Real Estate Assessment

NEW REAL ESTATE ASSESSMENT ROLL

Commencing in 2016, a new triennial (2016-2017-2018) assessment roll came into force in the majority of cities and regions throughout the Province of Quebec, namely the major cities of Laval, Quebec City and Longueuil (which includes the former municipalities of Boucherville, Brossard, Greenfield Park, Lemoyne, St-Bruno, St-Hubert, St-Lambert and Vieux-Longueuil).  Pursuant to the relevant provisions of the Act with Respect to Municipal Taxation (the “Act”), property values are based on market conditions as of July 1st, 2014.

The City of Montreal will introduce a new triennial assessment roll starting in 2017 (2017-2018-2019).  Property values will be based on market conditions as of July 1st, 2015.

NOTICES OF ASSESSMENT

In compliance with the Act, cities, towns and municipalities throughout the province disseminate Notices of Assessment for properties assessed at $1,000,000 or more.

Although some property owners may receive their Notices of Assessment during the course of the fall prior to a new triennial roll, the deadline to initiate the appeal process by way of an Application for Administrative Review remains April 30th of the first year of the triennial roll.

Notwithstanding the April 30th deadline, we strongly recommend that property owners gather all relevant information, such as Notices of Assessment, tax bills and economic data (i.e. rent rolls, statements of income and expenses, and the like) and thereafter seek counsel as to whether the subject property should be the object of a tax contestation.

THE TAX APPEAL PROCESS

A contestation or assessment appeal is a two (2) stage process. It begins with the filing of an Application for Administrative Review (the “Application”) which is submitted to the assessing authority (for example: Service d’évaluation de la Ville de Montréal), using the prescribed form to urge the grounds which would justify a reassessment of the subject property, the whole accompanied by the appropriate filing fee and postmarked no later than April 30th of the first year of the triennial roll.

Such initial review process allows both the taxpayer and municipal assessor to express their respective opinions in a strictly administrative context, without, however limiting the taxpayer’s recourse.

The municipal assessor has the obligation to respond to the Application by no later than the fall of the first year of the triennial roll.

In the event the municipal assessor disputes the assertions of the taxpayer, the next step requires the filing of a Motion Introductive of Recourse with the Administrative Tribunal of Québec, Real Estate Affairs Division (Tribunal Administratif du Québec, section des affaires immobilières). Such motion must follow the prescribed form (albeit different from that of the administrative process) and must also be accompanied by a filing fee corresponding to the subject property’s assessment.

Commencing in 2016, a new triennial (2016-2017-2018) assessment roll came into force for the following major cities.

  • Laval;
  • Quebec City;
  • Longueuil (which includes the former municipalities of Boucherville, Brossard, Greenfield Park, Lemoyne, St-Bruno, St-Hubert, St-Lambert and Vieux-Longueuil).

As for these mega cities, the new valuations resulting from the 2016 triennial roll will be effective January 1st, 2016. Pursuant to the relevant provisions of the Act with Respect to Municipal Taxation (the “Act”), property values will be based on market conditions as of July 1st, 2014.

The following chart sets forth the chronology of recourses and the deadlines for the filings;

Event

Date

Notice of assessment mailed by the City Fall 2015
Tax bills issued by the City January 2016
Deadline for filing an Application for Administrative Review with the assessing authority (Stage I of the contestation process). April 30th, 2016
Deadline set for the Municipal assessor to respond to the application filed by the taxpayer Fall 2016 (unless extended by resolution of the municipal or city council)
Deadline set for Motion Introductive of Recourse to the T.A.Q., (this delay is one of sixty (60) days).  (Stage 2 of the contestation process if response of Municipal assessor is unsatisfactory). Fall 2016 following Municipal assessor response to the application filed by the taxpayer.

 

Commencing in 2017, a new triennial (2017-2018-2019) assessment roll will come into force for the Island of Montreal which is composed of the 19 boroughs of the City of Montreal as well as 15 municipalities that demerged in 2006.  The new valuations resulting from the 2017 triennial roll will be effective January 1st, 2017. Pursuant to the relevant provisions of the Act with Respect to Municipal Taxation (the “Act”), property values will be based on market conditions as of July 1st, 2015.

 

The following chart sets forth the chronology of recourses and the deadlines for the filings;

Event

Date

Notice of assessment mailed by the City Fall 2016
Tax bills issued by the City January 2017
Deadline for filing an Application for Administrative Review with the assessing authority (Stage I of the contestation process). April 30th, 2017
Deadline set for the Municipal assessor to respond to the application filed by the taxpayer Fall 2017 (unless extended by resolution of the municipal or city council)
Deadline set for Motion Introductive of Recourse to the T.A.Q., (this delay is one of sixty (60) days).  (Stage 2 of the contestation process if response of Municipal assessor is unsatisfactory). Fall 2017 following Municipal assessor response to the application filed by the taxpayer.