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| The Assessment Monitor - January 2010 |
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The only two things certain in life are "death and taxes" and the good news is that death isn't getting any worse.
Who wants more surprises in the property tax related complaint and hearing process? The Calgary, Alberta assessment system is undergoing an overhaul that will be sure to engender Bouquets and Brickbats by all users.
For instance, in 2010 the assessment complaint process has no right of appeal, except on a point of law to the Court of Queen's Bench - hardly an option for the average tax payer.
Also of note is the trade-off between filing a complaint (60 vs. 30 days previously) "good news" and mandatory costs imposed on the offending party if the strict letter of the law has been violated, which is "bad news".
Filing fees will for commercial properties remain the same with an upset limit of $650 in Calgary and the "good news" is that business tax complaints are capped at $50.
More "good news" includes the mandating of evidence that must be supplied by the City. This includes, "the key factors, components and variables of the valuation model applied in preparing the assessment of the property and descriptions, characteristics and condition of the property". In the past some municipalities offered little or no evidence which tended to delay the hearing process.
On the other hand, there are costs (fines of between $500 & $1,000) awarded against the complainant if irrelevant information is submitted that is deemed to have unduly delayed the process.
Continuing with the surprise theme there are insufficient Provincial board members (from the previously constituted MGB) who are to chair the new Composite Assessment Review Board (CARB) (i.e., for commercial properties). For that matter, we expect to see some returning Assessment Review Board members, plus some entirely new faces in Calgary as the CARB scrambles to find the staff, facilities and board members to hear the entire case load before the prescribed year end. Training minimum is two days, little indeed for complex properties. Some on-the-job training must be expected.
There are other surprises in store for classes of properties other than Commercial. Residential hearings will be conducted by an all local board, chosen, as it were by the same system that created the assessment. For sure, some challenges on fairness and impartiality can be expected as Alberta municipalities forge ahead under this new system which is unique in Canada.
Complete information on these and other changes for Alberta Bill 23 and the Matters Relating to Assessment and Taxation Regulation see (www.propertytaxes.com):
http://www.assembly.ab.ca/net/index.aspx?p=bills_status&selectbill=023
http://www.canlii.org/en/ab/laws/regu/alta-reg-289-1999/latest/alta-reg-289-1999.html
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