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Assessment Services - The Appeal Process

Discussion with the Assessor

Before a property owner officially begins the appeal process on a property, it may be beneficial to contact the Assessor and discuss the matter with him/her. An explanation of how the value was arrived at may be all that is necessary. The location, telephone and FAX numbers for each Assessment Services Office in the Province is available at our SNB Locations page.

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Notice of Reference of Assessment

This is the first official level of appeal. The Notice of Reference is the middle portion of the Assessment and Tax Notice. The form must provide full, complete and detailed reasons for objecting to the assessment. It must provide the full name, address including Postal Code and telephone number and be returned to the Assessment Services Office at the address indicated on the Notice of Reference within 30 days from the date of issuance of the Assessment and Tax Notice. The assessed value is a separate entity each year. Even though an appeal to the Regional Assessment Review Board for a previous year may not be finalized, a Notice of Reference must be filed each year that the assessed owner is not satisfied with the assessed value.

Upon receipt of the Notice of Reference, the Assessor will contact the property owner to establish a convenient time to review the property in the owner's presence. The Assessor will discuss concerns with the property owner as well as review the information file on the property. Following the review, the Assessor will send a notice to the owner of the decision that will vacate, confirm or vary the original assessed value. Enclosed with the decision will be the Notice of Appeal and the information required to proceed to the second level of appeal to the Regional Assessment Review Board.

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Regional Assessment Review Board

This is the second level of appeal. If the assessed owner of the property is not satisfied with the decision given as a result of the Notice of Reference, an appeal may be taken to the Regional Assessment Review Board. The appeal must be filed within 21 days of the mailing of the decision from the Notice of Reference. The appeal must contain a statement of the allegations of fact, and the reasons the owner intends to rely upon in support of the appeal. The Notice of Appeal must be served on the Chairman of the Regional Assessment Review Board by registered mail, prepaid courier, personal delivery, or by FAX.

There are 38 established Regional Assessment Review Boards that consist of a Chairman who has been a barrister and solicitor in good standing of the Law Society of New Brunswick for at least 5 years immediately proceeding the appointment. Two persons from the municipalities or local service districts over which the Board has jurisdiction are also appointed. The Chairman, Vice-Chairman, Board Members and alternate Board members are appointed by the Lieutenant-Governor in Council.

The Chairman schedules all hearings of appeals and advises the appellant of the time and place. At the hearing the party appealing has an opportunity to state the reasons for objecting to the assessment under appeal, and the onus of proving that the assessment exceeds the real and true (market) value is on the party appealing. The Director of Assessment, represented by an Assessor who has been designated to act on his behalf, files documents with the Board which are accepted as proof that the information contained in the documents pertains to the property under appeal.

The Board may refuse to hear an appeal if the party appealing has failed to provide information requested under sections 8 and 9 of the Assessment Act.

The Board retains all the information gathered at the proceedings before the Board from both the appellant and from the Director and at a future date disposes of the appeal in a written decision to the appellant by one of the following methods:

  1. dismissing it
  2. allowing it and directing the Director

  1. to vacate the assessment, or
  2. to make specific variations in the assessment, or
  3. referring the assessment back to the Director for reassessment in accordance with the recommendations of the Board.

Any further appeal can only be made on questions of law to a judge of The Court of Queen's Bench of New Brunswick.

Check these links for more Assessment Services information

Assessment Services - Mandate / Main
Assessment Services - History
Assessment F.A.Q.
Appeal Process
Tax Benefit Programs
Legislation
Assessment & Tax Notices
Related Links

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