Every three years, the value of your property in Québec is assessed and recorded on the property assessment roll by the competent evaluating authority (the " Authority "), according to the evaluation cycle to which your municipality belongs. This triennial valuation is used to determine the amount of property taxes you will pay in the next three years.
The property assessment roll for the 2019-2020-2021 cycle must have been filed in September 2018 by all the competent authorities. Notice of Assessment will be issued by March 2019 to all affected owners, tenants or occupiers to inform them of the new value assigned to their property.
The law allows these owners, tenants or occupiers to challenge the assessment of their property by the AMF, subject to certain conditions by following the administrative review process and respecting the deadlines provided by law.
The main steps in this administrative review process are:
- Filing an application for administrative review no later than April 30, 2019 (or 60 days after the issuance of the Notice of Assessment or Certificate of Amendment, as the case may be).
Failure to comply with this deadline renders the application null and void.
- Response from the Authority no later than August 30, 2019 (this period may be extended);
- The answer may offer a modification to the assessment, which you may find satisfactory or not; or
- The answer can maintain the evaluation.
- If you are satisfied with the offer of the Authority, it must be accepted within 30 days of its issue .
Failure to comply with this deadline invalidates the offer.
- If you are not satisfied with the offer of response from the AMF, you can appeal to the Administrative Tribunal of Québec within 60 days of the issuance of the response .
Failure to comply with this deadline renders the appeal void.
- In order to complete the administrative review process, you must complete all the procedures required by law, including:
- Use the appropriate form to file the administrative review application;
- Pay the exact amount of applicable fees to begin the review process, based on the value of the property;
- State all relevant arguments that can be used to challenge the assessment. Omitting an argument may prevent you from raising it later in the process.
- Challenge the assessment based on the assessment notice and each certificate of amendment that may have been issued subsequently.
The following is a list of some of the municipalities that are part of the 2019-2020-2021 property assessment cycle: