F-2.1, r. 13 - Regulation respecting the real estate assessment roll

Updated to 8 July 2015

This document has official status.

chapter F-2.1, r. 13

Regulation respecting the real estate assessment roll

Act respecting municipal taxation

(chapter F-2.1, s. 263).

DIVISION I INTERPRETATION

1. In this Regulation,

“Manual” means the Manuel d’évaluation foncière du Québec, published by Les Publications du Québec; (Manuel) and

“roll” means the real estate assessment roll. (rôle)

M.O. 94-09-01, s. 1.

2. Any reference to the Manual means that the assessor must comply with the instructions set out therein.

M.O. 94-09-01, s. 2; M.O. 2000-06-14, s. 1; M.O. 2010-07-20, s. 1.

DIVISION II INFORMATION TO BE USED IN PREPARING THE ROLL AND IN KEEPING THE ROLL UP TO DATE

M.O. 94-09-01, Div. II; M.O. 2010-07-20, s. 2.

3. An assessor keeps up to date a file of transfers relative to the immovables to be assessed.

For that purpose, the assessor gathers and records the information provided for in Part 2A of the Manual with respect to any transfer of ownership of such immovable.

The assessor may discard from the file any information that the assessor no longer needs. Despite the foregoing, the assessor may not discard any information concerning a sale unless the sale took place more than 4 years before.

M.O. 94-09-01, s. 3; M.O. 2010-07-20, s. 2.

4. An assessor keeps up to date for each unit of assessment a property record composed of administrative information, descriptive information and assessment results concerning that unit.

To that end, the assessor gathers, records and establishes the information provided for in Part 2C of the Manual.

Despite the foregoing, for the purposes of any roll coming into force not later than 1 January 2018, when gathering, recording and establishing information in respect of a non-residential building which, under the Regulation to amend the Regulation respecting the real estate assessment roll made by the Minister’s Order dated 20 July 2010, constitutes descriptive information, an assessor is not required to take into account the following amendments:

(1)  the amendments made by the Regulation to amend the real estate assessment roll, made by the Minister’s Order dated 20 July 2010;

(2)  the amendments consequential to any updating of the Manual after 18 August 2010.

Subject to section 12.2, the obligation provided for in the first paragraph does not have the effect of forcing an assessor to verify the accuracy of the descriptive information in his or her possession concerning the assessment unit within a period shorter than that provided for in section 36.1 of the Act. Despite the foregoing, an assessor must verify the accuracy of such information each time that he or she is required under section 175 of the Act to alter the entries on the roll that concern the unit.

M.O. 94-09-01, s. 4; M.O. 2000-06-14, s. 2; M.O. 2010-07-20, s. 2; M.O. 2015-06-08, s. 1.

5. An assessor keeps up to date, for the purposes of analysis and comparison in the assessment process, a record of neighbourhood units in which each unit is described using the information in Part 2D of the Manual.

A neighbourhood unit comprises units of assessment that are close to each other, have similar characteristics and are located in a similar environment.

M.O. 94-09-01, s. 5; M.O. 2010-07-20, s. 2.

6. An assessor keeps up to date the geographic information system provided for in Part 2B of the Manual.

That system includes a map of the territory in which the immovables to be assessed are located and on which the assessor indicates each assessment unit, each neighbourhood unit and the system for assigning file numbers to the assessment units.

The file number assigned to a unit of assessment in accordance with the system for assigning file numbers must allow access to all information collected, noted or established in relation to the unit in the process of preparing the roll or keeping the roll up to date.

The amendments made to the first 3 paragraphs by section 2 of the Regulation to amend the Regulation respecting the real estate assessment roll by the Minister’s Order dated 20 July 2010 and the updates of Part 2B of the Manual made after 18 August 2010 may not apply to a municipality whose cadastral renewal carried out in accordance with the Act to promote the reform of the cadastre in Québec (chapter R-3.1) is not at least 80% completed on the first of January prior to the coming into force of the municipality’s roll.

The municipalities whose cadastre is not at least 80% renewed on the first of January prior to the coming into force of their roll are listed in Schedule 2B.1 of the Manual.

M.O. 94-09-01, s. 6; M.O. 2010-07-20, s. 2; M.O. 2015-06-08, s. 2.

