To request an adjournment or delay of a hearing, a party must apply to the Board in writing and give reasons why the adjournment is required.  The application should be made at least 14 days before the in-person hearing or the date set for the production of written submissions.  

Once an appeal has been set for hearing, the Board will not usually grant an adjournment, unless there is good reason and if the adjournment will not cause undue prejudice to the other parties.  When the parties were consulted about hearing dates before the appeal or case manager scheduled the hearing, there generally will not be a good reason for an adjournment except in extraordinary circumstances.  

The Board takes this approach to resolve as many appeals as possible prior to the next year’s annual assessment roll.  Providing early certainty on the roll is important to both the taxpayer and the taxing jurisdiction.  The Board also wants to avoid the extra costs to the parties and to itself that often come with delays and the cancellation of hearings. 

Once an adjournment application is received, depending on the amount of time available before the hearing, the appeal or case manager may:

  • request a response to the application from the other parties,
  • request further information or submissions from all parties, or
  • require the parties to attend an Appeal Management Conference (AMC) to present their case regarding the application.

The Board can allow or disallow an adjournment, whether or not all of the parties agree to the adjournment.

If the Board allows an adjournment, it may also require the parties to:

  • attend an Appeal Management or Settlement Conference;
  • produce documents or reports; 
  • pay costs; or
  • fulfil any other terms and conditions that assist with the fair and efficient conduct of the appeal.

When a party applies for an adjournment less than 14 days before a hearing, and an adjournment is granted, the Board is more likely to impose a requirement that the party pay any costs incurred by the Board and the other parties due to the delay.

January 2021