Assessment increase from last year:
You may be unhappy your assessment went up more than your neighbours. Usually, you will not succeed with this argument:
- We cannot tell if your previous year's assessment was correct.
- Your higher increase could be due to last year's assessment being too low.
- This year's assessment may be fully correct.
Only choosing equity comparables that support your point of view:
Have you compared your assessment with all similar properties in your area?
- Probably, we will not agree with you if there are similar properties that you have not used.
Comparison group:
What is the best comparison group?
- Are you only using a few properties to demonstrate your assessment is unfair?
- You must show why they are unique compared to other properties in your area.
- We usually prefer to look at the largest possible group of comparables.
Only comparing assessments within the same area:
When you are looking at equity, you cannot compare properties that are in different municipalities or taxing jurisdictions from your property.
Must look at the total assessment:
When you are comparing your assessment with others, you cannot just look at the land or improvements.
- The Assessment Act requires that you look at the total assessment. This is because it is possible that your land or improvements appear unfair, but that your overall total assessment is fair.