F-2.1, r. 6 - Regulation respecting the form or minimum content of various documents relative to municipal taxation

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(s. 4)
The Act respecting municipal taxation (chapter F-2.1, ss. 124 to 138.4) provides for an administrative review of the content of the assessment roll. When a conforming application is made by any person having an interest to that effect, the assessor is obliged to reply to the applicant in writing. The applicant and the assessor may then agree on alterations to the roll. Failing that, the Act provides for a recourse before the Administrative Tribunal of Québec for any person who has first filed an application for review.
1. Definitions
— “unit of assessment” means an immovable or a group of immovables entered on the assessment roll under the same file number.
— “assessment roll” means a public document containing certain entries prescribed by the Act for each unit of assessment on the territory of a municipality.
— “market date” means the date on which the conditions of the market are considered to establish the actual value of all the immovables entered on the assessment roll of a municipality.
— “comparative factor” means the factor which, when multiplied by the value entered on the roll, is used to establish a standardized value (100% value) on the market date.
2. Right to apply for a review
— During the first year of application of the assessment roll, you may contest the correctness, existence or absence of an entry on that roll concerning the unit of assessment covered by this notice, by filing an application for review. The application is valid for the 3 years to which the roll applies.
— Any other person who has an interest in doing so may also file an application for review in respect of the same unit of assessment. You may also file an application for review in respect of any other unit of assessment, if you have an interest in doing so.
— You may, as well as any person who has an interest in doing so, file an application for review where the assessor did not alter the roll although an event has made an alteration compulsory under the Act.
— A person bound to pay tax or compensation to the municipality or the school board that uses a roll is deemed to have the interest required to file an application for review.
3. Deadline
— In order to be admissible, an application for review shall be filed BEFORE 1 MAY OF THE FIRST YEAR to which the roll applies. However, if this notice was sent to you after the last day of February of that first year, you may file your application within 60 days of that sending (except for immovables valued at $1,000,000 or more, for which the deadline is 120 days if the notice was sent after the 31 December preceding the first year to which the roll applies).
— However, if the application for review is made because of failure by an assessor to make a compulsory alteration, it shall be filed before the end of the calendar year following the year during which the event justifying the alteration occurred.
4. Procedure
To apply for a review, you must comply with the following requirements:
(1) Fill out the form entitled “APPLICATION FOR REVIEW OF THE REAL ESTATE ASSESSMENT ROLL”, available where the application must be filed.
(2) Hand in the form, duly filled out, at the determined place or send it by registered mail.
(3) Include the amount of money determined by a by-law of the municipal body responsible for assessment for the purposes of administrative review and applicable to the unit of assessment (if a by-law exists, it is specified in this notice).
5. Additional information
— Upon request, the personnel on duty at the location determined for filing an application for review must assist you in filling out the form or in calculating the amount of money that must be included.
— The assessor of the municipal body responsible for assessment is bound to verify that any application for review submitted is well-founded and to reply to the applicant in writing.
— Any person who has made an application for review and who has not reached an agreement with the assessor may exercise a recourse, on the same subject as the application, before the immovable property division of the Administrative Tribunal of Québec (A.T.Q.).
— Furthermore, in the cases provided for by the Act, an alteration resulting from an agreement between the assessor and the applicant may be contested before the Tribunal by other persons directly concerned by its effect.
M.O. 92-06-30, Sch. III; M.O. 93-09-03, s. 4; M.O. 94-07-07, s. 3; M.O. 97-08-04, s. 7.