Assessment appeals
Property assessment appeals by province
Each province (and some cities) assesses homes differently: different valuation dates, different first steps, deadlines from 30 days to a fixed date, and fees from nothing to $90. This table lists all ten, from official pages checked November 1, 2026. Your own notice's deadline always wins.
| Province | Assessor | Values as of | First step and deadline | Fee |
|---|---|---|---|---|
| Ontario | Municipal Property Assessment Corporation | January 1, 2016 — still used for the 2026 tax year | Request for Reconsideration (RfR): March 31 of the tax year for the annual notice (the date printed on your notice); 120 days from the notice for other notices | Free |
| British Columbia | BC Assessment | July 1 of the year before the assessment (the 2026 assessment reflects July 1, 2025) | Notice of Complaint (heard by a Property Assessment Review Panel): January 31 (extended to February 2, 2026 because January 31 fell on a weekend) | No fee stated |
| Alberta | Your municipality's assessor | July 1 of the year before the tax year (Calgary: market value as of July 1 of the previous year) | Talk to the assessor (customer review period): Calgary: within the 67-day review period after the notice is mailed | Free |
| Saskatchewan | SAMA | Base date of 2023 for the current values (2025 revaluation); the next revaluation is 2029 with a 2027 base date | Appeal to the Board of Revision: Saskatoon 2026: January 5 to February 6, 2026; Regina: 60 days after the notice is mailed (2025 revaluation fact sheet) | Regina: $30 per single-family home or condo unit |
| Manitoba | City of Winnipeg Assessment and Taxation for Winnipeg; Manitoba's Municipal Assessment Services for other municipalities | Winnipeg: April 1, 2025 reference date for the 2027 general assessment | Application for Revision to the Board of Revision: Winnipeg: June 4 (8:30 a.m.) to June 29, 2026 (4:30 p.m. CT), no late applications; other municipalities: at least 15 days before the board's sitting | Winnipeg: a mandatory, non-refundable fee (amount in the City's fee schedule) |
| Quebec | Your municipality's or agglomeration's assessor | Montréal 2026–2028 roll: July 1, 2024 | Request for review (demande de révision): Before May 1 of the roll's first year (May 1, 2026 for the current Montréal roll), or 60 days after a modification notice | Montréal: $90 for a property assessed at $500,000 or less; $360 from $500,000 to $2M; higher above; non-refundable |
| New Brunswick | Service New Brunswick | January 1 of the year before the tax year | Request for Review: 30 days from the notice's mailing date (February 18 for the 2026 notices) | Free |
| Nova Scotia | Property Valuation Services Corporation | January 1 of the year before (the 2026 roll reflects January 1, 2025); physical changes up to December 1, 2025 are included | Appeal to PVSC: 31 days from the date on your notice (February 12, 2026 for the January 12 mailing) | No fee |
| Prince Edward Island | Province of PEI, Taxation and Property Records | Not confirmed on a provincial page | Referral to the Minister (Taxation and Property Records): 90 days from the mailing of the Notice of Assessment | Not confirmed |
| Newfoundland and Labrador | Municipal Assessment Agency | St. John's: January 1, 2024 base date for the 2026 and 2027 notices | Appeal to the MAA or the City of St. John's: 60 days from the date of the notice | St. John's: $60 residential, refunded if successful; MAA: refundable if upheld (amount not confirmed) |
OntarioMarch 31 of the tax year for the annual notice (the date printed on your notice)Appeal guide →British ColumbiaJanuary 31 (extended to February 2, 2026 because January 31 fell on a weekend)Appeal guide →AlbertaCalgary: within the 67-day review period after the notice is mailedAppeal guide →SaskatchewanSaskatoon 2026: January 5 to February 6, 2026Appeal guide →ManitobaWinnipeg: June 4 (8:30 a.m.) to June 29, 2026 (4:30 p.m. CT), no late applicationsAppeal guide →QuebecBefore May 1 of the roll's first year (May 1, 2026 for the current Montréal roll), or 60 days after a modification noticeAppeal guide →New Brunswick30 days from the notice's mailing date (February 18 for the 2026 notices)Appeal guide →Nova Scotia31 days from the date on your notice (February 12, 2026 for the January 12 mailing)Appeal guide →Prince Edward Island90 days from the mailing of the Notice of AssessmentAppeal guide →Newfoundland and Labrador60 days from the date of the noticeAppeal guide →