The Office of the City Clerk has received 82 annual assessment appeals to date. The 2020 hearing schedule has been set based on the availability of members, the appellants and the Assessor. It is proposed that three panels of three members each be established to hear appeals.
Financial Impact
The 2020 Budget includes funds for the operation of the Board of Revision.
There are no other impacts, other implications or considerations.
None with respect to this report.
None with respect to this report.
2020 Annual Notices of Assessment were sent out on November 8, 2019 and the deadline for submitting appeals to the Board of Revision for 2020 was December 9, 2019. Amended Notices of Assessment were sent out on January 10, 2020, the deadline for submitting amended appeals are February 10, 2020.
The following chart summarizes the results of the Secretary’s review of the 82 appeals received to date. Additional Notices of Appeal may be received for the Board later in the year as a result of Amended or Supplemental Notices of Assessment being sent out by the Assessment Department.
2020 APPEAL STATISTICS AS AT JANUARY 29, 2020 Status | COMM | CONDR | MULTI | RESI | Totals | Appeals Received | 66 | 0 | 8 | 8 | 82 | Agreements - Withdrawn | | | | | 0 | Insufficient - Grounds | 1 | | | | 1 | Insufficient - Fees | 1 | | | 1 | 2 | Insufficient - Grounds (To SMB) | | | | | 0 | Late (To Board) | | | | | 0 | Late (To SMB) | | | | | 0 | Withdrawn | | | 1 | 2 | 3 | Sub-Total - Agreements, Insufficient, Late, Withdrawn | 2 | 0 | 1 | 3 | 6 |
Appeals to be Heard | 64 | 0 | 7 | 5 | 76 |
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The agreements, insufficient and withdrawn appeals have not been scheduled to be heard by the Board. An estimated 76 appeals will be scheduled to be heard by the board in 2020. To date, no amended appeals have been received.
After contacting appellants and consulting with the City Assessment staff, 76 appeals have been scheduled to be heard by three panels during the period from Monday, March 2, 2020 – Thursday, April 23, 2020.
The panels will be appointed in accordance with Section 192(6) of the Act, which states that the Board Chairperson shall appoint a chairperson for each panel and appoint panels of not less than three persons. For 2020, the Board is made up of 8 members. Members will be provided with notice as soon as possible after the Chairperson has selected the panels for hearing the appeals.
In 2020, an effort has been made to have each panel deal with appeals on a particular issue. The hearings will be held in Henry Baker Hall, on the main floor of City Hall.
The following is a tentative schedule of the dates set for each panel:
PANEL # | HEARING DATES |
Panel 1 | March 2, 2020 March 5, 2020 March 9 & 10, 2020 March 12, 2020 March 17, 2020 March 23, 2020 |
Panel 2 | March 24, 2020 March 26, 2020 March 30, 2020 March 31, 2020 April 1, 2020 April 2, 2020 |
Panel 3 | April 3, 2020 April 6, 2020 April 7, 2020 April 9, 2020 April 14 & 16, 2020 April 20 & 21 April 23, 2020 |
Section 210(4) of the Act provides that the Board of Revision shall make all decisions on appeals within 180 days after the Assessment Notices are sent out. For 2020, the deadline for rendering decisions on the annual assessment appeals is scheduled for Wednesday, May 6, 2020.
Section 360(9) of the Act addresses a process for seeking an extension of time, if required. Since the decision deadline is May 6th and the hearings are scheduled to conclude on April 23, 2020, an application should not be required to extend the deadline, unless the Board feels it is necessary. The decision deadline for 2020 amended appeals is August 7, 2020.
Section 199 of The Cities Act (the “Act”) provides that the Secretary of the Board of Revision shall set a date, time and location for a hearing before the Board of Revision. The Board Secretary has traditionally worked with Appellants, the City Assessor and the Board to evaluate the needs of all parties prior to determining a hearing schedule.
The purpose of this report is to update the Board on the status of the appeals and the plan for scheduling the 2020 appeal hearings.
The Board has authority for the disposition of this report.
Respectfully Submitted,
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Prepared by: {ResUserUser1:First Last, Title}