Municipal appeal / Expropriation

In a wide number of cases, municipal taxes account for a property’s main operating expenditures and often cover a large component of households’ annual expenditures.

PROPERTY TAX APPEAL 

The new reform on municipal taxation, which was implemented in 1978, has resulted in new property assessment rolls requiring new standards and practices to standardize assessment methods across the province of Quebec.

Since the mid-80s, the deposited rolls changed into triennial rolls, meaning they are in force for a period of 3 years. The values of the municipal assessment rolls are established at market terms as they exist on July 1st of the second year prior to the coming into force of the roll and the most probable use of the assessment unit at that date.

The Act respecting municipal taxation established a procedure for taxpayers who wish to request an assessment review to the Administrative Tribunal of Québec. As a general rule, the assessment appeal must be filed no later than April 30 of the year of the entry into force of the new triennial roll, or within 60 days following changes made to the roll by certificate.

The chartered appraiser is the most qualified expert to help you assess the value of your property. He will determine if your assessment is equitable in relation to the tax roll of the municipality concerned. By establishing the real value of your property, the appraiser will know if there is a potential to reduce your property assessment and, in turn, your property taxes.

The chartered appraiser can also serve as a negotiator with the concerned municipal authorities. He can also carry out exhaustive analyses and serve as an expert witness before the Administrative Tribunal of Québec, for any type of property, whether residential, commercial, industrial or other.

EXPROPRIATION

Expropriation is a power given to public bodies allowing them to seize a property from an owner for justified public needs. This right compels the owner to surrender his property in whole or in part. 

A property is often an individual’s main asset; hence the importance of establishing fair indemnity between the expropriated body and the expropriator in the event of forced expropriation. In other words, in cases of expropriation, the indemnity is what matters most. It is important to take the suitability value into consideration, not just the market value.

Selon l’Ordre des évaluateurs agréés du Québec, la valeur de convenance et/ou la valeur spéciale à l’exproprié se définit comme étant :

« […] la valeur d’un bien ou d’un droit pour son propriétaire utilisateur. Cette valeur dépasse généralement la valeur marchande puisqu'on y ajoute une valeur particulière pour le propriétaire. Cette valeur au propriétaire inclut des éléments ayant une valeur seulement pour le propriétaire et non pas pour tout type d’acheteur. »

This indemnity is important, even fundamental. That is why it is crucial to rely on the services of a chartered appraiser specialized in the field of expropriation, the only recognized expert in property valuation with public organizations and specialized courts in expropriation. The chartered appraiser’s real estate expertise assures the parties of the fair indemnity to be given or received.

Gauthier Roy Huot Évaluateurs Agréés relies on a team that has brought forward its expertise on numerous occasions, both for expropriated body and the expropriator. We are able to offer you the highest level of service in the context of an expropriation.


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