The deadline for contesting the new assessment of properties located in one of the municipalities having filed a triennial assessment roll for 2019-2020-2021 is fast approaching.
If you think the municipal assessment of your property is inappropriate, you can contest the value, or any other information entered on the roll, by filing an application for administrative review by the later of the following deadlines:
- April 30, 2019; or
- 60 days after the notice of assessment was sent (120 days if the unit was assessed at $1,000,000 or more).
Your application for review must be made using the prescribed form, and you will have to pay the prescribed fee to the office of the clerk of the municipality in question. In your application you must set out the grounds for your contestation, and the conclusions you are seeking. If you don’t file an application for review by the deadline, the municipal assessment of your property will remain in effect until the filing of the next triennial roll in 2022. After your application is filed, the municipal assessor will send you a written response. In case of disagreement, you may file a contestation with the Administrative Tribunal of Québec, or with any office of the Court of Québec, within 60 days following the date on which the assessor’s response was sent.
If you are a lessee, you may also have the right to contest the municipal assessment, as the clause in your lease regarding your share of property taxes may represent a significant portion of your occupancy cost.