Without a doubt, municipal and school taxes are a significant annual expense for every taxpayer.
In Quebec, in order for a tax audit to be timely carried out, it must be borne in mind that the calculation of these taxes is based, inter alia, on the assessment roll submitted by the municipal assessor every three years.
If, in 2016, your municipality begins a new triennial cycle, that fact will be clearly indicated on your 2016 municipal tax bill. You may also have received a notice to that effect last fall (with the new evaluation of your property for the 2016-2017-2018 roll).
In that case, in order to contest the evaluation or any other information on the assessment roll, you must file an application for review by April 30, 2016. There is a form available for this, on which you must briefly set out the grounds you are invoking and the conclusions sought.
In certain cases specified in the legislation (demolition, new construction, etc.) the municipal assessor may, during the three-year cycle, issue a certificate amending the information on the assessment roll.
The certificate does not automatically entitle you to a new review, however. In some circumstances, if you failed to apply for a review by April 30, 2016, you may not be able to have your municipal evaluation reviewed after the certificate is issued.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
