Property assessment and appeals in Yukon

Yukon has a single assessor for the whole territory. The Government of Yukon says it "is responsible for providing current, accurate and fair assessments to Yukon taxing authorities." Under the Assessment and Taxation Act, the chief assessor makes sure an assessment roll is prepared each year for each taxing authority. The City of Whitehorse states that its assessment values "are provided to the City of Whitehorse by the Government of Yukon's Property Assessment and Taxation department."

Land is assessed at fair value. The assessor considers location, soil quality, recent purchases of similar land, the purposes the land may be used for and other proper considerations (s. 10(1)). For land used chiefly for single-family homes, other possible uses and the value of landscaping are left out (s. 10(2)). The value is the one the land "would have had on July 31 of the year immediately before the taxation year" (s. 10(3)).

Improvements (buildings and permanent structures) are assessed at replacement cost: the cost of similar improvements in the City of Whitehorse on that July 31 (s. 11). The Government says it considers "a building's age, condition and depreciation when determining its value." Furniture, kitchen appliances, decks, residential fences, sidewalks, landscaping, driveways and residential greenhouses are not included.

The roll goes to each collector by November 15 of the year before the tax year (s. 15(2)). Municipal councils (by bylaw) and the Commissioner in Executive Council (by regulation, for areas outside municipalities) then set rates as a percentage of assessed value (ss. 55, 58). See property tax in Yukon.

Once the corrected roll is returned to the collector, the chief assessor mails an assessment notice to every person listed on the roll and gives public notice in the taxing authority's office and in a local newspaper for at least two consecutive weeks (s. 18(1)). The roll is then open for inspection for 30 days at the offices of the assessor and the taxing authority (s. 18).

The Government of Yukon says it mails assessment notices "to all property owners on or before December 15 each year"; its complaint page says notices "are typically mailed December 15 each year." Several parcels assessed to the same person can appear on one notice (s. 18(2)). The bottom portion of the notice is the complaint form.

The assessment notice is not a tax bill. Tax notices must be mailed on or before May 15 (s. 63(1)), and taxes are due July 2 (s. 64(2)). For rural properties, the Government says owners get the tax notice in the mail by May 30 and that rural roll numbers begin with a "Y". For property inside a municipality, the Government directs owners to the municipal office, and the municipal treasurer is the collector (s. 1).

In Whitehorse, the City says assessment values "can be found on Virtual City Hall under the 'Property Search' lookup."

The Government of Yukon's property tax pages, read on 2026-10-28, do not list a territory-wide online assessment lookup. The Government says full assessment rolls can be reviewed at the Property Assessment and Taxation office or at the local municipal office, and copies of a notice can be requested by email ([email protected]) or at 308 Steele Street. Under the Act, each roll is open for inspection for 30 days after notices go out, at the assessor's office and the taxing authority's office (s. 18). Questions go to the Property Assessment office at 867-667-5268 (toll free in Yukon 1-800-661-0408, extension 5268) or in person at 308 Steele Street in Whitehorse, Monday to Friday, 8:30 am to 4:30 pm.

Yukon has no assessment phase-in or cap. The Assessment and Taxation Act (consolidation amended to SY 2025, c. 7) contains no provision that phases in or limits assessment increases, and the Government of Yukon's pages describe none. The Government says reassessments help "avoid large increases or changes in assessed value." Taxes are not changed by the Review Board; rates are set each year by the municipality or, outside municipalities, by regulation.