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Property Assessment

In Québec, the municipal property assessment is used primarily to finance two major components in the local sector, namely school boards and municipal organizations. Commonly deemed "property tax,” this source of revenue based on property assessment allows to finance in part or entirely of the provision for municipal and school services. It is by multiplying the assessed value of a property by the municipal or school tax rate that collected revenues from the unit owner can be determined.

The law requires that property assessments be established on the basis of the real value of the assessed buildings. This responsibility is entrusted to the MRC and some cities responsible in this matter. As for tax rates, they are determined by each local municipality and school board.
 

TIME DELAY FOR A REVIEW REQUEST
To be admissible, an application for review must be filed before the deadline, either before the 61st day following the mailing of the modification notice or before May 1st of the first year of enforcement of the triennial cycle.

RIGHT TO REQUEST A REVIEW

  • Excluding the person who has concluded an agreement to modify the assessment written on the role, a person who has an interest in a unit's evaluation may file an application for review following an assessment modification notice or after the filing of a new role.
  • A person required to pay tax or compensation to the municipality or to the school board concerning the unit of assessment or a business establishment, is deemed to have the interest to file an application for review.

PROCEDURE
If you wish to request a review, you must:

  1. Fill out the form entitled "APPLICATION FOR REVIEW OF THE REAL ESTATE ASSESSMENT ROLE" (paper forms also available at the MRC offices at 280, Harwood Blvd, Vaudreuil-Dorion).
  2. Return the completed form at the MRC or send it by registered mail.
  3. Attach to the form payment in the amount indicated on the notice (cheque, cash, money order).

 

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