Property Assessment Roles – Property Valuation

Under the Act respecting municipal taxation (RSQ), the MRC de Charlevoix is responsible for producing, balancing and maintaining the valuation rolls of the six municipalities and the NWT of its territory. To this end, it applies the regulations and standards prescribed in this matter, adopted by the Government of Québec.

 

What is an evaluation role?

Valuation Role : A summary of the quantitative, qualitative, nominative and estimated inventory of buildings located in the territory of a municipality. Its main purpose is to indicate the value of these buildings for the purpose of municipal and school taxation (LFM, articles 42 to 48, V. 2, ch7).

 

Role of rental value: Summary of the inventory, quantitative, qualitative, nominative and estimated of the places of business situated in the territory of a municipality. Its main utility is to indicate the rental value of these business premises for the purpose of taxing the business tax (MLA, section 69.1).

 

Surtax or tax on non-residential immovables: Surtax or tax imposed by by-law on owners of appraisal units made up of non-residential immovables or residential immovables whose operator must be the holder of a permit issued under Of the Tourist Establishments Act (MLA, ss 244-11 or 244.23, V.2, c.8).

 

Triennial Role: Valuation roll or role of the rental value in effect for three consecutive municipal fiscal years (LFM, section 14).

 

Source: MAMROT Property valuation Manual.

 

What is real value?

The real value of a valuation unit is its exchange value on a free market and open to competition, which is the most likely price that can be paid in a direct sale.

This definition includes, among other things, the completion of the sale on the following conditions:

 

Both the seller and the buyer wish to sell and purchase the appraisal unit, but are not obliged to do so.

The seller and buyer are reasonably aware of the condition of the unit of valuation, the most likely use thereof and the conditions of the real estate market (Article 43 LFM)

The evaluation service

 

The RCM de Charlevoix service has been in operation since January 1, 1990. The appraiser and his staff, made up of technicians specialized in property valuation, provide services to municipalities in the maintenance of assessment roles, Periodic balancing of environmental assessment and inventory roles. In addition, it provides daily service to municipalities, taxpayers and other professionals (notaries, lawyers, surveyors) for whom the evaluation role is an indispensable tool.

 

For any application for a review of the assessment roll, please use the following form: Application  for review

 

If you are a condominium owner, ie you are not the sole owner of the property for which you wish to apply for a review, you must complete and submit the form entitled Power of  Attorney.

 

Please note that a fee is required to review your file and that a check payable to the RCM of Charlevoix must be attached to your application when it is filed.

You must refer to section 7 of Regulation 151-14  to determine the amount owing.

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