DIVISION III ASSESSMENT PROCESS

M.O. 94-09-01, Div. III; M.O. 2010-07-20, s. 2.

7. An assessor determines, in accordance with Part 3A of the Manual, any market variation rate required to establish probable prices in the case of sales included in the file of transfers of immovables if such sales had been concluded in accordance with market conditions as at 1 July of each year.

M.O. 94-09-01, s. 7; M.O. 2010-07-20, s. 2.

8. An assessor assesses each unit of assessment using the most relevant method or methods, depending on the nature of the unit and on market conditions existing on the date referred to in the first paragraph of section 46 of the Act. In particular, the assessor uses the methods applicable under the Act and parts 3C, 3D and 3E of the Manual, including the adjustments that the methods entail.

Despite the foregoing, for the purposes of any roll coming into force not later than 1 January 2018, an assessor must not, when assessing a non-residential building using the methods in parts 3C, 3D and 3E of the Manual and when, in respect of that building, the assessor has gathered, recorded and established, in accordance with the third paragraph of section 4, information which, under the Regulation to amend the Regulation respecting the real estate assessment roll made by the Minister’s Order dated 20 July 2010, constitutes descriptive information, take into account the following information:

(1)  the amendments made by the Regulation to amend the real estate assessment roll, made by the Minister’s Order dated 20 July 2010;

(2)  the amendments consequential to any updating of the Manual after 18 August 2010.

The assessor notes in the unit’s property record, in accordance with Chapter 8 of Part 2C of the Manual, the assessment results obtained with each method used.

M.O. 94-09-01, s. 8; M.O. 2010-07-20, s. 2; M.O. 2015-06-08, s. 3.

9. An assessor establishes the value of each unit of assessment on the basis of the information collected and the results obtained by applying the method used. Where the assessor has used more than one method in respect of the unit, he or she reconciles, in accordance with Part 3F of the Manual, the values obtained with each method.

The assessor notes in the unit’s property record, in accordance with Chapter 8 of Part 2C of the Manual, the value established pursuant to the first paragraph.

M.O. 94-09-01, s. 9; M.O. 2010-07-20, s. 2.

DIVISION IV PREPARATION, DEPOSIT AND SUMMARY OF THE ROLL

M.O. 94-09-01, Div. IV; M.O. 2010-07-20, s. 2.

10. An assessor draws up the roll using the information provided for in Part 4B of the Manual.

M.O. 94-09-01, s. 10; M.O. 2000-06-14, s. 3; M.O. 2010-07-20, s. 2.

11. An assessor signs the roll by completing and signing, either personally or through a representative designated in accordance with section 21 of the Act, Part 1 of the declaration worded in accordance with Schedule II.

The assessor deposits the roll by sending it, together with the declaration with Part I completed and signed, to the clerk of the local municipality.

The clerk certifies the deposit by completing and signing Part 2 of the declaration.

M.O. 94-09-01, s. 11; M.O. 2010-07-20, s. 2.

12. An assessor draws up, signs and attaches to the roll a summary of the state of the roll on the date of its deposit.

The assessor also draws up and signs a summary of the state of the roll on a date falling between 15 August and 15 September preceding each of the second and third fiscal periods to which the roll applies. The assessor sends the summary to the clerk of the local municipality during that period.

The summary provided for in the first or second paragraph must contain, at a minimum, the information needed by an assessor to comply with the fourth paragraph.

Within 30 days following the date of completion of the summary provided for in the first or second paragraph, an assessor sends the Minister the information provided for in the form appearing in Part 4C of the Manual, which information is established using the information contained in the summary.

M.O. 94-09-01, s. 12; M.O. 2000-06-14, s. 4; M.O. 2010-07-20, s. 2.

12.1. To effect equilibration, within the meaning of the third paragraph of section 46.1 of the Act, the assessor applies the process provided for in Part 3B of the Manual.

The assessor notes in each unit’s property record, in accordance with Chapter 8 of Part 2C of the Manual, the assessment results obtained by applying that process.

M.O. 2010-07-20, s. 3.

12.2. Despite the fourth paragraph of section 4, an assessor who effects equilibration must verify the accuracy of the descriptive information in his or her possession concerning rental spaces, the conditions for renting those spaces and the operating expenses of the immovables containing the rental spaces.

