2021 Hearing Schedule

To update the Board on the status of the appeals and plan for scheduling the 2021 appeal hearings. 

Financial Impacts

The 2021 Budget includes funds for the operation of the Board of Revision.

Legal Impacts

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 2021, the deadline for rendering decisions on the annual assessment appeals is scheduled for Monday, July 12, 2021. 

Section 360(9) of the Act addresses a process for seeking an extension of time, if required. A request for an extension of time was requested by the Secretary of the Board on March 24, 2021 and was granted by the Minister of Government Relations on March 29, 2021. The amended deadline for rendering decisions is now Thursday, September 30, 2021.

There are no accessibility, environmental, policy/strategic or other impacts.

It is proposed that panels of three or more members each be established to hear appeals.

None with respect to this report.

Section 199 of The Cities Act (the “Act”) states 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 Board of Revision Office has received 524 annual assessment appeals and 51 amended assessment appeals to date.  The 2021 hearing schedule has been set based on consultation of the appellants and the Assessor.

The 2021 Annual Notices of Assessment were sent out on January 12, 2021 and the deadline for submitting appeals to the Board of Revision for 2021 was March 15, 2021.  Amended Notices of Assessment were sent out on February 12, 2021, the deadline for submitting amended appeals are March 15, 2021.

The following chart summarizes the results of the Secretary’s review of the 575 appeals received to date.  Additional Notices of Appeal may be received for the Board to hear later in the year, as a result of Amended or Supplemental Notices of Assessment being sent out by the Assessment Department.

The agreements, insufficient and withdrawn appeals have not been scheduled to be heard by the Board.  An estimated 521 appeals will be scheduled to be heard by the board in 2021.  To date, 51 amended appeals have been received and have been scheduled to be heard by the board during the period from Monday, June 14, 2021 to Monday, September 13, 2021.

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 2021, the Board is made up of nine members. 

In 2021, an effort has been made to have each panel deal with appeals that deal with different appeal types and issues.  The hearings will be held by teleconference.

The following is a tentative list of hearing dates that are subject to change based on withdrawals and agreements by the appellant and assessor:

The recommendations contain in this report are within the delegated authority of the Board of Revision.

Respectfully Submitted,             

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