Municipal challenges and negotiating the land roll
Good property management helps yous reduce fixed costs.
The value entered in the first year of the roll by the organization responsible for property assessment remains unchanged for the next three (3) years of the assessment roll, unless an addition or modification is made to the property.
FOUR SITUATIONS GIVE THE RIGHT TO REQUEST A REVISION:
- Roll filing
- Modification of the roll by certificate
- Notice of correction ex officio
- Role modification not carried out by the assessor
FOR EACH EVENT, THE LAW SETS A DEADLINE FOR FILING A REQUEST FOR REVIEW.
The taxpayer has until April 30 (as indicated on the tax bill or notice of assessment) of the first year of the roll to submit an application for review. The taxpayer must use the prescribed forms, to which supporting information must be attached. These forms are available on municipal websites.
The municipal assessor must respond before September 1 of the roll filing date, or on the date indicated on the application for review form, attesting to receipt of the document by the municipal body.
If no agreement is reached with the assessor, the taxpayer may appeal to the Real Estate Division of the Administrative Tribunal of Québec, by filing a motion with the Tribunal Secretariat.
The petition may also be filed with any clerk's office of the small claims division of a courthouse. The petition must be filed within 60 days of the date of dispatch of the appraiser's reply. If no response has been received from the assessor, the deadline is 30 days after the date indicated on the Request for Review form returned by the municipal body.
Good property management can help you cut costs. These procedures may seem complex, but they can easily be carried out by professionals in the field. Meet with our real estate appraisal consultants to check whether the value entered on the roll for your property(ies) is representative.