Preparing for a Hearing
- Assessment Appeals
- Preparing for a Hearing
NSAAT Appeal Hearings
Once your NSAAT appeal has been received and processed, the NSAAT Recorder will inform you in writing of the hearing date, time and location (or teleconference number) at least 14 days before your hearing.
If you cannot attend the hearing, you can:
- Send someone to appear on your behalf,
- Provide NSAAT with a written submission that will be presented to the NSAAT member at the hearing, or
- Contact the Recorder to reschedule your hearing.
Before your Hearing:
It is your responsibility to provide evidence to support your appeal and explain why you feel the property assessment, ownership or classification of the property is incorrect. If you are appealing the assessed value of your property, your evidence must support what you believe is the fair market value of your property.
The PVSC Assessor attending the hearing will also provide evidence to support their valuation. They usually present at least three comparable properties which, in the opinion of the Assessor, offer characteristics similar to your property and have sale prices that support your property’s assessed value. The Assessor will also provide reasons why they assessed your property at that value.
You can search for property sales on datazONE and view a sample of the Valuation Summary Form used by PVSC Assessors to help you prepare your evidence. Your evidence must be emailed to the NSAAT Recorder at nsaat@nsaat.ca before your hearing. Your evidence must be emailed to the NSAAT Recorder at least 24 hours in advance when possible.
At your Hearing:
Your appeal hearing may be held by teleconference call, or in person at a location in or close to the municipality where your property is located.
An NSAAT Member appointed by the Department of Municipal Affairs and Housing (DMAH) will oversee your hearing. You, or someone attending on your behalf, and the PVSC Assessor will each have an opportunity to present evidence. You, the PVSC Assessor and the NSAAT Member will all have the opportunity to ask and respond to questions.
Most residential hearings take no longer than 30 minutes. Commercial hearings can take longer.
After your Hearing:
Once your hearing is complete, the NSAAT member will send their decision to the NSAAT Recorder within 60 days. You will receive a copy of the decision in writing and your municipality will be advised of any changes to your property assessment as a result of the decision.
If you are unsatisfied with the NSAAT decision, you may be able to appeal it to the Nova Scotia Utility and Review Board (NSUARB).