For that purpose, the assessor notes the information on the subject in chapters 5 and 7 of Part 2C of the Manual, according to the process provided for in Part 3B of the Manual.

Despite the foregoing, for the purposes of any roll coming into force not later than 1 January 2018, an assessor must not, when gathering and recording information on a non-residential building which, under the Regulation to amend the Regulation respecting the real estate assessment roll made by the Minister’s Order dated 20 July 2010, constitutes descriptive information and when, in respect of that building, the assessor has gathered, recorded and established, in accordance with the third paragraph of section 4, the same information, take into account the following amendments:

(1)  the amendments made by the Regulation to amend the real estate assessment roll, made by the Minister’s Order dated 20 July 2010;

(2)  the amendments consequential to any updating of the Manual after 18 August 2010.

M.O. 2010-07-20, s. 3; M.O. 2015-06-08, s. 4.

DIVISION V EQUILIBRATION

13. An assessor who makes an equilibration shall strive to enter on the roll that he is preparing the actual value of the units of assessment defined in Division II of Chapter V of the Act.

The median proportion of a roll resulting from an equilibration shall be not less than 95% or more than 105%.

M.O. 94-09-01, s. 13; M.O. 2010-07-20, s. 4.

14. The standard deviation from the median of a roll resulting from an equilibration shall not exceed

(1)  36%, where the single-family residential concentration index of the roll is less than 20%;

(2)  31%, where the index referred to in subparagraph 1 is equal to or greater than 20% but less than 40%;

(3)  25%, where the index referred to in subparagraph 1 is equal to or greater than 40% but less than 60%;

(4)  19%, where the index referred to in subparagraph 1 is equal to or greater than 60% but less than 80%; and

(5)  14%, where the index referred to in subparagraph 1 is equal to or greater than 80%.

The standard deviation from the median of the roll shall be obtained by carrying out the operations provided for in Schedule III.

The single-family residential concentration index of the roll is obtained by dividing by the total number of units of assessment comprised in the roll according to the summary of the state of the roll on the date of its deposit, the number of units comprised in the roll according to the summary and listed on the form appearing in Part 4C of the Manual under the headings “10 — Logements/Nombre: 1 (condominium)” and “10 — Logements/Nombre: 1 (sauf condominium)”.The resulting quotient shall comprise 2 decimal places and shall be converted into a percentage.

The obligation provided for in the first paragraph does not apply where the number of sales of immovables located in the territory of the local municipality that were concluded, according to the contract, at a price equal to or greater than $1,000, including the amount of all taxes applicable by reason of the supply of the immovable, and that were registered at the registry office during the second, third and fourth fiscal periods preceding the period during which the roll comes into force is less than 30.

Where the obligation provided for in the first paragraph applies, the assessor shall inform the Minister of the standard deviation from the median of the roll that he has calculated in accordance with the second paragraph.

M.O. 94-09-01, s. 14; M.O. 2000-06-14, s. 5; M.O. 2010-07-20, s. 5.

15. The difference between the variation in the values entered on a roll resulting from an equilibration for the immovables in the category determined in accordance with the second paragraph that were the subject of a sale and the variation in the values entered on the roll for all the immovables in the category shall be less than 10%.

The category of immovables used for the purposes of the first paragraph shall be that which has been the subject of the greatest number of sales used for the purposes of calculating the median proportion of the roll for the fiscal period during which it comes into force, of all the categories comprising taxable immovables listed on the form appearing in Part 4C of the Manual under the following headings, each of which represents a category:

(1)  “10 — Logements/Nombre: 1 (condominium)”;

(2)  “10 — Logements/Nombre: 1 (sauf condominium)”;

(3)  “10 — Logements/Nombre: 2”; and

(4)  “11 — Chalets, maisons de villégiature”.

The variation in the values entered for the immovables in the category that were the subject of a sale is obtained by carrying out the following operations consecutively:

(1)  establishing the average of the values entered on the roll referred to in the first paragraph, upon the deposit of the roll, for the immovables in the category that were the subject of a sale used for the purposes of calculating the median proportion of the roll for the fiscal period during which it comes into force;

(2)  establishing the average of the values entered on the preceding roll, upon the deposit of the roll, for the immovables referred to in subparagraph 1;

(3)  subtracting the average established in accordance with subparagraph 2 from that established in accordance with subparagraph 1; and

(4)  dividing the difference established in accordance with subparagraph 3 by the average established in accordance with subparagraph 2. The quotient obtained shall comprise 2 decimal places and shall be converted into a percentage.

