Property assessment and appeals in Nunavut
In Nunavut, the Director of Assessment values property and certifies an assessment roll every year by October 31, for both the general taxation area and the City of Iqaluit. An assessed value remains in force until a new assessment, or for up to 10 years. A complaint goes to a board of revision and must arrive within 45 days after the mailing date on the notice, or by a later day set by regulation or by-law.
How assessment works in 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.Subject to the exemptions in s. 4, all land, improvements, mobile units, pipelines, and works and transmission lines in Nunavut are liable to assessment (s. 5). The Government of Nunavut (GN) says assessments "are done to determine the value of land, improvements made to the land, mobile units, pipelines, works and transmission lines."
One assessor, two taxation areas. The Director of Assessment prepares the rolls. On or before October 31 each year, the Director must "prepare a written copy of each assessment roll and certify each roll as complete" and send it to the appropriate authority (s. 25(1)). The appropriate authority is the GN for the general taxation area (everything outside Iqaluit) and the City for Iqaluit. That authority has 21 days to report errors, and the corrected roll becomes the "certified assessment roll, first revision" (s. 26).
How values are set. Values are set under the regulations, or where they are silent, "in a manner that to the assessor appears fair", by comparison with similar property nearby (s. 11). Each property is placed in a class, such as Class 7 for a single-dwelling home that is not a mobile unit (s. 13). The class decides which mill rate applies.
How long a value lasts. Nunavut does not reassess on a fixed annual cycle. An assessed value "continues to apply" until a new assessment or revision. If neither happens, it lapses "10 years after the October 31 following" the last one (s. 12).
Mill rates are then applied to the roll; see property tax in Nunavut.
Assessment notices
Within 21 days after the first-revision roll is sent to the appropriate authority, a notice of assessment is mailed. The Director mails it for property in the general taxation area, and the City's senior administrative officer for property in Iqaluit (s. 27(1)). A notice goes to each assessed owner when a property is assessed for the first time, its assessed value changes, or a property class is assigned or changed (s. 27(2)).
The notice must state (s. 27(3)): - the date of mailing; - where and when the roll can be inspected; - to whom and how a complaint may be made; - "the date by which a complaint must be received, which must be at least 45 days after the date of mailing indicated on the notice"; - the information recorded on the roll for the property.
The authority must give public notice within 14 days after the notices are mailed (s. 28(1)). An owner can ask in writing for a copy to be sent to another person (s. 27(2.1)).
In Iqaluit, notices for the 2024 Tax Assessment, "applicable to the 2025 Tax Year", were "mailed out effective January 31, 2025." The assessment notice is not a tax bill.
How to check your assessment
The assessed value, property class and complaint deadline are printed on the notice of assessment (s. 27(3)). The certified assessment roll, first revision, "must be open for public inspection" (s. 26(4)), and each notice states where and when it can be inspected.
No online assessment lookup for Nunavut was found on the official pages opened on 2026-10-28. For property outside Iqaluit, questions go to the GN Department of Finance through its property tax page. In Iqaluit, the City's 2025 assessment notice announcement named the Lands Administrator (867-979-5663, [email protected]) as the contact.
How to dispute or appeal an assessment
1Make a written complaint to a board of revision
Deadline: Must be received by the board's secretary before the later of a day set by regulation (general taxation area) or by-law (Iqaluit) and "the day that is 45 days after the date of mailing indicated on the notice of assessment" (s. 40(3)). If a postmark shows the notice was sent later, the 45 days run from the postmark (s. 40(3.1)).Sources 1
Any person may complain to a board of revision about an assessed value, the property class, an exemption, the taxable area, an error or omission on the roll or notice, the name of the assessed owner, or ratepayer-school support (s. 40(1)). The complaint must be a written notice giving the complainant's name and address, email or telephone, the property's legal description or roll number, "the complaint and all the reasons for it", the remedy sought and, if a lower value is sought, "the exact assessed value that is sought" (s. 40(2)). Property outside Iqaluit goes to the Territorial Board of Revision (ss. 33, 38(2)). Property in Iqaluit goes to the municipal board of revision appointed by council (s. 30). A person who did not answer an assessor's written request for information within 45 days cannot complain about that matter (s. 40(2.1)).
2Board of revision hearing
Deadline: Hearing date set by the board, with at least 21 days' noticeSources 1, 4
At least 21 days before the hearing, the board's secretary mails written notice of the date, time and place to the complainant, the assessed owner, the Director and, in Iqaluit, the senior administrative officer (s. 42). The board may only consider matters included in the original complaint (s. 41(2)). In 2026, Iqaluit's Board of Revision was scheduled to meet on April 30, 2026. The City describes the board as "an independent body tasked with reviewing and resolving disputes related to property tax assessments."
