Parcel Tax Roll Review Panel
When a parcel tax is to be imposed for the first time (for example a new service, or a new parcel due to subdivision), a parcel tax roll review panel must be established to consider any concerns respecting the parcel tax roll. The type of corrections which can be addressed by the review panel include:
- Whether there is an error or omission respecting:
- a name or address on the parcel tax roll
- the inclusion of a parcel
- the taxable area or taxable frontage of a parcel
- An exemption has been improperly allowed or disallowed
In the spring before the tax rates are set, a notice is sent to the owners of all properties that will be charged a parcel tax for the first time, advising them of the service being charged for, the grounds for appeal, the deadline to file an appeal, place and time that the parcel tax roll review panel will meet, and that the parcel tax roll is available for inspection at City Hall.
Three Council members are appointed annually to sit on the parcel tax roll review panel.