The variation in the values entered for all the immovables in the category shall be obtained by carrying out the operations provided for in the third paragraph in respect of the values entered for all of those immovables according to the summaries of the state of the roll referred to in the first paragraph and of the preceding roll on their respective dates of deposit.

In establishing the difference between the variation established in accordance with the third paragraph and that established in accordance with the fourth paragraph, the numbers representing the variations shall be used without taking into account the fact that such numbers are percentages. If the numbers are positive numbers, the lowest shall be subtracted from the highest; if the numbers are negative numbers, they shall be converted into positive numbers and the lowest shall be subtracted from the highest; if there is one positive number and one negative number, the second shall be converted into a positive number and the 2 numbers shall be added together. The result of the subtraction or addition is a percentage.

The obligation provided for in the first paragraph does not apply where, in the base list of sales drawn up for the purposes of calculating the median proportion of the roll referred to in that paragraph for the fiscal period during which it comes into force, the number of sales of immovables belonging to each category defined in the second paragraph is less than 30.

M.O. 94-09-01, s. 15; M.O. 2000-06-14, s. 6; M.O. 2010-07-20, s. 6.

16. Unless otherwise provided, where the result of a calculation provided for in section 14 or 15 or in Schedule III is a decimal, the numbers appearing after the decimal point shall be dropped and, where the number immediately following the decimal point would have been higher than 4, the whole number shall be increased by 1.

Where section 14 or 15 or Schedule III provides that the number resulting from a calculation must comprise a certain number of decimal places, the last number after the decimal point shall be increased by 1 where the next number would have been greater than 4.

M.O. 94-09-01, s. 16.

17. Any contravention of an applicable obligation provided for in the second paragraph of section 13 and the first paragraph of sections 14 and 15 shall have the effect of causing the roll in question to lose the status of a roll resulting from an equilibration.

M.O. 94-09-01, s. 17.

18. (Revoked).

M.O. 94-09-01, s. 18; M.O. 2010-07-20, s. 7.

19. (Revoked).

M.O. 94-09-01, s. 19; M.O. 2010-07-20, s. 7.

DIVISION V.1 UPDATING OF THE ROLL

M.O. 2010-07-20, s. 8.

19.1. An assessor draws up the certificate provided for in the first or third paragraph of section 176 of the Act using the information in Part 5D of the Manual.

M.O. 2010-07-20, s. 8.

DIVISION VI PRESENTATION AND TRANSMISSION OF INFORMATION

M.O. 94-09-01, Div. VI; M.O. 2010-07-20, s. 8.

20. The entries in the roll concerning an assessment unit are publicly presented in the form provided for in Part 4B of the Manual.

While the roll is in effect, the entries must be accessible, when they are publicly presented, by using the file number of an assessment unit, the cadastral designation or the address of any immovable comprised in the unit. No other information may give such access.

M.O. 94-09-01, s. 20; M.O. 2010-07-20, s. 8.

21. The information referred to in sections 3 to 6, 10 to 12 and 19.1 is transmitted to any person entitled to it under the Act according to the form provided for in the parts of the Manual referred to in those sections.

Despite the foregoing, the information referred to in the first paragraph is not required to be transmitted in accordance with the amendments consequential to any updating of the Manual after 18 August 2010 when the information meets one of the following conditions:

(1)  it is the information of a roll coming into force not later than 1 January 2018 and it is the information which, under the Regulation to amend the Regulation respecting the real estate assessment roll made by the Minister’s Order dated 20 July 2010, constitutes descriptive information on a non-residential building gathered, recorded and established by the assessor in accordance with the third paragraph of section 4;

(2)  it is the information of a municipality that prevailed itself of the exception in the fourth paragraph of section 6.

M.O. 94-09-01, s. 21; M.O. 2010-07-20, s. 8; M.O. 2015-06-08, s. 5.

DIVISION VII TRANSITIONAL AND FINAL PROVISIONS

22. (Revoked).

M.O. 94-09-01, s. 22; M.O. 2015-06-08, s. 6.

