Property assessment roll
Understanding the property assessment roll
Who does what?
- Under the Act respecting municipal taxation, the assessment service of the MRC des Laurentides creates and maintains the property assessment roll for the 20 municipalities in its territory. (See the 20 municipalities)
- Although the MRC is responsible to set the property assessment, it is important to note that the municipalities are responsible for taxation. Once the rolls are tabled, it is up to each municipality to produce its budget and to determine its tax rates on the basis of its financial needs.
What is the property assessment for?
- It is used for financing municipal bodies and school boards.
- It is becoming a real sharing tool for our municipalities since the assessment service has to create assessment rolls that are in line with local realities.
CONTRIBUTING TO MAINTAINING AND IMPROVING THE QUALITY OF LIFE THAT YOU ENJOY
Taxable value of your property
Municipal Tax Rate
Example $1.50 per $100
Amount of property tax account
Property assessment and municipal assessment are synonyms
The assessment roll
- is the inventory of all buildings located in the territory of each local municipality.
- indicates that actual market value of buildings according to different neighbourhood units on a given date.
- reflects real estate market conditions. Consequently, upward market conditions contribute to an increase in values in the assessment roll.
The property assessment reflects real estate market conditions.
In the domain of property assessment the concepts of price and value are different. Since the tax burden must be equitably distributed between all of a municipality’s taxpayers, we use the concept of actual value.
The actual value of a unit of assessment is its exchange value in a free market open to competition, or the most likely price which may be paid in a private sale under the following conditions:
1° the buyer and seller respectively wish to buy and sell the unit of assessment, but are not obliged to; and
2° the buyer and seller are reasonably informed of the condition of the unit of assessment, the use to which it will likely be put and conditions of the real estate market.
In addition, the most likely selling price of the unit of assessment which is not likely to be the subject of a private sale is set taking into account the price which the person in whose name the unit of assessment is registered would be justified to pay and to demand if they were both the buyer and the seller.
For example, for the 2015-2016-2017 triennial roll, the value is representative of real estate market conditions on July 1, 2013.
BE AWARE that market conditions in your neighbourhood can influence the assessment of your property. All real estate transactions are analyzed to make adjustments and to determine the market trend. When several properties of a sector are sold at prices higher than the assessment it can be assumed that this market condition applies to all the properties in the same neighbourhood unit, even if no improvement has been made to the building or land.
Why would two properties that appear the same have different assessments?
APPEARANCES ARE DECEIVING
Your property and your neighbour’s may look the same, but factors such as the quality and complexity of the construction, a finished basement, the age of the building, the garage, exterior arrangements, annexes (galleries, balconies, etc.), the area of the land or its topography can affect the outcome of the assessment. Two houses with identical appearance can therefore have different property values if they are located in different areas of the municipality or they are subject to different measurable market forces.
Why is there an inspection?
To help them in their work, assessors call on the help of a technician-inspector whose main job is to carry out physical surveys of the properties they inspect.
The technician-inspector reports anything that can contribute to setting the actual value of the property. He or she takes measurements, makes a sketch of the building, specifies the materials used for indoor and outdoor finishes, takes photographs and notes the characteristics of the site.
Examples of characteristics that can affect the value:
- Interior finishes: ceilings, walls and floors
- Building dimensions
- Number of bathrooms; kitchen cabinet quality
- Basement (finished or unfinished)
- Dependencies such as sheds, garages
- Site improvements such as the pool, asphalt driveway, heating system
- Specifics of the sector
For some industrial, commercial or residential type properties, the technician-inspector also collects information relating to the revenues and expenses that are specific to the property.
Assessment methods for determining the value
- The cost method consists of estimating the value of a property by establishing its depreciated cost of construction;
- The comparison method consists of analyzing the sales of properties that have similar characteristics;
- The revenue method is used where properties generate revenues, particularly apartment buildings and various types of non-residential buildings.
Reasons for an inspection
There are several reasons for a property inspection:
- Work has been done. All work, except regular maintenance, requires issuance of a permit by the municipality.
- The property has been sold: the assessor must ensure that the description of the property that appears in the files is an accurate reflection of its condition at the time of sale;
- The Act Respecting Municipal Taxation requires the assessment department to ensure the accuracy of data in its possession at least once every nine years (Art. 36.1 A.M.T.).
