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1. |
I
just received my property tax assessment notice and I feel my
property tax assessment is too high. Can I file an appeal directly
to the Commission? |
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No. Before you
may file an appeal of your property tax assessment with the
Commission, you must first complete the "referral" process. |
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2.
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What is the
"referral" process? |
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A referral is an
internal review of your property tax assessment which is performed
by the staff at the Department of Finance
(formerly Finance, Energy and Municipal Affairs or Provincial Affairs). If you disagree with the tax
assessment stated in your property tax assessment notice, your first
step is to request a referral. Your assessment notice will contain
information on the referral process and a form. Be sure to review
this information carefully and send your referral form to the
Provincial Tax Commissioner, NOT the Commission. |
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3. |
When may I appeal
my property tax assessment to the Commission? |
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Once you have
received a Referral Disposition of Assessment letter from Department
of Finance, you have the option of appealing the assessment decision
contained in that letter to the Commission. A Notice of Appeal form
and instructions will be included in the Referral Disposition of
Assessment letter. The
Real Property Assessment Act requires that
the Notice of Appeal documents be sent to the Commission and to
Department of Finance by registered mail within 21 days of the mailing
date of your Referral Disposition of Assessment letter. |
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4. |
I
have received my Referral Disposition of Assessment
letter from the Department of Finance and I am now satisfied
with my property tax assessment. Do
I need to file an appeal with the Commission? |
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No. If you are
satisfied with the assessment stated in the Referral Disposition of
Assessment letter, you should NOT file an appeal with the
Commission. Only file an appeal with the Commission if you are not
satisfied with the assessment decision referred to in your Referral
Disposition of Assessment letter. |
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5. |
How much does it
cost to file an appeal with the Commission? |
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There is no
charge to file a
Real Property Assessment Act appeal with the
Commission. |
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6. |
Are property tax
appeal hearings open to the public? |
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Hearings before
the Commission are open to the public. However, the Commission does
not usually advertise real property assessment hearings in the
newspaper. |
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7. |
Do I need a
lawyer to represent me on an appeal? |
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You are not
required to have a lawyer on a
Real Property Assessment Act
appeal. However, you are entitled to hire a lawyer to
advise or represent you. You are responsible for paying
your lawyer's fees. |
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The
Canadian legal system recognizes that a person has the right
to legal representation when appearing before a court or
tribunal. |
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8. |
If I file an
appeal, will I get a copy of the documents the Department of Finance sends
to the Commission? |
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Yes. The
Commission will provide you with a copy of the documents filed by
the Department of Finance. Likewise,
the Department of Finance is entitled to a
copy of the documents that you file with the Commission. |
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9. |
I have filed an
appeal of my property tax assessment with the Commission. Do I have
to go to an appeal hearing right away? |
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Most often,
assessment appeals may be resolved without going to a hearing. The
appeal may be held in abeyance [put on "hold"] to allow an
opportunity for the parties to attempt to resolve your assessment
concerns. If you reach a resolution with Department of Finance, you
should then contact the Commission to withdraw your appeal. If,
however, your assessment remains unresolved, you may then ask the
Commission to set a hearing date. |
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10. |
How much time
will it take for the Commission to hear my appeal? |
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The length
of the appeal process varies depending upon several factors
including:
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the length of time it takes
for the Commission to receive requested file information;
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the
complexity of the issues;
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the
availability of a hearing date for which the parties are
available; and
-
whether the
parties request and agree on an abeyance, which effectively
places the appeal process on "hold".
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11. |
Can I present
photographs to the Commission as part of my evidence? |
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Yes. If possible,
photographs shall be provided to the Commission with sufficient
copies for all parties. |
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12. |
Can my appeal
hearing be postponed? |
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Yes, with the approval of the
Commission and for special reasons such as illness or severe
weather. It is important to contact the Commission as soon as
possible so that the other parties can be notified. |
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13. |
How long will my
hearing last? |
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It depends on the
matter. Some appeals take less than a complete morning, while others
may take a whole day. A very complex hearing may require two or
more days. |
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14. |
The Commission
heard my appeal a week ago and I just thought of something important
to add concerning my appeal. Can I send a letter containing this
information to the Commission? |
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No, unless
the Commission requests written submissions or further information
from the parties following the hearing, the Commission makes its
decision based on the evidence and submissions presented at the
hearing. It is important to carefully prepare for the hearing. |
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15. |
How
long will I have to wait for the written decision? |
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The wait
period for the written decision depends on the complexity of the
matters under appeal and the Commission's schedule.
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16. |
Does the
Commission make its decisions available to the public? |
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Yes.
Real Property Assessment Act appeal decisions (formally called "orders")
are published
here
on the Commission's website.
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17. |
What can I do if
I don't agree with the Commission's decision? |
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You can
seek a review or appeal. Attached to the Commission's Order is a
Notice explaining the procedure to follow. |
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18. |
I have filed an
appeal with the Commission, but the Department of Finance has later agreed
to a lower assessment and I am satisfied. Is there anything further
that I need to do? |
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Yes. Contact the
Commission to advise that you have reached a satisfactory settlement
and that you wish to withdraw your appeal. The Commission will
advise the Department of Finance that your appeal has been withdrawn and
then your appeal file will be closed. |
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19. |
Whom can I
contact at the Commission? |
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If you have any questions concerning
Real Property Assessment Act appeals, please contact
Philip J. Rafuse,
Appeals Administrator
Island Regulatory and Appeals Commission
Prince Edward Island
5th Floor, National Bank Tower
134 Kent Street, PO Box 577
Charlottetown PE, Canada C1A 7L1
Tel. (902) 892-3501
or PEI toll-free @ 1-800-501-6268
Fax (902) 566-4076
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