Property Assessment Roll 2020-2021-2022, protect your rights!

The new Property Assessment Roll for the years 2020-2021 and 2022 came into effect on January 1^st, 2020 for many municipalities in Quebec, including the City of Montreal.

Therefore, any person having an interest in a building (as owner, tenant, tax payer, etc.) who would disagree with the new property assessment roll must file a request for administrative review (accompanied by a fee payment varying between $75 to $1000, according to the building’s value), before April 30^th, 2020. It is important to note that the COVID-19 situation does not affect this strict deadline. Should such a request be filed after April 30^th, 2020 and unless a notice of modification of the roll is subsequently received, it will no longer be possible to request an administrative review before April 30^th, 2023.

However, a simple disagreement concerning the amount of taxes to be paid or the value comparison of other buildings registered on the roll (not to be confused with the comparison of the sale price of similar buildings) is not a valid reason for requesting the administrative review.

For example, the City of Montreal cites the following cases as valid grounds for requesting an administrative review:

• defects in the building (breakage, construction defects, etc.);
• the presence of nuisances (noise, pollution, flooding, etc.);
• the building’s economic situation (rental losses, high expenses, sales of similar property).

Therefore, if a person with an interest in the building wishes to request a review of the value listed on the roll, this person must imperatively fill the standard form of the Ministère des Affaires municipales et de l’Habitation and indicate in it:

1. The building’s identification;
2. The capacity of the person completing the request;
3. The origin, subject matter and the grounds on which the review is requested.

It is very important to thoroughly detail the grounds supporting the request for review, as should it be refused or should the person requesting the review not receive a response, the only possible remedy would be to submit an application to the Tribunal administratif du Québec to reverse this decision or to render its own ruling, an application to which no grounds can be added, other than those already filed in support of the original request for review.

If you would like more information, our team is available to answer your questions and to accompany you every step of the way.

N.B. The new rolls are currently in force in multiple municipalities in Quebec such as Beloeil, Boisbriand, Bromont, Chambly, Joliette, La Prairie, Lévis, Mirabel, Mont Saint-Hilaire, Mont-Tremblant, Rimouski, Rivière du Loup, Saint-Constant, Sainte-Catherine, Sainte-Thérèse, Saint-Jérôme, Salaberry-de-Valleyfield, Sorel-Tracy and Terrebonne.