Once the hearing date has been set, you will need to pay strict attention to the disclosure dates identified in your hearing notice. Any information that has not been provided to the Board and the opposing party will not be heard by the Assessment Review Board, therefore, you must be aware of the following timelines:
For a complaint to be heard by a LARB:
- Complainant1 MUST submit their evidence 21 days before the hearing date;
- Respondent2 MUST submit their evidence 7 days before the hearing date; and
- Complainant MUST submit their rebuttal 3 days before the hearing.
For a complaint to be heard by a CARB:
- Complainant MUST submit their evidence 42 days before the hearing date,
- Respondent MUST submit their evidence 14 days before the hearing date, and
- Complainant MUST submit their rebuttal 7 days before the hearing.
Parties are obligated to and MUST ensure the opposing party has received their evidence.
Evidence – What is Evidence?
Evidence is the information you will use to prove your assessment is incorrect or unfair. You are responsible for gathering all the information that will demonstrate your case. Your evidence MUST include:
- All relevant facts supporting the matters of complaint described on the complaint form;
- All documentary evidence to be presented at the hearing;
- A list of witnesses who will give evidence at the heating;
- A summary of testimonial evidence;
- The legislative grounds and reason for the complaint; and
- Relevant case law and any other information that the complainant considers relevant.
Types of Evidence:
- A written submission, notes taken from viewing the assessment roll.
- Documents – registry searches, sales data, MLS listings, repair estimates, appraisals etc.
- Photographs and maps.
- Written views of a realtor or appraiser.