Third

Session, 48th General Assembly

Elizabeth II, 2018

BILL 34

AN ACT TO

AMEND THE ASSESSMENT ACT, 2006

Received and Read the First Time .................................................................................................

Second Reading .................................................................................................................................

Committee ..........................................................................................................................................

Third Reading .....................................................................................................................................

Royal Assent ......................................................................................................................................

HONOURABLE ANDREW PARSONS, Q.C.

Minister

of Municipal Affairs and Environment

Ordered

to be printed by the Honourable House of Assembly

EXPLANATORY NOTES

This Bill would amend the Assessment Act, 2006 to

change the timing of the assessment

process;

change the effective date of

assessments;

extend the period during which

taxpayers may appeal their assessments; and

remove all references to

special purpose properties or reproduction cost valuation from the Act as

properties are no longer classified as special purpose properties.

A BILL

AN ACT TO AMEND THE ASSESSMENT ACT, 2006

Analysis

S.2 Amdt.

Definitions

S.9 Amdt.

Assessor not bound by returns

S.10 R&S

Annual assessment roll

S.17 Amdt.

Assessment of real property

S.18 Rep.

Special purpose property

S.19 R&S

Effective date of assessment

S.25 Amdt.

Notice of assessment

S.30 Amdt.

Appeal

to commissioner

S.37 Amdt.

Powers of commissioner

S.45.1 Rep.

Regulations

Transitional

Commencement

Be it enacted by the Lieutenant-Governor and

House of Assembly in Legislative Session convened, as follows:

SNL2006 cA-18.1

as amended

1. Paragraph 2(

f) of the Assessment Act, 2006 is repealed and the following substituted:

(f) "base date" means the more recent of

(

i) January 1, 2020 for real property located in

the city or a municipality, or

(ii) January 1 of every year after 2020 for real

property located in a municipality and January 1 of every second year after

2020 for real property located in the city;

2. Subsection 9(2) of the Act is repealed and the

following substituted:

(2) Notwithstanding information given under

section 7 or 8, an assessor may assess the real property to determine, in the

opinion of the assessor, the actual value of the real property.

Section 10 of the Act is repealed and the

following substituted:

Annual assessment

roll

(1) An

assessment roll shall be prepared annually between January 1 and August 31 by

an assessor designated by the director or manager.

(2) Where, in a year, it appears to the director or

manager that a roll cannot be properly completed by August 31, the manager or

director shall apply to the minister for an extension of time for the

completion of the roll.

(3) An application made under subsection (2) shall

set out the reasons for the requested extension and shall state the period

estimated to be necessary to complete the roll.

(4) The minister may extend the time for the

completion of a roll for the period that he or she considers necessary.

4. Subsection 17(5) of the Act is repealed.

Section 18 of the Act is repealed.

Section 19 of the Act is repealed and the

following substituted:

Effective date of

assessment

19. For

taxation purposes, an assessment or reassessment of real property shall be

effective

(

a) one year after the base date for real property

located in a municipality; and

(b) 2 years after the base date for real property

located in the city.

7. Subsection 25(2) of the Act is repealed and the

following substituted:

(2) Notice referred to in subsection (1) shall be

in the form prescribed by the director or manager and shall contain

(

a) the actual value for which the real property

has been assessed; and

(

b) those other particulars that the director or

manager considers appropriate.

8. Subsections 30(1) and (2) of the Act are

repealed and the following substituted:

Appeal to

commissioner

(1) A

party objecting to or complaining of an omission from or an error in a roll may

personally or by agent, serve notice of appeal to the city clerk or the director

within 60 days from the date of the notice of assessment.

(2) Where a notice appealing the notice of

assessment is not served upon the city clerk or director within 60 days of the

date of the notice of assessment, there is considered to be no appeal.

9. Subsection 37(2) of the Act is repealed.

Section 45.1 of the Act is repealed.

Transitional

11. Where a notice of assessment was issued before

the coming into force of

section 8 of this Act, subsections 30(1) and (2) of

the Act as they existed before the coming into force of

section 8 continue to

apply as though those subsections were still in force.

Commencement

12. Sections 1, 3, 6 and 8 of this Act come into

force on January 1, 2020.

Queen's Printer