1. What is an administrative review?
The Act respecting municipal taxation (sections 124 to 138.4) provides for an administrative review of any entry on the property assessment roll where an application for review has been filed. The review is provided to correct errors or omissions that escaped the notice of the assessor of the municipal body responsible for assessment concerned. The assessor seized of an admissible application for review (see question No. 4) must assess the merits of the contestation. Depending on the nature and accuracy of the grounds invoked in the application, the assessor may proceed with the review by means the assessor deems appropriate. During that review, the assessor may, in particular,
1. verify the various calculation parameters that resulted in the establishment of the value; and
2. meet with the applicant or visit the immovable concerned.
2. Who may apply for review?
Any person having an interest in contesting the correctness, existence or absence of an entry on the property assessment roll relative to a unit of assessment the person or another person owns, may file an application for review in that regard with the municipal body responsible for assessment concerned. A person bound to pay tax or compensation to the local municipality or the school board that uses the property assessment roll is deemed to have the interest required to make such an application.
3. How to submit an application for review?
BY MAIL, PAYING BY CHEQUE:
- Refer to By-Law 338-2023 (see section below) to calculate the amount that must be included with your request (non-reimbursable and payable by cheque to the MRC du Haut-Saint-Laurent);
- Download the Administrative Review of Municipal Property Assessment form (see section below);
- Read all of the instructions;
- Complete the form and print in two copies;
- Save the file (back-up copy);
- Sign both copies;
- Send one copy of the completed form, along with the cheque and any other relevant documents to your request to:
MRC DU HAUT-SAINT-LAURENT
Demande de révision – Évaluation foncière
10, rue King, bureau 400
Huntingdon QC
J0S 1H0
Applications for review that are received after the applicable deadline (as indicated in the instructions provided with the application form) will not be accepted.