- If a value is reduced / increased by more than 10%, the value must then be reviewed by the appeal board;
- If the outcome of the objection is not satisfactory, the owner can appeal to the appeal board within 30 days of the decision notice;
- An appeal board hearing will be held at which the owner or appointed property valuer can provide oral evidence and cross-examine the municipal valuation official. The owner or appointed property valuer needs to ensure the appeal application is well-prepared with appropriate motivation.
