The Appeal Procedure
An owner or taxpayer of a dwelling may, at any time, make a proposal intimating that the Valuation List should be altered by adding, or deleting a dwelling. Proposals intimating that a valuation band should be reduced because there has been a material reduction in the value of a dwelling may also be made at any time.
However, proposals intimating that the valuation band of a dwelling already shown in the Valuation List should be reduced, can only be made if :
- The proposal relates to a new dwelling, or a dwelling in respect of which the Assessor has amended the Valuation List, and is served within 6 months from the date on which the Assessor issued a notice setting out the details of that new or revised entry.
- The proposal relates to a dwelling in respect of which a new person has become the taxpayer, and is served within 6 months of the date on which that person first became the taxpayer.
- The proposal relates to a relevant decision that has been made by the Local Valuation Appeal Committee, Court of Session or House of Lords, and is served within 6 months of that decision.
- Material reduction is defined as "Any reduction which is caused (in whole or in part) by the demolotion of any part of the dwelling, any change in the physical state of the dwelling's locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person."
Once a proposal is lodged, the Assessor will contact you in order to discuss the matter. If the matter cannot be resolved, arrangements will be made for your appeal to be heard before the Local Valuation Appeal Panel.
A proposal must be made in writing and lodged with the Assessor
Proposals should include:
- The name and address of the person making the proposal.
- The interest which that person holds in the property. (i.e. owner or taxpayer)
- The address of the dwelling to which the proposal relates.
- The nature of the alteration that is proposed.
- If the proposed alteration is to amend the valuation band of a property, the band proposed.
- If the proposal arises from a relevant decision, the decision referred to.
- A statement of the reason why the person making the proposal believes that the list should be altered.
A standard form on which proposals can be made is available on request.