Following the May 6, 2020 Government decree, the Groupe Altus will gradually resume building inspections as part of the mandate granted by the MRC to carry out property assessment work on its territory. Note that only exterior visits to residences will be carried out by employees of the Groupe Altus in the coming weeks to respect social distancing measures. To comply with these measures, the inspector will not ring the door of the residence to identify himself but will nevertheless leave a visiting card with his contact details. He will carry out the external survey of the residence and photographs will be taken. Given the limitations at the inspection level, a self-declaration form must necessarily be completed by the owners concerned in order to disclose modifications made to the building following the issuance of a permit or in the context of maintaining the inventory as provided for in article 18 of the Municipal Taxation Law. This form will be sent by mail or enclosed with the business card.
The owner of a piece of land or his agent must, similarly, where there is property to be entered on the roll on behalf of the owner, under Chapter V, supply or make available to the appraiser or to his representative the information which the latter needs for the exercise of his functions and which relate to the owner of this property.
Commits an offense and is liable to the fine provided for in section 16 the owner or occupant of a property or his agent who, without lawful excuse, does not supply or make available, as requested by the appraiser or his representative, the information referred to in the first and second paragraphs, or provides or makes available false information.
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New triennial assessment roll for 2022-2023-2024
As required by the Act Respecting Municipal Taxation, a new assessment roll was prepared by Altus Group, a firm of external evaluators mandated by the MRC de la Jacques-Cartier for property assessment work on its territory. This new roll is effective for the 2022, 2023 and 2024 fiscal years and, unless there are changes to the property, these values are valid for the duration of the triennial assessment roll.
The assessment roll is an inventory of the properties situated on the territory of a municipality and reflects the real value of each property based on its real value. The real value of a property corresponds to its exchange value on a free and open market. In other words, it is the price which a buyer would most likely accept to pay in a private sale, if that property were for sale. The value is established by considering real estate market conditions as of July 1st of the year preceding the filing of the roll, which is July 1st, 2020, for the roll deposited on October 8th, 2021.
To establish the real value, the Altus Group inspected and investigated the transactions registered on the territory over the past 3 years. These sales enabled the evaluator to establish calculation standards to be used to determine a value for all immovables of the municipality according to the characteristics of each property (usage, physical elements, quality of its components, etc.) as well as its location within the municipality.
To assess the physical state of the properties, the Act states that an evaluator must ensure the accuracy of the information in his/her possession at least once every nine years. During the last 3 years, Altus Group carried out many visits on the territory to ensure that each property of the territory had been visited since 2013. During these visits, the information that was gathered by the inspectors considered the quality of the maintenance of the property and improvements made without the issuing of renovation permits. The updating of these files, in certain cases, lead to the issuing of a Notice of modification to the assessment roll to adjust the current value and in other cases lead to a readjustment to the value solely as of January 1st, 2022.
In consequence, this exercise shows variations between the value registered on the previous roll and those registered on the new roll. Also, there may be differences between sectors and/or type of dwelling in the municipality, depending on the results of the equalization of the values to the conditions of the real estate market on the reference date (July 1st, 2020).
The value of the properties was established using the real estate transactions registered during the last three-years. The COVID-19 pandemic had an impact on the real estate market of the MRC de la Jacques-Cartier. The attraction for large properties (4 hectares and more) were coveted by buyers. A progression in sales prices was observed in the reference year (2020) and that this phenomenon continued into 2021. The impact of which will be measured in the next roll (2025-2027).
The role of the evaluator
The evaluator has no impact on the budgets nor the method of taxation. The role of the evaluator is to ensure that each property is assessed in an equitable manner. The assessment roll is used by the municipality or the school board to equitably distribute the fiscal tax burden according to the services provided.
May one contest the new value on the assessment roll?
Yes. The application for review must be made between the deposit of the new assessment roll and before May 1st of the first fiscal year of the roll, which is, before May 1st, 2022. After which, the right to revision no longer exists.
According to article 129 of the Act Respecting Municipal Taxation, a taxpayer who wishes to apply for revision of a new assessment must do so using the prescribed form. The taxpayer will be required to express a value and explain the reasoning behind said value. The form is available at the municipal office or on the municipal website (www.saint-gabriel-de-valcartier.ca) and must be duly completed and sent to the MRC de la Jacques-Cartier (60, rue St-Patrick, Shannon (Québec) G3S 1P8) accompanied by the prescribed amount.
For questions regarding your new municipal assessment, please contact the Altus Group Assessment Department at 418-628-6019 ext. 1835.