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Evaluation

The assessment roll is an inventory of all buildings located on the territory of a municipality. It shows the value of each unit of assessment on the basis of its actual value, as defined in Articles 43 to 45 of the AMT. It includes all categories of residential, industrial, manufacturing, transportation, communications, utilities, commercial services, cultural, recreational, leisure, production and extraction of natural resources and undeveloped properties .

Unless you work at the property, the value entered is valid for the duration of the roll.
It should be noted that, for the amount of municipal taxes with tax measures and tax rates applied to new assessments of the roll, it was not until the adoption of the municipal budget in December after the Orderwarehouse.

The entire assessment roll is available for inspection at the office of each municipality. An extract from the roll is also available at this same site under the heading Consultation property roll.

Property Values

The assessment of your property reflects its market value on 1 July of the second fiscal year preceding the entry into force of the roll.

Example: Triennial 2009-2010-2011 reflects the market on 1 July 2007
  Triennial 2010-2011-2012 reflects the market on 1 July 2008
  Triennial 2011-2012-2013 reflects the market on 1 July 2009

The real value is the selling price most likely in a free market and open competition (s.43 AMT). The assessor can use three methods evalutation is, comparison, cost or income.

The comparison method

It aims to determine the price most likely sale of a property by comparing it to others of the same type that were sold.

The cost method

It aims to determine the price most likely sale of a property by adding the land value of the property at depreciated cost of the building. This value is obtained by subtracting the dicesessment of the cost of new replacement building which includes labor, materials, related costs and taxes.

The income method

It aims to determine the price most likely sale of a property by updating its net operating income to a standardized annual rate from the market the same type of buildings that were sold.

Modifications made ??to the property

Some renovations or improvements will not necessarily affect the value of your property in an amount equal to the cost .. The regular maintenance work such as painting or changing a carpet, do not increase the assessment of your property. However, the sum of several works ofmaintenance can change the value, it is for the assessor to justify appropriate.

 

The Haut-Richelieu product assessment roll by the following work:

  • Engineering survey of all the evaluation units of its area of jurisdiction.
  • Making file changes in real estate transaction structuring information and analyze the real estate market.
  • Send requests for information from taxpayers to complete its operations.
  • Issuance of certificates of amendment to reflect the role of the work to existing buildings or newly constructed, changes in ownership or cadastral and other statutory.
  • Processing requests for revisions in enrollment assessment rolls filedes by taxpayers.
  • Defended as appropriate, entries on the assessment roll before the Administrative Tribunal of Quebec (TAQ) and tribuneaux common fee.


Application for review

If a person has an interest in a property is in disagreement with the assessment or any other information about this building, it may request an administrative review of the inclusion of this building on the assessment roll. The request must be filed in the office of the MRC no later than April 30 of the first year of the roll or 60 days after the mailing of the Notice of Assessment Roll. As a non-refundable fee is required for this review, the applicant must have substantial grounds for believing that the value of that property or any other information relating toThis building does not reflect reality. To this end, it is suggested to submit appropriate information to evaluate and verify the sale price of comparable properties in the neighborhood. Following a request for review, the evaluator will provide a written response and if necessary, amend the entry in the list following an agreement signed by the applicant.

To request an administrative review, the applicant must use the prescribed form "Application for review of assessment roll" and forward it, together with the required money, cash, money order or certified check or by mail or in person Office of the MRC Upper Richelieu Monday through Friday from 8:30 to 12:00 and 13:00 to 16:30 the following address:

Haut-Richelieumap
380, 4 th Avenue,
St-Jean-sur-Richelieu, QC J2X 1W9


The application form for administrative review is available online or in the office of the Haut-Richelieu.

(1) Under Regulation 250 of the money payable on filing an application for revision, adopted in compliance with Section 263.2 of the Act respecting municipal taxation (RSQ, chapter F-2.1)

Request to the Administrative Tribunal of Quebec (ATQ)

If the applicant is dissatisfied with the response of the appraiser with the request for administrative review, he may appeal to the immovable property division of the Administrative Tribunal of Quebec. He must file a written request to the Secretariat of the Tribunal or one of the registries of the Small Claims Division of the Court of Quebec generally located at the courthouse. It can also post their application to one of the addresses of the Tribunal .

The application must cover the same subject as the application for administrative review. For such a remedy is exercised, a copy of the application for review filed before then may be required.