Evaluation Role 2024-2025-2026

The evaluation role is a summary of the inventory of buildings located on the territory of a local municipality. Its main utility is to indicate, for municipal and school taxation purposes, the value of each building based on their actual value.

 

YOU DISAGREE WITH THE MUNICIPAL EVALUATION OF YOUR PROPERTY, WHAT ARE YOUR REMEDIES?

The request for review is the formal means by which the Municipal Taxation Act allows the municipal taxpayer to intervene to correct an entry on the property assessment roll or the rental value roll, which he considers to be erroneous. In what situation can we request a review?

1. Request for review following SUBMITTING THE ROLE
This is the most common situation in which the taxpayer can intervene, following a new three-year assessment role. To contest this value, you must file a request for review before May 1 following the entry into force of the roll, which implies that this right can only be exercised once every three years.

2. Request for review following a MODIFICATION MADE
You can also request a revision following a modification that the evaluator makes to the role to ensure it is updated. These modifications may result, for example, from a new construction on the property (shed or garage for example), from work carried out on a building with or without a building permit (renovation, restoration, repair) or the demolition of a building. addiction, etc.
Notified in writing of this (these) modification(s) to the assessment of his property, the taxpayer is at the same time informed of his recourses and the procedures to be implemented in the event of disagreement. Indeed, in addition to detailing the changes made to the property assessment roll, the “Assessor’s certificate and notice of modification to the assessment roll” describes the rights and terms relating to the request for review specific to this situation.

To obtain additional information, you can contact the Taxation and Billing Department of the City of Gaspé at (418) 368-2104 #8545.

To obtain the forms to complete to request a review, follow the following link:

To find out more about your recourses as taxpayers, follow the following link: https://www.mamh.gouv.qc.ca/evaluation-fonciere/evaluation-fonciere-municipale-au-quebec/recours-des-contribuables/