Administrative review of municipal property assessment

The Act respecting Municipal Taxation (sections 124 to 138.4) provides for an administrative review of any entry on the property assessment roll where an application for review has been filed.

This review provides the means to correct errors or omissions that may have been overlooked by the assessor of the municipal body responsible for assessment.

The assessor who receives a valid request for review in the Apply for a review section must verify the merits of the request. Depending on the nature and precision of the reasons given in the application, the assessor may proceed with a review by such means as he deems appropriate. During this review, he may specifically:

1. Verify the various calculation parameters that resulted in the establishment of the value
2. Meet with the applicant or visit the building concerned

Who can apply for a review?

Any person (owner, tenant, taxpayer, etc.) with an interest in challenging the accuracy, presence or absence of a property assessment roll entry related to a unit of assessment owned by that person or another person may apply for an administrative review. 

A person required to pay a tax or compensation to the local municipality, or to a school service centre or school board that uses the property assessment roll, is deemed to have the interest required to make such a request.

Situations giving the right to apply for a review 

The Act sets out four situations that entitle a person to apply for a review and establishes time limits for each:

Publication of a new assessment roll

The deadline for filing your application is the latest of these deadlines:

• Before May 1 following the date of coming into force of the assessment roll
• 60 days after the sending of the assessment notice

The 2023-2025 rolls reflect property values as of July 1, 2021.

Modification of the roll made by certificate, followed by the sending of a notice of assessment

The deadline for filing your application is the latest of these deadlines:

• Before May 1 following the date of coming into force of the assessment roll
• 60 days after the mailing of the notice of change of assessment

Although new owners receive a notice of change, this does not allow them to request a review of the value of the property on the roll. To do so, it is necessary to wait for the publication of the next roll, unless the prescribed time frame for filing after publication of a new roll has not elapsed.

Notice of ex officio correction sent by the assessor to the owner(s), informing them of a proposed correction

The deadline for filing your application is the latest of these deadlines:

• Before May 1 following the date of coming into force of the assessment roll
• 60 days following the mailing of the notice of ex officio correction

No modification of the roll by the assessor, despite an event provided for by the Act which should have led to such a modification

The deadline for filing your application is as follows:

• Before the end of the fiscal year following the fiscal year in which the event justifying the change occurred

Valid reasons for reviews

Your application should briefly outline the reasons or arguments used to support it, such as:

• Building defects (damage, construction defects, etc.)
• Existing nuisances (noise, pollution, flooding, etc.)
• Related economic factors (loss of rents, high expenses, sales of comparable properties)

Before requesting a review of the property assessment roll, we recommend that you verify the sale price of comparable properties in your neighbourhood (In French).

The amount of taxes to be paid and the comparison with other values on the roll (not to be confused with the sale price of comparable properties) are not considered valid reasons.

Non-reimbursable

Steps after the application is submitted

Upon completion of the review process, the assessor will provide the applicant with a written response within the time frames specified below. A time limit also appears in the “For official use only” section on the copy of the Application for Review form sent back to the applicant. 

The assessor may propose change(s) to the roll, in which case the applicant has 30 days following the mailing of the response to accept it. If the applicant accepts the review, he/she returns it, signed in the space indicated on the proposal, either by email or postal mail,  to enable the modification(s) to come into effect. However, the assessor may decide not to propose any change.

The time allowed for the assessor to prepare a response:

Publication of a new assessment roll

• September 1 following the effective date of the assessment roll. Since this deadline can be extended to the following April 1, it is best to check with the municipal body responsible for the assessment to confirm the applicable deadline.

All other cases

On the later of these dates:

• Four months from the filing of the application
• September 1 following the effective date of the assessment roll.

In the event an agreement is not reached

Any person who has applied for a review and has not reached an agreement with the assessor may appeal to the Real Estate Section of the Administrative Tribunal of Québec. This appeal must relate to the same matters as the application for review. To be valid, such an appeal must be exercised:

• By written application to the Tribunal. A copy of the previously filed application for review may then be required.
• Within 60 days of the date the assessor’s response is sent or, if no response is received, within 30 days after the deadline for providing a response. (see Steps after the application is submitted)
   

In addition, in the cases provided for in the Act respecting Municipal Taxation, a modification resulting from an agreement between the assessor and the applicant may be challenged before the Administrative Tribunal of Québec by other persons directly affected by the effect of the amendment.

Interpretation

Municipal body responsible for assessment: means a regional county municipality, or a local municipality in respect of which a regional county municipality does not have assessment jurisdiction, that is responsible for preparing and updating any assessment roll within its jurisdiction and for justifying the contents thereof.

Property assessment roll: a public document that contains information required by law on each property within a municipality.

Unit of assessment: the largest possible group of properties that: are owned by the same owner or group of owners on an undivided basis; are contiguous or would be contiguous if not separated by a watercourse, highway or public utility system; are used for the same predominant purpose; and can normally and in the short term only be disposed of as a whole and not in parts.

Actual value: the exchange value of a unit of assessment in an open and competitive market, which is the most probable price that can be paid in a private sale under the following conditions:

1. The seller and buyer respectively wish to sell and buy the unit of assessment, but are not obligated to do so 
2. The seller and buyer are reasonably informed of the condition of the unit of assessment, the use to which it may most likely be put, and real estate market conditions