Reminder Notice to Real Estate Owners and Tenants in Quebec – 2018-2020 Property Assessment Appeals

April 2018 | Adina Georgescu, Fadi Amine | Montréal

Deadline : April 30, 2018

The value of your Quebec property is assessed every three years by the relevant assessing authority (“Authority”), depending on the assessment cycle your municipality is part of. This triennial assessment will determine the property taxes for your property for the following three years.

The property assessment roll for the 2018-2019-2020 cycle for your Quebec property was filed in September 2017 by all relevant Authorities. Notices of assessment were issued to all property owners and/or tenants informing them of the new value attributed to their property.

Quebec law allows property owners and tenants to contest the Authority’s assessment of their property, by following the administrative review process and deadlines provided by law.

The principal steps of this administrative review process are the following:

  • Filing of an administrative review request by April 30, 2018, at the latest (or 60 days following the issuance of the notice of assessment or certificate of modification for the property, as the case may be) – failure to meet this deadline renders the request null;
  • The Authority should respond by August 30, 2018, however this deadline may be extended;
    • The response may offer a modification in the assessment, which may or may not be satisfactory to you; or
    • The response may maintain the assessment.
  • Should the Authority’s response offer be satisfactory to you, the offer must be accepted within 30 days of its issuance – failure to meet this deadline invalidates the offer; or
  • Should the Authority’s response offer not be satisfactory to you, an appeal must be filed before the Administrative Tribunal of Quebec within 60 days of the issuance of the Response – failure to meet this deadline will render the appeal null.

In order to successfully complete the administrative review process, you must meet all procedural conditions provided for by law,some of which are:

  • Using the appropriate form to file the administrative review request;
  • Paying the exact amount of applicable fees to institute the review, based on the value of the property;
  • Stating all relevant valuation and legal arguments that may be relevant to contest the assessment. Failure to include arguments will prevent you from making them later in the process.
  • Contesting the assessment based on the notice of assessment as well as on each certificate of modification that may have been subsequently issued.

Feel free to contact one of our professionals, should you need guidance and assistance in this process.

Below is a list of some of the municipalities that have a new municipal assessment roll this year.

  • Aston
  • Baie-Saint-Paul
  • Baie-Sainte-Catherine
  • Berthierville
  • Chelsea
  • Clermont
  • Cowansville
  • Drummondville
  • Gaspé
  • Gatineau
  • La Tuque
  • Lavaltrie
  • MRC Montmagny
  • Neuville
  • Rawdon
  • Rosemère
  • Rougemont
  • Sainte-Adèle
  • Saint-Hippolyte
  • Sainte-Marie
  • Saint-Michel
  • Saint-Sauveur
  • Schefferville
  • Val-des-Monts

Disclaimer

This publication is provided as an information service and may include items reported from other sources. We do not warrant its accuracy. This information is not meant as legal opinion or advice.

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