This is why free access to your property is important: the technician-inspector must be able to visit and examine it and ask you some questions to complete your file. When s/he comes, s/he will have a piece of ID.
If you are absent at the time of the inspection, s/he will leave a card inviting you to contact him or her.
Consequences of the inspection
The consequences of the inspection depend on the situation observed.
- No change to the property since the last inspection: the visit will have no consequences.
- Minor changes have been made to the property: this has no effect on the assessment role in force. However, at the next triennial roll, details collected by the technician-inspector will be considered by the assessor in determining the new value of the property.
- Major changes have been made to the property: a “Notice of Modification” will be sent to the owner to inform him of the new value and the date when this modification will come into force. A bill will then be sent by the tax department of the local municipality.
The tax assessment roll is filed for three years, hence the name triennial roll. Values recorded in it take into account the real estate market conditions on July 1 of the year preceding filing of the roll. Consequently, the values registered in the 2015-2016-2017 assessment rolls reflect the market value on July 1, 2013. Remember that the signing assessor of the rolls must be a Member of the Ordre des évaluateurs agréés du Québec.
For further information, please contact:
819 425-5555 or 819 326-0666
Applications for review
(See glossary below)
Review of an assessment: learn about it first
•If you disagree with your assessment, learn about it first to avoid unproductive efforts. Personal or group information sessions by be held in the municipality following filing of the new roll, at which an assessor of the MRC’s assessment department will answer your questions.
•Before challenging, do your homework! There has to be serious grounds to justify an application for review. You must have significant proofs to have your case approved. This is not for verifying the increase of value over the former assessment or the difference with your neighbours. Rather ask, does the assessment reflect the value of my property on the reference date, July 12, 2013, for the 2015-2016-2017 triennial roll? If the answer is yes, it will be very difficult to make representations before the administrative tribunal. Don’t forget, the burden of proof is your responsibility.
•Comply with deadlines: the application for review must be made before the May 1 following entry into force of the new assessment role (e.g., for the 2015-2016-2017 triennial roll, you have until April 30, 2015).
•In addition, if you request an administrative review following issuance of a Notice of Modification or of an automatic correction from the MRC’s assessor, you must make the requested before the 61st day after sending of the notice advising you of the modification.
To make an application for review, you must:
•Complete an application for review form available in municipal service centres or print this Application for Review Form which you can complete electronically before printing;
•Send your duly completed Application for Review Form together with your payment (determined by Regulation Number 295-2014 to the MRC des Laurentides and applicable to the assessment unit covered by the applications):
Value registered on the roll Fee
Less than or equal to $500,000 $75
Greater than $500 000 and less than or equal to $ 2 000 000 $300
Greater than $2 000 000 and less than or equal to $ 5 000 000 $500
Greater than $5 000 000 $1000
•To view the regulation concerned, click here.
•File your Application for Review Form at the location indicated below or send it by registered mail.
Municipalities and filing locations
Use the address shown on the following page: See the 20 municipalities
Time required for consideration of the application for review
•After Filing of a new Roll: The Act respecting Municipal Taxation (Sect. 138.3) provides, for considering an application for review, a period up to September 1 of the year of a new roll. The municipal body responsible for the assessment (MRC des Laurentides) may, before August 15 of the year following entry into force of the roll, defer the deadline provided from September 1 to the November 1 or, if the local municipality agrees, to a date up to April 1 of the following year.
•Following a Modification of the Roll: The Act respecting Municipal Taxation provides, from the date of filing your Application for Review Form, a maximum of four months for consideration of the application.
•If you and the assessor agree on the modifications to be made to the assessment roll, you will have 30 days from sending the assessor’s response to make a written agreement together about these modifications.
•If you and the assessor disagree about the modifications to be made to the assessment roll, you will have 60 days from sending the assessor’s response to appeal to the administrative tribunal of Quebec on the same subjects recorded on the Application for Review Form.
For further information, please contact:
819 425-5555 or 819 326-0666
Property: Designates the land and the buildings.
Assessment unit: Designates the land and the buildings that belong to a single owner including contiguous lands, used for a single purpose and that can only be transferred globally.
The municipal body responsible for assessment is the MRC des Laurentides.
Neighbourhood unit: The set of the most possible assessment units that are located in proximity to one another, present homogeneous characteristics and are in a similar environment.
Attic: A floor of a building having a minimum clear height of 1.4 metres.