The Board of Revision is a quasi-judicial body which hears complaints against property assessments and makes decisions respecting these complaints.
Any person who has a dispute with an assessed value or property classification or would like to correct information contained on the Assessment Roll, including School Support Declarations, may make a complaint to the Board of Revision. Complaints must be received within forty-five days of the mailing of assessment notices. The Board of Revision is made up of five citizens and includes one member of City Council. The Board is appointed by City Council after canvassing the community for interested participants.
Decisions of the Board of Revision may be appealed to the Territorial Assessment Appeal Tribunal. Tribunal decisions may be appealed to the Supreme Court of the Northwest Territories only if the appeal is on a point of law.
The Board of Revision meets annually, following the issuance of Assessment Notices.