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Bulletin

Your Taxes – Is it Time for a Revision of the Assessment Roll?

Fasken
Reading Time 2 minute read
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Real Estate and Municipal Law Bulletin

Is the new value of your property making you break out in hives? Under the Act respecting municipal taxation (the "Act"), everyone who has an interest may apply for review of an entry on the assessment roll for a unit of assessment (land, residence, commercial immovable, etc.), for each three-year roll. A new roll is prepared every three years, after which the previous roll and the rights of action to which it may have given rise are left behind. In Québec City, a new roll has just been deposited for the 2019-2020-2021 period.

A New Roll = A New Right to Contest Your Assessment

The value on your notice of assessment is not the only thing for which a review can be requested. All of the information on the notice is subject for review.

Every validly made application for review must receive a reply in writing from the assessor to the applicant.

To make a valid application for review:

  1. Complete the form provided for that purpose, which is available at the locations indicated on your notice and via the Internet; and
  2. Make the required payment at the office of the clerk of the municipality concerned.

The applicant and assessor may negotiate and enter into an agreement regarding the changes to be made to the assessment roll. 

You are strongly advised to come well equipped for this initial negotiation process.

N.B.: Comparing your property with the value on the previous roll or the value of neighbouring properties could be a waste of time! A lawyer who specializes in this area can help you to determine the points that are relevant to make in negotiations in order to succeed.

If no agreement is reached at the review application stage, the Act provides for a proceeding before the Administrative Tribunal of Québec. The ultimate outcome of this proceeding is a trial, and it often requires that an expert opinion on the unit of assessment in question be submitted.

Deadlines That Must be Met

The dates are crucial for a right of action to be created, but also to be extinguished.

When the assessment roll is deposited and once a notice of assessment has been sent to the owner, you must submit your application:

  • Before May 1 following the coming into force of the roll; or
  • 60 days after receipt of the notice of assessment; or
  • 120 days after it is received, for any unit assessed at $1,000,000 or over.

Are you considering applying for review? We will be pleased to provide guidance in making your decision and support in carrying it out.

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