In Nova Scotia, property assessment appeals follow a three-stage process:

1. PVSC Review

PVSC Assessors review each appeal and confirm or amend the assessment based on their review. If you are satisfied with the outcome of their review, you don't need to do anything further.

If you are not satisfied with the outcome of your review, you can continue your appeal with the Nova Scotia Assessment Appeal Tribunal (NSAAT).

2. Nova Scotia Assessment Appeal Tribunal (NSAAT)

NSAAT is an independent, third-party tribunal that provides property owners and PVSC a means to resolve property assessment disputes. NSAAT is administered by the Nova Scotia Department of Municipal Affairs and Housing (DMAH) and members of the Tribunal are appointed, trained, and paid by the Province of Nova Scotia.

If you are satisfied with the NSAAT decision, you don't need to do anything further.

If you are not satisfied with the NSAAT decision, you can continue your appeal with the Nova Scotia Utility and Review Board (NSUARB).

For more information about NSAAT, please call 902-893-5806 or 1-855-893-5806 (toll free), or email nsaat@nsaat.ca.

3. Nova Scotia Utility and Review Board (NSUARB)

The NSUARB is an independent, quasi-judicial body with both regulatory and adjudicative jurisdiction under the Utility and Review Board Act. The NSUARB hears applications and appeals under several statutes, including the Nova Scotia Assessment Act, and reports to the Nova Scotia Legislature through the Minister of Finance.

For more information on the NSUARB, please visit https://nsuarb.novascotia.ca, call 902-424-4448 or 1-855-442-4448 (toll free), or email board@novascotia.ca.