Property Tax by Province
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Alberta
Alberta’s property tax framework applies market value-based assessments and specialized rules for Commercial and Regulated property. Municipalities set their own tax rates, demanding strategic oversight to ensure equitable, accurate taxation.
ExploreMarket Value Base Date
July 1, prior year
Revaluation Cycle
1 year, Annual Right of Appeal
Mailing Date of Assessment Notices
Early January of taxation year
Mid-January of taxation year
Varies annually by municipality - 60 days prior to appeal deadline
Assessment Appeal Deadlines
First Level
60 days from Notice of Assessment date (not mailing date)
Mid-March of taxation year
Mid-March of taxation year
Varies annually by municipality; 60 days prior to appeal deadline
Second Level
Deadlines vary based on appeal cases and availability at tribunals or courts.
British Columbia
British Columbia’s property tax system is driven by market value assessments conducted by BC Assessment—taxpayers must stay alert to valuation shifts and the risk of overassessment.
ExploreMarket Value Base Date
July 1, prior year
Revaluation Cycle
1 year, Annual Right of Appeal
Mailing Date of Assessment Notices
End of December, prior year
Assessment Appeal Deadlines
First Level
30 days from mailing date of assessment notices (typically January 31)
Second Level
April 30 annually (If weekend, deadline is following Monday)
Assessment Appeal Fees
$30/property at second level only (no fee at first level)
Manitoba
Manitoba’s property tax system applies complex provincial classification rules, including a separate business tax, creating hidden risks for taxpayers. With values set for the following year ahead, proactive management is critical to ensuring your business pays only what it owes.
ExploreMarket Value Base Date
April 1, 2025
Revaluation Cycle
2 years (2027-2028), Annual Right of Appeal
Mailing Date of Assessment Notices
Early June annually (All Properties), Early November annually (All Businesses), Notices are for taxation in following year.
Three weeks before appeal deadline; varies by municipality, Notices are for taxation in following year.
Assessment Appeal Deadlines
First Level
21 days from Notice
End of June annually
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
New Brunswick
New Brunswick’s property tax system is managed entirely at the provincial level. These unified assessments drive both provincial and local tax burdens; businesses must rigorously scrutinize their valuations to mitigate hidden risks and ensure they pay only what they owe.
ExploreMarket Value Base Date
January 1 of the preceding taxation 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
Newfoundland and Labrador
Newfoundland and Labrador’s property tax system is defined by a dual framework where the capital city, St.John’s, manages assessments entirely separately from the provincial agency. This fragmented approach demands focused attention to avoid unexpected exposure and liabilities.
ExploreMarket Value Base Date
January 1 of the year preceding reassessment year
January 1 of the preceding taxation year
Revaluation Cycle
2 Year (2026 - 2027) Annual Right of Appeal
1 Year, Annual Right of Appeal
Mailing Date of Assessment Notices
May, notice mailed is for following year
June, notice mailed is for following year
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
Northwest Territories
The Northwest Territories uses a specialized property assessment framework shaped by distinct territorial rules, creating unique compliance challenges for property owners.
ExploreMarket Value Base Date
January 1, 2023
Revaluation Cycle
Annual right of appeal
Mailing Date of Assessment Notices
Late fall prior to taxation year
Assessment Appeal Deadlines
45 days of the mailing date of the assessment notice.
Nova Scotia
Nova Scotia’s property taxation uses a centralized structure and distinct provincial regulations. Taxpayers must proactively monitor their assessment to mitigate region-specific risks and secure an optimal tax position.
ExploreMarket 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
Nunavut
Nunavut’s property tax system relies on a specialized territorial assessment framework with assessment cycles often spanning several years. Timely review is critical to ensure values remain accurate.
ExploreMarket Value Base Date
January 1, 2024
Revaluation Cycle
Annual right of appeal
Mailing Date of Assessment Notices
Late fall prior to taxation year
Assessment Appeal Deadlines
45 days of the mailing date of the assessment notice.
Ontario
Ontario’s property tax framework is built off province-wide valuations determined by the Municipal Property Assessment Corporation (MPAC). Businesses should remain diligent with reviews to ensure values are accurate and ensure confidence in tax management.
ExploreMarket Value Base Date
January 1, 2016
Revaluation Cycle
4 years, Annual Right of Appeal
Mailing Date of Assessment Notices
November annually (may not receive a notice unless there has been a change)
Assessment Appeal Deadlines
First Level
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
Prince Edward Island
Prince Edward Island’s property assessment system operates under fully centralized provincial rules. Monitoring key deadlines will help reduce potential errors in assessments and impacts to your bottom line.
ExploreMarket 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
Québec
Québec’s property tax system uses distinct three-year assessment cycles which rotate across jurisdictions. With changing deadlines and long-term valuation locks, it is important to stay ahead and thoroughly review assessments.
ExploreMarket Value Base Date
July 1, 2024
July 1, 2025
July 1, 2023
Revaluation Cycle
3 years (2026—2028) — Right of appeal only within first tax year
3 years (2027—2029) — Right of appeal only within first tax year
3 years (2025—2027) — Right of appeal only within first tax year
Mailing Date of Assessment Notices
Fall 2025
Fall 2026
Fall 2027
Assessment Appeal Deadlines
First Level
April 30, 2026
April 30, 2027
April 30, 2028
Second Level
Deadlines vary based on appeal cases and availability at tribunals or courts.
Assessment Appeal Fees
Ranges from $75/property to $1100/property, depending on property assessment value
Saskatchewan
Saskatchewan’s property tax system operates on a four-year assessment cycle, introducing a strategic window for businesses to address valuation concerns before long-term impacts are locked in. Identify risks early and respond with decisive action to safeguard their tax position.
ExploreMarket Value Base Date
January 1, 2023
Revaluation Cycle
4 years (2025-2028), Annual Right of Appeal
Mailing Date of Assessment Notices
Mid-January of taxation year
Early January of taxation year
Late January of taxation year
Assessment Appeal Deadlines
First Level
60 days after the release of the assessment roll in first year; 30 days in years 2, 3, and 4
Second Level
Deadlines vary based on appeal cases and availability at tribunals or courts.
Assessment Appeal Fees
Up to $750/property, depending on property assessment value
Yukon
Yukon’s property tax system relies on a distinct territorial assessment framework. With long-term assessment cycles that set the baseline for municipal tax rates, businesses have short windows to review and challenge their assessments.
ExploreMarket Value Base Date
July 2, 2023
Revaluation Cycle
2 year, Annual Right of Appeal
Mailing Date of Assessment Notices
December, prior to taxation year
Assessment Appeal Deadlines
30 days from the mailing date of the assessment notice
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