In property assessment context, a complaint is the formal document filed to initiate an appeal of a property's assessed value before an assessment review board or similar tribunal. The complaint must be filed within specified deadlines after receiving an assessment notice and must identify the property, state the grounds for appeal, and indicate the relief sought (typically a reduced assessment). Filing requirements vary by province—some require specific forms while others accept letters. After filing, the complainant receives a hearing where they can present evidence and arguments. The complaint process provides property owners legal recourse if they believe their assessment is incorrect.