Property assessment and appeals

Property tax is your assessed value times the tax rate, so the assessment matters as much as the rate. Each province and territory has its own assessment authority, valuation date and appeal deadline.

Province or territory	Assessed by	Valuation date for 2026
Ontario	Municipal Property Assessment Corporation (MPAC)	January 1, 2016 (prescribed for the 2021 to 2026 taxation years by O. Reg. 282/98, s. 48.6)
Quebec	No provincial assessor: each roll is made by an organisme municipal responsable de l'évaluation (OMRE), which is an MRC or a city outside the rural-designated MRCs. The Ministère des Affaires municipales et de l'Habitation (MAMH) sets the framework.	July 1 of the second fiscal year before the roll's first year (Loi sur la fiscalité municipale, s. 46). That is July 1, 2024 for rolls in force 2026-2027-2028 (Montréal) and July 1, 2023 for rolls in force 2025-2026-2027 (Ville de Québec).
British Columbia	BC Assessment (British Columbia Assessment Authority), a provincial Crown corporation	July 1 of the year the roll is completed (Assessment Act s. 18 (1)). The 2026 assessments reflect market value as of July 1, 2025; the 2027 roll uses July 1, 2026. Physical condition and permitted use are taken as of October 31 following the valuation date.
Alberta	Each municipality's assessor (for example the City Assessor in Calgary and Edmonton); designated industrial property is assessed by the Province (Alberta Municipal Affairs, Assessment Services Branch)	July 1 of the assessment year, which is the year before the tax year (AR 203/2017 ss. 2 and 6). Physical condition is taken as of December 31 of the year before the tax year (MGA s. 289 (2)(a)). The 2026 assessments reflect market value on July 1, 2025 and condition on December 31, 2025.
Manitoba	Property Assessment Services, Manitoba Municipal and Northern Relations (the Provincial Municipal Assessor), for all property outside Winnipeg; the City of Winnipeg Assessment and Taxation Department for property in Winnipeg	April 1, 2023 for the 2025 and 2026 tax years (2025 general assessment). April 1, 2025 for the 2027 and 2028 tax years (2027 general assessment), under the table in M.R. 78/2009, s. 1.
Saskatchewan	The Saskatchewan Assessment Management Agency (SAMA) sets assessment policy and standards and assesses for most cities, towns, villages and rural municipalities; Saskatoon, Regina, Prince Albert and Swift Current provide their own assessment services, and some municipalities contract private assessment service providers	Base date January 1, 2023 for the 2025 revaluation, which applies to the 2025-2028 property tax years. Property is assessed "as of the applicable base date", but each assessment must reflect the facts, conditions and circumstances affecting the property "as at January 1 of each year" (Cities Act s. 165; Municipalities Act s. 195). SAMA says the next revaluation is in 2029, using a 2027 base date.
Nova Scotia	Property Valuation Services Corporation (PVSC)	January 1 of the year before the roll year. The 2026 Assessment Roll "reflects market value as of January 1, 2025" and includes physical changes made to a property by December 1, 2025. The Assessment Act lets the Director prescribe "a past date as a base" for market value (s. 42(2)), and the roll reflects the property's state on December 1 before it is filed (s. 52(2)).
New Brunswick	Service New Brunswick (SNB), Property Assessment Services, which classifies and assesses all real property in the province; the Department of Finance and Treasury Board bills and collects the tax	Real and true (market) value as of January 1 of the year before the taxation year (Assessment Act s. 15), so the 2027 assessment reflects market value at January 1, 2026. The assessment reflects the property's state and condition on January 1 of the year the assessment is made (s. 15.02, s. 21(1.01)). For 2026 only, the value for taxation of most properties was frozen at the 2025 amount (s. 15.72).
Newfoundland and Labrador	Two assessors under the Assessment Act, 2006: the Municipal Assessment Agency (MAA) assesses property in every municipality except St. John's, including the cities of Corner Brook and Mount Pearl; the City of St. John's Assessment Division assesses property in St. John's	Actual (market) value as of the base date (Assessment Act, 2006 s. 17). In MAA municipalities the base date is January 1 of every year and takes effect one year later: the 2027 tax year uses values as of January 1, 2026. In St. John's the base date is January 1 of every second year and takes effect two years later: 2026 and 2027 assessments use January 1, 2024 (s. 2, s. 19).
Prince Edward Island	Province of Prince Edward Island, Taxation and Property Records (Department of Finance and Affordability)	The Province does not publish a single fixed valuation date. Under s. 10(1) of the Real Property Assessment Act, the Minister revises the assessment of all real property each year between January 1 and December 31, and "the revised assessment shall be the assessment effective on January 1 of the following year."
Yukon	Government of Yukon, Property Assessment and Taxation (Department of Community Services). The chief assessor has an assessment roll prepared every year for each taxing authority, including the City of Whitehorse and the other municipalities.	Land is assessed at the fair value it would have had on July 31 of the year before the taxation year, and buildings at their replacement cost in the City of Whitehorse on that same July 31 (Assessment and Taxation Act ss. 10(3) and 11(2)). The 2026 roll uses July 31, 2025; the 2027 roll uses July 31, 2026.
Northwest Territories	Government of the Northwest Territories, Department of Municipal and Community Affairs (MACA), through its Assessment Services Unit and the Director of Assessment appointed under the Property Assessment and Taxation Act. In the six Municipal Taxation Communities, the municipality's senior administrative officer mails the notices and a municipal board of revision hears complaints; the City of Yellowknife lists assessment among its own services.	No single valuation date applies territory-wide. In the General Taxation Area, land value is based on land development costs set out in regulations, and improvements on "two-thirds of the depreciated replacement cost new". In Yellowknife, land reflects 100% of market value for the 2024 base year and buildings 100% of typical depreciated replacement costs for 2025, the values from the 2025 General Assessment used for 2026 taxes.
Nunavut	Director of Assessment, appointed under the Property Assessment and Taxation Act. The Director prepares and certifies the assessment roll for the general taxation area and for the municipal taxation area of the City of Iqaluit.	The Act and the official pages opened for this page do not publish a valuation date or base year. Land, improvements and mobile units are assessed "in accordance with the regulations" (ss. 6 to 8). Where the regulations give no method, the assessor values property "in a manner that to the assessor appears fair, having regard to any similar" property "in the same vicinity" (s. 11).