Review of the municipal assessment roll: new application form

Review of the municipal assessment roll: new application form

Effective August 14, 2020, the Ministry of Municipal Affairs and Housing issued a new Request for Review form. As of this date, all new applications must be completed using this new form. The old version will no longer be accepted.

 

You will find here, in PDF format, the English version.

 

Please note that the Ministère des Affaires municipales et de l'Habitation (Publications du Québec) no longer provides hard copies.

 

If you disagree with the assessment of your property and believe that the information on the roll does not reflect reality, you can submit an application for review. Find out how and when you can request a review.


When the new assessment roll is tabled or when alterations are made to the roll, any person with an interest (owner, tenant, taxpayer, etc.) in a building can submit a request for administrative review. The 2017-2019 assessment rolls reflect property values on July 1, 2015.

 

Situations in which a review can be requested:

 

TABLING OF A NEW ASSESSMENT ROLL

The deadline to submit an application for review is as follows:
Before May 1 after the coming into force of the assessment roll
For the 2020-2021-2022 roll, the deadline was April 30, 2020.


ALTERATION TO THE ROLL MADE BY CERTIFICATE, FOLLOWED BY A NOTICE OF ALTERATION
The deadline for submitting a request for review corresponds to whichever of the following dates comes later:
prior to May 1 following the coming into force of the assessment roll
60 days following the day on which the notice of alteration is sent
The request for review can only involve the alteration to the roll.


NOTICE OF EX OFFICIO CORRECTION ADDRESSED BY THE APPRAISER TO THE OWNER TO INFORM HIM OR HER OF A PLANNED CORRECTION
The deadline to submit an application for review corresponds to whichever of the following dates comes later:
prior to May 1 following the coming into force of the assessment roll
60 days following the day on which the notice of alteration is sent.


ALTERATION OF THE ROLL NOT MADE BY THE APPRAISER, DESPITE AN EVENT THAT SHOULD HAVE LED TO SUCH AN ALTERATION
The deadline to submit an application for review is as follows:
before the end of the fiscal year following the year in which the event justifying the alteration occurred


GROUNDS FOR REVIEW
Your application must briefly explain the grounds or arguments made in support of the review; for example:
defects of the building (breakage, construction defects, etc.)
nuisances (noise, pollution, flooding, etc.)
financial situation (loss of rent, high expenses, sale of comparable properties).


Before requesting a review of the assessment roll, we recommend that you check the sale prices of comparable buildings in your neighbourhood.
The amount of taxes paid or the comparison of values on the roll (not to be confused with the sale prices for comparable properties) are not considered valid grounds.
If a difference of opinion persists after your application for review is processed, you may lodge an appeal with the immovable property division of the Tribunal administratif du Québec within 60 days.

 

 

 

Thursday, September 3, 2020

 

CITY OF MONTREAL