scotia, the appellant must prove the assessment is wrong. The best evidence for a house: sale prices, not assessments, of similar properties sold near the base date, usually within six months either side, according to the NSRAB’s guide. PVSC’s assessor usually presents at least three comparables.
Who must prove it
PVSC says, for the NSAAT hearing: "It is your responsibility to provide evidence to support your appeal". If you are appealing the assessed value, your evidence must support what you believe is the fair market value.
At the NSRAB, the user guide is just as clear: "the burden of proof rests upon the person filing the appeal to show, on the balance of probabilities, that the assessment is incorrect."
The right date: the base date, give or take six months
The 2026 notice reflects market value as of January 1, 2025 (PVSC). The NSRAB’s guide calls this the "base date" and says sales "within six months either side of that date are also relevant". Where there were few sales, sales further from the base date may be used.
The property’s condition is the one on December 1 before the notice. Damage that happened in January 2026 does not count for the 2026 assessment.
The most useful evidence
From the simplest to the most demanding:
- A description error. Check floor area, storeys, basement, garage and outbuildings in "My Property Report". A plan or photos often settle it as early as the call to PVSC.
- Comparable sales. Properties similar in type, size, age and area, sold near the base date. PVSC points to datazONE to search sales, and to a sample of the Valuation Summary Form its assessors use.
- A major defect. Foundation, water infiltration, roof. Photos, an inspection report and quotes show the effect on price.
- An appraisal report. The NSRAB’s guide calls it the most efficient way to get the information needed, without making it a requirement.
What does not count
Other homes’ assessments are not sale prices. The NSRAB’s guide puts it in capitals: "sale prices (NOT assessments)". On uniformity, it adds that the courts relate it "to the municipality as a whole, not to neighbouring properties". Showing that a neighbour is assessed lower does not, on its own, allow the Board to reduce your assessment.
The size of your tax bill proves nothing either: it depends on the rate set by the municipality, which is not under appeal.
How to present the evidence
At the NSAAT, evidence must be emailed to the Recorder before the hearing, at least 24 hours in advance when possible, according to PVSC. PVSC’s assessor will usually present at least three comparable properties and explain the value. Prepare an answer to each.
At the NSRAB, a Hearing Order sets the dates for filing written and visual evidence, and an expert must file a curriculum vitae and a report in advance. What follows is in after you appeal.
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
Which sales should I use to appeal the 2026 assessment?
Sales of similar properties close to January 1, 2025. The NSRAB’s guide treats sales within six months either side of the base date as relevant.
My neighbour is assessed lower: is that a ground?
Not on its own. According to the NSRAB’s guide, uniformity relates to the municipality as a whole, not to neighbouring properties.
Where can I find sales?
PVSC points to datazONE to search property sales, and publishes a sample of the Valuation Summary Form its assessors use.
Who has to prove it, me or PVSC?
You. PVSC says it is the appellant’s responsibility, and the NSRAB’s guide puts the burden of proof on the person filing the appeal.