Property Assessment and Taxation

What is it?

Property assessment is the process of assigning a dollar value to a property. Once a property is assessed, this dollar amount is used in a formula to determine how much in taxes an owner needs to pay. In the NWT the responsibility to manage property assessment belongs to MACA with taxation responsibilities handled mainly by the Department of Finance.

Which Properties get Assessed?

  • improvements to buildings, mobile units, pipelines and works and transmission lines;
  • any assessable land in Municipal Taxation Communities and assessable land in communities that make up the General Taxation Area (GTA); and,
  • all land and improvements that make up the Hinterland  which include things like mines, oil and gas installations and telecommunications infrastructure located outside of community boundaries.

Appealing my Assessment

If there is a mistake on your notice of assessment, or you do not agree with the assessed value of your property, you can appeal the assessment to the Board of Revision.  All appeals must be made within 45 days from the mailing date of the notice of assessment.  Look at the back of your notice of assessment for more information on how to appeal your assessment, or contact the Property Assessment Division.


Resource: Assessment Manual