Did You Know That You Can Request a Review of Your Municipal Property Assessment?

A property assessment is an estimate of the property’s value as established by a city or municipality. It’s valid for a three-year period and serves as the basis for calculating municipal property taxes and school taxes. It’s possible to contest this assessment if you consider it to be incorrect.   

In fact, any taxpayer can request a review of their property assessment under the Act respecting municipal taxation (sections 124 to 138.4). The process allows them to point out errors, omissions or other aspects that the assessor may have overlooked. This process, which must be followed before any other recourse is taken, is designed to quickly resolve disputes that don’t require judicial intervention. Here are the steps to follow to contest your assessment:  

Step 1: Fill Out the Review Form 

If you notice an error or omission in your property assessment, the first step is to fill out the online application for review form available on the Ministère des Affaires municipales et de l’Habitation (MAMH) website, which you can access here. Briefly explain the reasons for your application and indicate the value you think should be assigned to your property. However, please note that the high amount of taxes payable is not a valid reason for review. 

Step 2: Submit the Review Form (paying attention to time limits) 

File your application at the location specified by the municipal body on your assessment notice. Comply with the following time limits to contest the assessment: 

• Before the 1st of May following the coming into force of the assessment roll; 
• 60 days after the assessment notice is sent. This time limit is extended to 120 days if the property is valued at $3,000,000 or more, unless the assessment is posted to the municipality’s website within 60 days of its issuance. 

However, if an application for review could not be filed by reason of circumstances of irresistible force, it may be filed within 60 days after those circumstances cease to exist.  

You can also send your application by registered mail, providing you comply with the same time limits and terms and conditions as for filing in person. In this case, the sending date will be considered as the filing date. It’s therefore crucial to keep a proof of mailing in the event of a dispute. 

For example, for assessments coming into effect in 2025 for the 2025, 2026, 2027 period, such as those in Québec City and several cities on the south shore of Montréal, the final deadline to file the review form is April 30, 2025.  

Step 3: Assessor’s Response 

At the end of the review process, the assessor must provide you with a written reply no later than the 1st of September following the coming into force of the assessment. However, please note that this time limit could be extended to the following April 1st. Nonetheless, it’s recommended that you check with your municipal body to confirm the applicable time limit applicable.  

Following their review, the assessor may suggest one or more changes to the assessment roll. You will then have 30 days from the sending of the response to accept it. However, the assessor may indicate that they have no changes to suggest.  

Step 4: Administrative Review before the Tribunal administratif du Québec 

If you disagree with the assessor’s decision, you can contest to the Immovable Property Division of the Tribunal administratif du Québec (TAQ) within 60 days after the sending of the assessor’s response. If you do not receive a response, you have 30 days after the time limit indicated on the application for Review form or the proof of filing to file your contestation. 

 

In conclusion, the property assessment review process in Québec is an important right that allows property owners to ensure that the value of their property is assessed fairly and equitably.  

By following the steps outlined in this article, you can initiate a review process that may result in a change in assessment and, consequently, a reduction in your property taxes. Nevertheless, to maximize your chances of success, it’s crucial to prepare your application carefully and meet the time limits.  

If you have any doubts or questions, please feel free to contact our Property Assessment Litigation team, who will be able to guide you through the process.