Assessment Appeals

You must file a complaint within 45 days of the mailing date noted on the assessment notice. Factors that warrant filing a complaint include:

• Factual errors such as structure description, quality or property classification, size, depreciation, land zoning, etc.
• Differences between your assessment and similar properties in your neighbourhood.
• Errors in the School Support Declaration.

Compare your assessment with other similar properties in your neighbourhood using our online tool, CityExplorer. For land comparisons, ensure similarity of location, lot size and zoning. For building comparisons, ensure similarity of age, quality, style and size.

Appeal mechanisms are in place if taxpayers disagree with their property assessment. The first step is to file a complaint with the "Board of Revision". The Board is made up of local citizens.

Please provide the following information:

• Property address and assessment roll number;
• Identify whether the complaint is against the land assessment only, building assessment only or land and building values;
• Provide the specific reasons for your complaint; such as an error on lot size or building classification, or an assessment value that is different from neighbours with similar lots and buildings. Include the addresses of any properties to which you are referring to in your complaint;
• Provide the address to which you want correspondence sent; if it is different from the mailing address on your assessment notice. Include both your home and business telephone numbers and email address if you have one;
• Sign and date your complaint.

If you wish to file a complaint, it must be submitted in writing to the Secretary of the Board of Revision at P.O. Box 580, Yellowknife, NT X1A 2N4. Complete the Appeal Form or contact the Secretary to the Board of Revision at 920- 5646 to get a copy.

• Complaints can be filed against assessment only, not against taxes.
• If you feel your assessment is not fair in comparison to other similar properties, please discuss your assessment with us.
• If you decide to file a complaint with the Board of Revision, you must do so prior to the final date for filing shown on your assessment notice.

Approximately two weeks after filing your complaint you will receive an acknowledgment from the Board of Revision. Later, a "Notice of Hearing" will be mailed to you at least 21 days prior to the hearing of your complaint, providing the date, time and location of your hearing. At the Board, you will have the opportunity to present your case to Board Members, who are not City employees or assessors. Please note that a hearing date will not be set for changes to the school support declaration.