Tax Calendar

Please use the map below and hover over each province to see the date, and click it for more details.

 

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British Columbia

Market Value Base Date

July 1, 2023

Revaluation Cycle

1 year Annual Right of Appeal

Mailing Date of Assessment Notices

January 1 annually
Assessment Appeal Deadlines

First Level

PARP Appeal Deadline: 30 days from mailing date of assessment notices

Second Level

PAAB Appeal Deadline: April 30 annually (If weekend, deadline is following Monday)

Assessment Appeal Fees

$30/property at second level only (no fee at first level)
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Alberta

Market Value Base Date

July 1, 2023

Revaluation Cycle

1 year

Mailing Date of Assessment Notices

City of Calgary

January 3, 2024

City of Edmonton

January 15, 2024

All Other Jurisdictions

Varies annually by municipality - 60 days prior to appeal deadline
Assessment Appeal Deadlines

First Level

City of Calgary

March 11, 2024

City of Edmonton

March 25, 2024

All Other Jurisdictions

Varies annually by municipality; 60 days prior to appeal deadline

Judicial Review

60 days from mailing date of CARB/LARB decision (matters of law only)

Assessment Appeal Fees

Up to $650/property, depending on property assessment value
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Saskatchewan

Market Value Base Date

January 1, 2019

Revaluation Cycle

4 years (2021—2024) Annual Right to Appeal

Mailing Date of Assessment Notices

City of Regina

January 5, 2024

City of Saskatoon

January 2, 2024

City of Prince Albert

February 1, 2024
Assessment Appeal Deadlines

First and Second Levels

Regina, Saskatoon, Prince Albert

60 days after the release of the assessment roll in first year; 30 days in years 2, 3, and 4

Assessment Appeal Fees

Up to $750/property, depending on property assessment value

Local Expert

Michelle Pink, CCIM
Principal, Regional Leader, Property Tax Complex
403.998.7379
michelle.pink@ryan.com
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Manitoba

Market Value Base Date

April 1, 2021

Revaluation Cycle

2 years (2023—2025) Annual Right to Appeal

Mailing Date of Assessment Notices

City of Winnipeg

Early June annually (Property Assessment Notices)
Early November annually (Business Assessment Notices)

All Other Jurisdictions

Three weeks before appeal deadline; varies by municipality.
Assessment Appeal Deadlines

First Level

City of Winnipeg

End of June annually

All Other Jurisdictions

Varies by municipality; ~15 days before the hearing date

Second Level

21 days from receipt of Board of Revision decision notice (appeals relating to value and classification of property)

Assessment Appeal Fees

Ranges from $50/property to $500/property, depending on property assessment value
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Ontario

Market Value Base Date

January 1, 2016

Revaluation Cycle

4+4 years (2017—2024)* Annual Right to Appeal

Mailing Date of Assessment Notices

November 14, 2023 (for properties with change in ownership, assessment, and classification)
Assessment Appeal Deadlines

Request for Reconsideration (“RFR”)

March 31 annually

Second Level

March 31 annually

Assessment Appeal Fees

Commercial, Industrial, Multiresidential $318/appeal. Residential, Farm, or Managed Forest $132.50/appeal
*Reevaluation cycle extended because of COVID-19. Read more here.
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Québec

Market Value Base Date

Montreal

July 1, 2021

Gatineau, Drummondville, Rosemere, Cowansville

July 1, 2022

Quebec City and North/South Islands of Montreal

July 1, 2020

Revaluation Cycle

Montreal

3 years (2023—2025) — Right of appeal only within first tax year

Gatineau, Drummondville, Rosemere, Cowansville

3 years (2024—2026) — Right of appeal only within first tax year

Quebec City and North/South Islands of Montreal

3 years (2022—2024) — Right of appeal only within first tax year

Mailing Date of Assessment Notices

Montreal

Fall 2022

Gatineau, Drummondville, Rosemere, Cowansville

Fall 2023

Quebec City and North/South Islands of Montreal

Fall 2021
Assessment Appeal Deadlines

First and Second Levels

Montreal

April 30, 2023

Gatineau, Drummondville, Rosemere, Cowansville

April 30, 2024

Quebec City and North/South Islands of Montreal

April 30, 2022

Assessment Appeal Fees

Ranges from $75/property to $1100/property, depending on property assessment value
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Newfoundland and Labrador

Market Value Base Date

January 1 of the preceding taxation year (all other municipalities), January 1 two years prior to taxation year (St. John’s)

Revaluation Cycle

1 Year Annual Right of Appeal

Mailing Date of Assessment Notices

June
Assessment Appeal Deadlines

First Level

60 days from mailing date of notice

Second Level

30 days from mailing date of notice

Assessment Appeal Fees

Filing fee of $100/appeal; fee is fully refundable if appeal is upheld by Assessment Review Commission
Filing fee of $200/business appeal; fee is fully refundable if appeal is upheld by Assessment Review Commission
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Nova Scotia

Market Value Base Date

January 1 of the preceding taxation year

Revaluation Cycle

1 Year Annual Right of Appeal

Mailing Date of Assessment Notices

Mid-January annually
Assessment Appeal Deadlines

First Level

31 days from mailing date of notice

Second Level

14 days from date of amended/confirmation notice

Assessment Appeal Fees

No fee
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New Brunswick

Market Value Base Date

January 1 of the upcoming taxation year (Starting in January 2025, January 1 of the preceding year)

Revaluation Cycle

1 Year Annual Right of Appeal

Mailing Date of Assessment Notices

January annually
Assessment Appeal Deadlines

First Level

30 days from mailing date of notice

Second Level

21 days from mailing date of review decision

Assessment Appeal Fees

No fee
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Prince Edward Island

Market Value Base Date

January 1, current taxation year

Revaluation Cycle

1 Year Annual Right of Appeal

Mailing Date of Assessment Notices

Early May annually
Assessment Appeal Deadlines

First Level

90 days from mailing date of notice

Second Level

30 days from mailing date of review decision

Assessment Appeal Fees

No fee
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