Tax Assessments

An assessment records what the authority assessed: the jurisdiction, the assessment date, the assessed amount and the authority reference, such as an order or notice number. It belongs to the demand document it supports and to the tax office.

The Assessment Officer submits the assessment. Its submitted version is frozen, and the jurisdiction, date, amount and reference are checked against the evidence attached to the same document. An Assessment Reviewer independent of the officer records the decision. Only then is the assessment Approved and Completed. A rejected assessment stays on record with the reason.

• Evidence on the demand. The assessment order, notices and calculations are attached to the demand document.
• Independent approval. The reviewer is never the officer who submitted the assessment.
• Assessments by jurisdiction. Jurisdiction lets the office report assessed amounts by ward, district or zone.

Agree how jurisdictions are written so they group correctly. Decide what evidence an assessment needs: the signed order, a calculation sheet, an inspection report. Agree who may submit assessments and who reviews them, and how a disputed assessment is handled.

The restaurant’s license demand has an authority assessment for Ward 12 dated 3 April for $1,650, with the order number as the authority reference. The officer attaches the signed order to the demand and submits the assessment. The reviewer compares the order with the assessment and the demand and approves it; the decision date is recorded and the assessment is completed.

A second assessment for a bakery shows $2,400 while its signed order says $2,040. The reviewer rejects it with that reason. The officer corrects the amount and submits a new version, which is approved.

During the pilot, compare the assessed totals by jurisdiction with the authority’s own register for the same dates. Any assessment without a signed order attached should be found before it reaches the reviewer.

• Assessments Awaiting Approval — Submitted assessments with demand, jurisdiction, date, amount, reference and version.
• Tax Assessment Register — Every assessment by status with amount, reference and decision date.

• Assessment reconciliation: From submitted assessment to completed reconciliation.
• Demand to collection: Where assessments sit in the flow.

Check reviewer access before go-live.