If you are the owner of the property or the person liable to pay Council Tax for it, you can lodge an appeal (known as a “proposal”) to alter the Council Tax band:
- within six months of first becoming the taxpayer
- within six months of the Assessor altering the band
- within six months of an appeal decision in respect of a dwelling comparable to yours which gives you reasonable grounds to contend that the band applicable to your dwelling should be changed
- at any time if there has been a material reduction in the value of the dwelling
- at any time if there has been a material increase in the value of the dwelling and it, or any part of it, has subsequently been sold
- at any time if the balance between domestic and business use changes (for example, in hotels or boarding houses)
Submit a Proposal
Contact the Assessors staff here or download and print a Proposal Form below.
Alternatively, you can lodge a Proposal on-line via the Scottish Assessors Portal by following the instructions here.
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Material Reduction in Value
A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of its locality or any adaptation of the dwelling to suit a person who is physically disabled. A reduction in value caused, for a example, by a downturn in the housing market, does not count for Council Tax purposes.
Material Increase in Value and Subsequent Sale
A material increase in value may result from building, engineering or other works carried out on the dwelling. Any change in the Council Tax band following on a material increase in value will only take effect after the property is next sold.
First-tier Tribunal for Scotland
Most appeals are settled amicably between the Assessor and the Council Tax payer. However, if a settlement cannot be achieved the appeal will be heard by the First-tier Tribunal for Scotland.
Council Tax Billing and Collection
The levying and collection of the Council Tax are carried out by local councils. Queries relating to Council Tax levels, discounts, exemptions, benefits, change of address, billing and arrears should be addressed to them. In the Grampian valuation area the relevant councils are: