Can I appeal my taxes?
You cannot appeal your taxes. The Customer Review Period shown on your assessment notice is your opportunity to review the market value of your property. You may also file a complaint on your assessment with the Assessment Review Board if you believe the value is incorrect or other information on your assessment notice is not accurate.
Should I pay my taxes if I have filed an assessment complaint?
Yes. If you have filed a complaint against your assessment you must still pay your taxes by the due date to avoid a late payment penalty.
If the Assessment Review Board (LARB or CARB) or Court of Queen’s Bench or Municipal Government Board makes a decision on your complaint that results in a lower tax levy, the reduction will be credited to the tax account. Interest will be credited to the account if the tax reduction results in a credit balance. A refund cheque will be issued for accounts with a credit balance greater than $25. (Credits of less than $25 will remain on the account.)
What is involved in selling my property with a complaint pending?
Refunds resulting from an Assessment Review Board or Court of Queen’s Bench or Municipal Government Board decision are made to the owner-on-record at the time of issue. If you sell your property, the refund will be mailed to the new owner unless the new owner specifically gives written instruction authorizing Tax Services to release any funds to you.
It is recommended that you have any arrangement regarding the redirection of proceeds from an assessment appeal included in your sale agreement, with a copy of this agreement being forwarded to Tax Services.
Please note: A letter from the purchaser's or the vendor's lawyer authorizing the redirection of funds must include the purchaser's signature.
Alternatively, an Executed Letter of Assignment from the purchaser authorizing any funds to be released to the vendor can be used:
Assignment of property tax refund by an individual
Assignment of property tax refund by a corporation
Documentation must be received by Tax Services before the complaint decision date.
For more property tax information, see Property Tax or the Property Tax brochure.