Evidence That Works When You Appeal a Property Assessment in Prince Edward Island

Start from the factors the Province uses

The Act defines market value as the most probable sale price, established from comparable properties and, where relevant, from rents or anticipated net income. The Province lists the primary factors that determine value:

• location of the property;
• quality of the site;
• nature of any improvements;
• size, quality and condition of any structures;
• demand and market activity in the area.

The most useful documents

Each document should speak to one of those factors. These work best for a referral.

• Comparable sales. Homes similar in size, age, type and area that sold recently for less than your assessment. Note the address, date, price and the differences from your property.
• Errors in features. Living area, number of storeys, finished or unfinished basement, garage, outbuildings: a factual error is the easiest thing to prove. Attach a plan, a survey or measurements.
• Building condition. Dated photos, an inspection report, contractor quotes for a roof, foundation or water problem. IRAC confirms photographs are accepted as evidence.
• Site constraints. Wetland, easement, difficult access, coastal erosion: anything that affects the “quality of the site.”
• For an income property, actual rents and expenses, since the Act refers to value indicated by rentals or net income.

Uniformity: an argument the Act takes seriously

Before IRAC, section 28(1) shifts part of the burden: “the Minister shall demonstrate the uniformity of the assessment in relation to other assessments.” If truly comparable neighbouring homes are assessed well below yours, that is a relevant point to raise, with documents.

Beware of new grounds: if your Notice of Appeal raises facts or reasons that were not in the referral, the Minister may bring further evidence not limited to the reasons for the decision (s. 28(2)). Put your best arguments in the referral.

What does not work

• Your tax amount. The bill also depends on the municipal and fire district rates, set each March by each municipality. A referral is about value, not rates.
• An increase that feels too steep, on its own. For an owner-occupied home, the rise in taxable value is already capped at CPI, up to 5%. A referral must show that market value is too high.
• Listings of homes for sale. An asking price is not a sale price. Use completed sales.

Build the file on one page

The Act only requires your address and reasons (s. 20(2)). A clear file often fits on one page: the value you dispute, the value you propose, two to five comparable sales in a table, and photos or quotes attached. Keep a copy of everything.

If the matter goes to IRAC, prepare thoroughly: the Commission decides on the evidence and submissions presented at the hearing, and does not accept letters sent afterwards unless it asks for them. For a complex file, a report from an AACI or CRA appraiser carries weight. See after you appeal and verified appraisers.

Frequently asked questions