3Appeal to the Assessment Appeal Tribunal
Deadline: Received by the Tribunal's secretary before "the day that is 45 days after the date of mailing indicated on the decision", or 45 days after the board's last hearing day if there is no decision (s. 64(3)), with the same postmark exception.Sources 1
"The Assessment Appeal Tribunal is established for Nunavut" (s. 48(1)). A board's decision, or its refusal or neglect to decide, can be appealed to the Tribunal by the complainant, the Director, a municipal council or any other person affected (s. 64(1)). The written notice of appeal must contain the same kinds of details as a complaint (s. 64(2)). It may only include matters that were in the original complaint or in the board's decision.
4Appeal to the Nunavut Court of Justice
Deadline: Within 45 days after the date of mailing on the written notice of the Tribunal's decision (s. 69(1)).Sources 1
A person entitled to appeal to the Tribunal may appeal the Tribunal's decision to the Nunavut Court of Justice. The appeal "may only be made on the grounds that the Tribunal has made an error of law on the face of the record of proceedings conducted by the Tribunal" (s. 69(2)). The Court decides on the evidence received by the Tribunal (s. 70(1)).
Fees: The Property Assessment and Taxation Act does not set a fee for a complaint to a board of revision or an appeal to the Tribunal. It allows regulations "prescribing fees for anything provided or done pursuant to this Act or the regulations." No complaint or appeal fee appeared on the official pages that could be opened on 2026-10-28.
Territorial Board of Revision (general taxation area) or the City of Iqaluit Board of Revision; then the Assessment Appeal Tribunal for Nunavut; then the Nunavut Court of Justice on an error of law. All are set up under the Property Assessment and Taxation Act.
Phase-ins and caps
Nunavut has no assessment phase-in or cap. The Property Assessment and Taxation Act contains no rule that phases in or limits increases in assessed value, and the GN property tax page describes none. The closest rule is the opposite: an assessed value can remain unchanged for up to 10 years, then lapses unless the property is reassessed (s. 12). A board of revision or the Tribunal reviews the assessment itself; mill rates are set separately by the Minister of Finance and by Iqaluit council.
City property tax pages in Nunavut
Assessment in Nunavut: common questions
Who assesses property in Nunavut?
The Director of Assessment, appointed under the Property Assessment and Taxation Act, prepares the assessment rolls. The Director certifies each roll on or before October 31 every year and sends it to the appropriate authority: the Government of Nunavut for the general taxation area, and the City of Iqaluit for property inside Iqaluit. The same Act governs both areas.
How often is property reassessed in Nunavut?
There is no fixed annual reassessment. An assessed value stays on the roll until the property is reassessed or the value is revised. If neither happens, the value lapses at the end of 10 years after the October 31 following the last assessment or revision. The Government of Nunavut repeats this 10-year rule on its property tax page.
How long do I have to complain about a Nunavut assessment?
A complaint must reach the secretary of the board of revision before the later of two dates: any day set by regulation or by-law, and 45 days after the mailing date shown on the notice of assessment. The notice itself must state the complaint deadline, which must be at least 45 days after mailing. A postmark showing later mailing extends the period.
Is there a fee to appeal an assessment in Nunavut?
The Property Assessment and Taxation Act does not set a complaint or appeal fee, but it allows fees to be prescribed by regulation. No complaint or Tribunal appeal fee was listed on the official Government of Nunavut or City of Iqaluit pages that could be opened on October 28, 2026. The notice of assessment explains how to make a complaint.
What happens after a board of revision decision?
The complainant, the Director, a municipal council or any other affected person may appeal to the Assessment Appeal Tribunal. The notice of appeal must reach the Tribunal within 45 days of the mailing date on the decision. A further appeal to the Nunavut Court of Justice is allowed within 45 days, but only for an error of law on the face of the record.
Sources
Checked a second time against these sources on October 28, 2026
- Property Assessment and Taxation Act, C.S.Nu., c. P-130 (official consolidation current to May 27, 2022), Government of Nunavut, Territorial Printer (nunavutlegislation.ca)Applies to In force (consolidation date May 27, 2022) · checked October 28, 2026 · copy archived
- Property Tax (Taxation and Insurance), Government of Nunavut, Department of FinanceApplies to Page as captured January 20, 2025 (live site blocked on 2026-10-28) · checked October 28, 2026 · copy archived
- Notice of Assessment - 2024 Tax Assessment (2025 Tax Year), City of IqaluitApplies to 2025 tax year (announcement dated February 3, 2025) · checked October 28, 2026 · copy archived
- Call-out for Members at Large - City of Iqaluit Board of Revision (Public Service Announcement, March 24, 2026), City of IqaluitApplies to 2026 Board of Revision · checked October 28, 2026 · copy archived
- By-law No. 1029, 2026 Mill Rate By-law (Schedule A: Summary of 2025 Certified Assessment Roll), City of IqaluitApplies to 2026 tax year (third and final reading December 9, 2025) · checked October 28, 2026 · copy archived
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