Taxpayers are reminded that revaluations for 2022 property tax assessments are currently underway in multiple jurisdictions across Canada. Several of the largest municipalities in Alberta, British Columbia, and Saskatchewan opened their tax rolls in January. There is a review period allowing owners and tenants the opportunity to review their assessments and determine whether an appeal is warranted. 2022 property tax assessments will not be finalized until after this review period expires, and any challenges to an assessment must be made by the relevant appeal deadline. Property owners or tenants with assets in Western Canada are advised that the following deadlines are rapidly approaching.
British Columbia
Notices of Assessment (NOAs) have been mailed in the province of British Columbia as of January 4. Property owners and tenants currently have approximately two weeks to review their assessments and decide if an appeal should be pursued.
The deadline for the first level of appeal to the Property Assessment Review Panel is January 31, 2022.
If you have questions regarding your assessment or would like further analysis to determine if you could benefit from an appeal, please forward a copy of your NOA to our property tax experts at: ryanbcpt@ryan.com or contact your local Ryan expert.
Alberta
NOAs were recently mailed to Calgary and Edmonton non-residential property owners, marking the start of the 60-day review period available to taxpayers. To allow our experts to review your assessment(s) and provide appeal recommendations to you as efficiently as possible, please forward a copy of each NOA to our team at: ryanabpt@ryan.com or contact your Ryan representative.
| Alberta 2022 Property Tax Assessment Appeal Deadlines | ||
| Municipality | Notice of Assessment Mailed | Appeal Deadline |
| Calgary | January 5 | March 14 |
| Edmonton | January 14 | March 23 |
| All other jurisdictions | Varies | Varies |
Municipalities across Alberta are individually responsible for issuing annual NOAs, and mailing dates can vary from year to year. If your portfolio contains properties outside of Calgary or Edmonton, please keep an eye out for these notices and forward them to Ryan once received. While only a few jurisdictions outside of Calgary and Edmonton have finalized mailing dates, if you have any questions regarding a specific municipality, please reach out to your Ryan representative directly for assistance.
Saskatchewan
Property owners and tenants in Saskatchewan have an annual right to appeal every year in the four-year property tax assessment cycle. This can result in missed appeal deadlines when unsuspecting owners/tenants await NOAs that may never arrive.
Assessors in Saskatchewan are not required to send an NOA annually if:
- The assessment has not changed from the previous year’s assessed value; or
- The increase or decrease in assessed value from the previous year does not exceed the lesser of:
- $1,000; and
- 1% of the previous year’s assessed value.
| Saskatchewan 2022 Property Tax Assessment Appeal Deadlines | ||
| Municipality | Assessment Roll Open | Appeal Deadline |
| Saskatoon | January 4 | February 4 |
| Regina | January 7 | February 7 |
| Prince Albert | January 13 | February 13 |
| Swift Current | Upcoming | Dates to be determined |
| All other jurisdictions | Upcoming | Dates to be determined |
For any inquiries or if your assessment requires additional review, please forward a copy of each NOA to our team at: ryanskpt@ryan.com or contact your Ryan representative.
Key Considerations
When reviewing your property tax assessment and considering whether it should be challenged, ask yourself the following questions:
- Has the assessment been reviewed or appealed in recent years?
- Is the assessment equitable with that of similar properties?
- Have all economic changes in the market been properly reflected in the valuation?
- Are non-assessable items, such as machinery and equipment, included in the assessment calculation?
- Is the tax classification correct?
- How does the assessment compare to recent sales or listing activity in the area?
- Has there been any demolition or contamination during the tax years covered by the assessment?
With the constantly evolving tax regulations, it is imperative that your assets are thoroughly reviewed to ensure accuracy and compliance. Owning or operating a property contributes to a large portion of business expenses, and an expert review can identify potential opportunities for savings, reductions, and tax mitigation.
More Information
Ryan’s property tax team has extensive experience with assessment law and jurisprudence. Combined with its collaborative approach to valuation issues and unmatched litigation experience, Ryan’s expertise can help you determine if a property valuation is appropriate and, where necessary, challenge the assessment.
For more information or to discuss your current situation, please contact your Ryan representative or email the local property tax team at one of the addresses noted above.