Board Thread:Super Smash Bros. Discussion/@comment-24875943-20150128120901/@comment-26077979-20150205140200

http://www.eventhubs.com/tiers/ssb4/

This is the site that is responsible for all tier lists for Smash, SluggishtheMan8. But there won't be an official tier list anytime soon, at least not until the online play dies out. Why? Because for one, the game can actually be updated, so characters can be nerfed or buffed depending on the competitive play. Second and final, we actually have online play against other players with the right conditions for testing characters.

There's also a chance that we may never see an official tier list for Smash 4, because if all the characters can potentially be made equal despite their differences, the point of a tier list would be... pointless.