Q: What happens when a property
assessment complaint is filed?
A: If your complaint form
and the required fee has been filed on time and in compliance with all
applicable requirements of the Municipal Government Act and
the MGA – Matters Relating to Assessment Complaints Regulation,
the Clerk will arrange a hearing. You will receive a written notice advising of
the date, time and location of the hearing as well as any other person that is
affected by the complaint. The notice will also outline any deadlines to submit
sufficient evidence to support your claim.
Q: I’ve filed a complaint; do I still have to pay my taxes by
the deadline?
A: Yes. You are still required to pay your taxes by the deadline.
If your payment is not made by the due date, you will be charged the late
penalties. If an adjustment in the assessment is made a credit/refund will be
issued as soon as possible.
Q: What are the property assessment
complaint hearing procedures?
A: The procedure of the hearing is as
follows:
- The Clerk will read out loud the
complaint you have filed with the Board. You are entitled to see all the
documents and hear all other evidence the Board considers in reaching a
decision.
- The
Chairman will ask you to explain your reasons for objecting to your assessment.
Board members can ask questions after your presentation.
- The
Chairman will ask the Town’s assessor to explain the current assessment. The
assessor may also ask you questions and may dispute your evidence or arguments
at this time. The Board can also ask the assessor questions.
- You
may ask the assessor questions and you may dispute the assessor’s evidence and
argument at this time.
- The
Board members will meet in private to discuss the complaint among themselves in
order to reach a decision.
- If
you have been given notice of the hearing and do not attend, the Board may make
a decision on your complaint in your absence.
Q: How does the board decide?
A: The Board may make a change with respect to any matter within
its jurisdiction or may decide that no change is required. They must not alter
any assessment that is fair and equitable taking into consideration assessments
of similar properties in Town.
Decisions must be
made within thirty (30) days from the last day of the hearing or before the end
of the taxation year, whichever is earlier.
The Clerk must
send the Board’s written decision and the reasons to the persons notified of
the hearing within seven (7) days of receiving the decision.
Q: How do I withdraw my complaint?
A: Following filing your complaint with the Assessment Review
Board, you may withdraw for whatever reason in the period of time leading up to
the hearing date. The Town requests that the withdrawal be in writing and sent
to the Clerk.
Disclosure of evidence
The MGA – Matters Relating to Assessment
Complaints Regulation requires that both the complainant and the assessor submit
their evidence to the Board and make full disclosure to the other party. The
Board will not hear any evidence that has not been disclosed in accordance with
the legislation.