23. For the purposes of the application of the fourth paragraph of section 14 to a roll that comes into force before 1 January 1998, a sale registered at the registry office before 1 January 1994 is considered a sale registered at the registry office referred to in the Civil Code.

M.O. 94-09-01, s. 23.

24. (Omitted).

M.O. 94-09-01, s. 24.

25. (Omitted).

M.O. 94-09-01, s. 25.

SCHEDULE I

(Revoked)

M.O. 94-09-01, Sch. I; M.O. 2000-06-14, s. 7; M.O. 2010-07-20, s. 9.

SCHEDULE II

(s. 11)

DECLARATION RELATIVE TO THE SIGNATURE AND DEPOSIT OF THE ROLL

SIGNATURE AND DEPOSIT OF THE REAL ESTATE ASSESSMENT ROLL

PART I: DECLARATION BY THE ASSESSOR

I, the undersigned, __________(name and title of assessor or, where applicable, of his designated representative)__________ __________(name of the municipal body responsible for assessment)__________, do hereby sign the real estate assessment roll for __________(name of local municipality)__________ for __________(fiscal periods concerned)__________.

I declare that, to the best of my knowledge, this roll has been prepared in accordance with the Act respecting municipal taxation and with the Regulations made thereunder.

Signed at __________(place)__________, on __________(date)__________.

__________(Signature of assessor or, where applicable, of his designated representative)__________

PART 2: DECLARATION BY THE CLERK

I certify that the real estate assessment roll for __________(name of local municipality)__________, for __________(fiscal periods concerned)__________, was deposited in my office at __________(time)__________ on __________(date)__________.

__________(Signature of clerk of local municipality)__________

M.O. 94-09-01, Sch. II.

SCHEDULE III

(s. 14)

OPERATIONS IN CALCULATING THE STANDARD DEVIATION FROM THE MEDIAN OF A ROLL

(1) First operation: For each sale used for the purposes of calculating the median proportion of the roll for the fiscal period during which it comes into force, the value entered on the roll for the unit of assessment sold is divided by the sale price, adjusted where applicable in the manner in which it was adjusted for the purposes of calculating that median proportion; the quotient obtained shall comprise 2 decimal places and shall be converted into a percentage in order to establish a ratio.

(2) Second operation: For each sale considered in the first operation, the ratio thus established is subtracted from the median proportion of the roll for the fiscal period during which it comes into force; the numbers representing that ratio and that proportion shall be used without taking into account the fact that they are percentages.

(3) Third operation: For each sale considered in the first operation, the difference resulting from the second operation is squared.

(4) Fourth operation: The squares resulting from the third operation are added together.

(5) Fifth operation: The sum resulting from the fourth operation is divided by the number of sales considered in the first operation, reduced by 1; the quotient obtained shall comprise 3 decimal places.

(6) Sixth operation: The square root of the quotient resulting from the fifth operation is established.

(7) Seventh operation: The square root resulting from the sixth operation is divided by the median proportion of the roll for the fiscal period during which it comes into force; the number representing that proportion shall be used without taking into account the fact that it is a percentage and the quotient obtained shall comprise 2 decimal places and shall be converted into a percentage.

M.O. 94-09-01, Sch. III.

TRANSITIONAL

2010

(M.O. 2010-07-20) SECTION 10. For the purposes of any roll coming into force not later than 1 January 2015, it is possible, in applying the Regulation respecting the real estate assessment roll and the Manuel d’évaluation foncière du Québec, published by Les Publications du Québec, not to take into account amendments

(1) made to this Regulation by the Ministerial Order of 2010-07-20;

(2) resulting from any update of the Manual made after 18 August 2010.

Despite the first paragraph, the information referred to in sections 10 to 12 and 19.1 of this Regulation, is presented and transmitted

(1) for the fiscal years 2010 and 2011, in accordance with the rules provided for in the Regulation and Manual as they read on 18 August 2010, with the necessary modifications;

(2) for any fiscal year as of the 2012 fiscal year, in accordance with Division VI of this Regulation.

REFERENCES

M.O. 94-09-01, 1994 G.O. 2, 4104

M.O. 2000-06-14, 2000 G.O. 2, 3423

M.O. 2010-07-20, 2010 G.O. 2, 2415

M.O. 2015-06-08, 2015 G.O. 2, 1102