F-2.1, r. 6.1 - Regulation respecting the form and minimum content of various documents relative to municipal taxation

Schedule Disposition versions

2021-07-01

SCHEDULE X

(s. 8)

INFORMATION ON THE APPLICATION FOR REVIEW OF A NOTICE OF ASSESSMENT RELATIVE TO A BUSINESS ESTABLISHMENT

Information concerning your right to apply for an administrative review in respect of the roll of rental values

The Act respecting municipal taxation (sections 124 to 138.4) provides for an administrative review of any entry on the roll of rental values 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 the “Procedure” section) 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 business establishment concerned.

Person who may apply for a review

Any person having an interest in contesting the correctness, existence or absence of an entry on the roll of rental values relative to a business establishment of which the person or another person is the occupant, may file an application for review in that regard with [enter the name of the municipal body responsible for assessment concerned].

A person bound to pay tax or compensation to the local municipality is deemed to have the interest required to make such an application.

Right to apply for a review and time limit

— During the first year of application of the roll of rental values, you may contest the correctness, existence or absence of an entry on the roll relative to the business establishment covered by this notice, by filing an application for review.

— To be admissible, an application for review must 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 after that sending (except for business establishments valued at $100,000 or more, for which the time limit is 120 days if the notice was sent after 31 December preceding the first year to which the roll applies).

— You and any other person having an interest in doing so may file an application for review where the assessor did not alter the roll although an event made an alteration compulsory under the Act. In that case, the application for review must be filed before the end of the fiscal year following the period during which the event justifying the alteration occurred.

Procedure

To apply for review, you must:

1. Complete the form entitled “Application for review in respect of the roll of rental values”, available at the location indicated on the notice of assessment;

2. Hand in the form, duly completed, at the location indicated on the notice of assessment or send it by registered mail to that location, before the time limit;

3. Include any amount indicated on the notice of assessment.

Additional relevant information

— On request, the personnel on duty at the location determined for filing an application for review must assist you in completing the form.

— The assessor is bound to verify that any application for review submitted is well-founded and to reply to the applicant in writing. The assessor may propose an alteration or alterations to be made to the roll, in which case you have 30 days following the sending of the reply to accept. The assessor may, however, indicate that no alteration will be proposed.

— The assessor is bound to reply to an application for review before 1 September following the coming into force of the roll. That time limit may, however, be extended to the following 1 April; it is advisable to contact [enter the name of the municipal body responsible for assessment concerned] to obtain the applicable time limit.

— 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 for review, before the immovable property division of the Administrative Tribunal of Québec.

Definitions

Roll of rental values means a public document containing information prescribed by the Act on each business establishment situated in the territory of a municipality.

Business establishment means a unit or a part of a unit of assessment to be entered on the property assessment roll where an economic or administrative activity is carried on, for pecuniary gain or not.

Market reference date means the date on which the conditions of the property market were considered to establish the value entered on the roll in respect of the business establishment.

Median proportion means the statistical indicator used to express, in percentage, the proportion in which the values entered on a property assessment roll represent the actual value of the immovables of a municipality, on a particular date.

Comparative factor means the factor used to bring a value entered on the roll of rental values to the standardized value. It is the opposite of the median proportion.

Standardized value results from the multiplication of the value of the establishment entered on the roll of rental values by the comparative factor of that roll (value of the establishment x comparative factor).

M.O. 2020-02-26, Sch. X.

Not in force

SCHEDULE X

(s. 8)

INFORMATION ON THE APPLICATION FOR REVIEW OF A NOTICE OF ASSESSMENT RELATIVE TO A BUSINESS ESTABLISHMENT

Information concerning your right to apply for an administrative review in respect of the roll of rental values

The Act respecting municipal taxation (sections 124 to 138.4) provides for an administrative review of any entry on the roll of rental values 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 the “Procedure” section) 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 business establishment concerned.

Person who may apply for a review

Any person having an interest in contesting the correctness, existence or absence of an entry on the roll of rental values relative to a business establishment of which the person or another person is the occupant, may file an application for review in that regard with [enter the name of the municipal body responsible for assessment concerned].

A person bound to pay tax or compensation to the local municipality is deemed to have the interest required to make such an application.

Right to apply for a review and time limit

— During the first year of application of the roll of rental values, you may contest the correctness, existence or absence of an entry on the roll relative to the business establishment covered by this notice, by filing an application for review.

— To be admissible, an application for review must 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 after that sending (except for business establishments valued at $100,000 or more, for which the time limit is 120 days if the notice was sent after 31 December preceding the first year to which the roll applies).

— You and any other person having an interest in doing so may file an application for review where the assessor did not alter the roll although an event made an alteration compulsory under the Act. In that case, the application for review must be filed before the end of the fiscal year following the period during which the event justifying the alteration occurred.

Procedure

To apply for review, you must:

1. Complete the form entitled “Application for review in respect of the roll of rental values”, available at the location indicated on the notice of assessment;

2. Hand in the form, duly completed, at the location indicated on the notice of assessment or send it by registered mail to that location, before the time limit;

3. Include any amount indicated on the notice of assessment.

Additional relevant information

— On request, the personnel on duty at the location determined for filing an application for review must assist you in completing the form.

— The assessor is bound to verify that any application for review submitted is well-founded and to reply to the applicant in writing. The assessor may propose an alteration or alterations to be made to the roll, in which case you have 30 days following the sending of the reply to accept. The assessor may, however, indicate that no alteration will be proposed.

— The assessor is bound to reply to an application for review before 1 September following the coming into force of the roll. That time limit may, however, be extended to the following 1 April; it is advisable to contact [enter the name of the municipal body responsible for assessment concerned] to obtain the applicable time limit.

— 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 for review, before the immovable property division of the Administrative Tribunal of Québec.

Definitions

Roll of rental values means a public document containing information prescribed by the Act on each business establishment situated in the territory of a municipality.

Business establishment means a unit or a part of a unit of assessment to be entered on the property assessment roll where an economic or administrative activity is carried on, for pecuniary gain or not.

Market reference date means the date on which the conditions of the property market were considered to establish the value entered on the roll in respect of the business establishment.

Median proportion means the statistical indicator used to express, in percentage, the proportion in which the values entered on a property assessment roll represent the actual value of the immovables of a municipality, on a particular date.

Comparative factor means the factor used to bring a value entered on the roll of rental values to the standardized value. It is the opposite of the median proportion.

Standardized value results from the multiplication of the value of the establishment entered on the roll of rental values by the comparative factor of that roll (value of the establishment x comparative factor).

M.O. 2020-02-26, Sch. X.