Third Step: Hearing
We encourage you to attend your hearing as your complaint is stronger if you are present and available to answer any questions the Board may have. As the complainant making a presentation to the Board, you are responsible to substantiate your arguments with evidence. The onus of proof is on you to demonstrate your position. However, if you do not attend the hearing, it will still take place. The information you have submitted to the Board (i.e. written submission/evidence) will be read on your behalf.
If this information is not specific and detailed, the complaint may be dismissed. Therefore, it is important to make sure your written submission clearly and fully describes your reasons for disputing the assessment. If clear details are provided, the Board will then hear the City assessor's presentation and make its decision based on all the evidence/information made available at the hearing.
On the Hearing Date
The amount of time required for each hearing will vary. Your Notice of Hearing will indicate the starting time of your hearing, please plan to arrive 10 minutes before the time shown on your Notice of Hearing.
When you arrive at City Hall for the hearing, check in at the reception counter on the first floor. You will be directed to the Council Chambers where your hearing will take place.
The hearings are open to the public.
At the Hearing
Before your complaint is heard the Presiding Officer will typically announce the procedures to be followed.
- You will be asked to present your case based on the evidence disclosed before the hearing. Be as specific as possible.
- Then the City Assessor may question you and present information in defense of the assessment. You will also have a chance to ask questions of the City Assessor.
- When all the evidence has been presented, you and the City assessor may present final arguments to the Board and summarize your positions.
- The Board may ask questions at any time.
The Board cannot make decisions concerning your rate of taxation.
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