Municipal tax disputes/ Municipal contestation
Land register
Assessment role
As you know, municipal and school taxes are established based on the evaluation of your building(s) and land.
Conclusions about the value of a property can sometimes differ, depending on how the tax laws are interpreted and the methods applied during an evaluation.
It is important for the taxpayer to pay particular attention because the value applied by the municipality for the first year of the assessment remains unchangeable the three (3) years of the assessment roll, with the exception of additions or modifications made to the property.
The municipal Taxation Act provides for four situations in which a revision may be requested:
- Deposit of the assessment roll, followed by the sending of notice of assessment to the owner.
- Alteration to the roll made by the certificate, followed by the sending of notice of assessment.
- Notice of correction ex officio addressed by the assessor to the owner, to inform him of a planned correction.
- Failure by the assessor to make an alteration to the role.
The Act provides for a time limit in which a request for review must be deposited in each situation.
For municipalities/cities whose assessment role is beginning, the taxpayer has until the 30th of April of the first year (according to the situation indicated on the statement of taxes or notice of assessment) of the assessment role to submit a request for revision on the appropriate form and including relevant information to support the request. The Act requires that the request be deposited at the location determined by the municipality/city responsible for the assessment, or sent by registered mail, and must be accompanied by the fee applicable to the unit of assessment in question.
Forms may be obtained from yours municipality or from professionals.
The assessor advise the taxpayer in writing of his conclusion either before the 1st of September of the deposition of the assessment role, or before the date indicated on the request for revision form attesting to the reception of the request by the municipality.
Any person who has filed an application for review and who has not entered into an agreement with the assessor may lodge an appeal with the immovable property division of the Administrative Tribunal of Quebec, based on the same subject as the application for review. To be valid, such an appeal must be made by filing a motion at the secretariat of the tribunal, or at any office of the Court of Quebec – Small Claims Division within 60 days of the date of sending the assessor’s reply or, if the assessor’s reply or, if the assessor has not sent a reply, within 30 days of the final date shown on the front of the request for review form.
Diligent management of the documents relevant to your assets will permit you to minimize your costs during these proceedings.
The abovementioned procedures seem complex, but can be easily managed by professionals in this field.
During this period (until April 30th of the first year of each assessment role) take the opportunity to bring your real estate portfolio up to date and meet with your real estate valuation specialist to ensure that the value indicated on the assessment role for your property (ies) is accurate and that you are not paying higher taxes than necessary.
Do what the leaders in different fields do; search out specialists in order to obtain an expert opinion regarding your situation.
Because quality and excellent service are the foundation of success!