Request for review

Call 450-266-4900 or email evaluation@mrcbm.qc.ca for a cursory check of your file before filling out a request for review.

The Act respecting municipal taxation (sections 124 to 138.4) provides for an administrative review of any entry on the property assessment roll when a request for review is filed.

The review is provided to correct errors or omissions that escaped the notice of the assessor at the local municipal assessment body.

Assessors handling admissible requests for review must assess the merits of the request. Depending on the nature and accuracy of the grounds invoked in the request, the assessor may proceed with the review by whatever means they deem appropriate. During that review, the assessor may, in particular:

1. Verify the various calculation parameters that resulted in the establishment of the value
2. Meet with the applicant or visit the immovable concerned

Anyone with an interest in contesting the correctness, existence or absence of an entry on the property assessment roll for a unit of assessment owned by them or another person may file a request for review of the entry with MRC Brome-Missisquoi.

A person bound to pay tax or compensation to the local municipality or, as the case may be, the school service centre or the school board that uses the property assessment roll is deemed to have the interest required to make such a request.

The Act provides for four situations that give the right to request a review and sets the time limits for each:

Situations that may lead to a request for review

1. Deposit of the property assessment roll, followed by the sending of a notice of assessment to the owner
2. Alteration to the roll made by certificate, followed by the sending of a notice of alteration
3. Sending of a notice of correction ex officio to the owner, to inform the owner of a planned correction
4. Failure of the assessor to make an alteration to the roll, despite an event provided for by the Act that should have led to such an alteration

Time limit set for filing the application

Whichever is later:

• Before May 1^st following the coming into force of the assessment roll
• 60 days after the notice of assessment is sent (120 days if a unit is valued at $3,000,000 or more and the roll deposited is not published on the municipality’s website within 60 days following its deposit)

Whichever is later:

• Before May 1^st following the coming into force of the assessment roll
• 60 days after the notice of alteration is sent

Whichever is later:

• Before May 1^st following the coming into force of the assessment roll
• 60 days after the notice of correction ex officio is sent.

Before the end of the fiscal year in which the event justifying the alteration occurred

To be admissible to MRC Brome-Missisquoi, a request for review must meet the following conditions:

1. Be made through this online form or on the form prescribed for that purpose, available as a PDF under the Useful links and documents section at the bottom of the page.
2. Be sent through this online application form or filed at 749 Principale Street, Cowansville, QC J2K 1J8, using the PDF version of the form. The application may also be sent by registered mail to that location, in which case it must be sent according to the same time limits and conditions as those for filing in person. The day of sending of the application is considered to be the date of filing. It is important to keep proof of sending in case of dispute.
3. Briefly state the grounds or arguments invoked in support of the application and the conclusions sought. The amount of taxes to be paid does not constitute grounds justifying an alteration to the roll.
4. Be filed within the time limits set. If an application for review cannot be filed due to a force majeure situation, the application may be filed within 60 days of the situation resolving.
5. Include the sum of money determined and applicable to the unit of assessment concerned. See “What are the fees for a request for review and how do I pay them?” below.

If you need help filling out the request for review, contact us at evaluation@mrcbm.qc.ca. 

At the end of the review process, the assessor provides a written reply to the applicant within the time limits indicated in the table below. The response time frame can also be found on the certificate of filing sent to the applicant.

The assessor may propose an alteration or alterations to be made to the roll, in which case the applicant has 30 days following the sending of the reply to accept. The assessor may, however, indicate that no alteration will be proposed

Situations giving the right to file an application

1. Deposit of the property assessment roll
2. All other cases

Time limit for assessor to reply

September 1^st following the coming into force of the assessment roll.

Since that time limit may be extended to the following April 1^st, it is advisable to contact MRC Brome-Missisquoi to obtain the applicable time limit.

Whichever is later:

• Four months after the filing of the request
• September 1^st following the coming into force of the assessment roll

Any person who has requested a review and who has not reached an agreement with the assessor may exercise a recourse before the immovable property division of the Administrative Tribunal of Québec. The recourse must be on the same subjects as the application for review.

To be valid, such a recourse must be exercised:

1. By means of a written motion with the Tribunal. A copy of the application for review which was previously filed may be required.
2. Within 60 days after the date of sending of the assessor’s reply or, if the assessor has not sent a reply, within 30 days after the time limit the assessor has to reply.

Municipal assessment body: regional county municipality or local municipality where a regional county municipality has no jurisdiction over assessment that is responsible for preparing and updating every assessment roll within its jurisdiction and justifying its content.

Property assessment roll: public document containing information prescribed by the Act on each immovable situated in the territory of a municipality.

Unit of assessment: the greatest possible aggregate of immovables that: are owned by the same owner or the same group of owners in undivided ownership; are contiguous or would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network; are used for a single primary purpose; and can normally and in the short term be transferred only as one whole and not in parts.

Actual value: exchange value of a unit of assessment in the free and open market; that is, the price most likely to be paid at a sale by agreement made in the following conditions:

1. The vendor and the purchaser are willing, respectively, to sell and to purchase the unit of assessment, and they are not compelled to do so.
2. The vendor and the purchaser are reasonably informed of the condition of the unit of assessment, of the use that can most likely be made of it and of conditions in the property market.

Fees charged
Fees apply to each request for review. Rates vary according to the value listed on the roll.

*** Please note that the MRC's rates, particularly for filing a request for review of any registration of an assessment roll, are subject to change at any time. We invite you to consult the most recent version of the bylaw relating pricing for goods and services of the MRC of Brome-Missisquoi to find out the applicable rates. Please click here to access the bylaws. 

Payment methods
Bank details for payment via Desjardins direct deposit
MRC BROME-MISSISQUOI
749 Principale Street
Cowansville, QC J2K 1J8
Tel.: 450-266-4900
Fax: 450-266-6141

BANK DETAILS
Caisse Desjardins de Brome-Missisquoi
101 Principale Street
Cowansville, QC J2K 1J3
Branch: 90027
Institution: 815
Account #: 0500009

If you choose to pay by direct deposit, please call or email us and provide the following information:

• Name and reason for payment (e.g., request for review – assessment roll)
• Payment amount
• Payment date

Email: finances@mrcbm.qc.ca

Interac e-Transfer
Here’s what to do if you choose to pay by Interac e-Transfer (maximum $10,000) when requesting a review of your property assessment:

• Use the email finances@mrcbm.qc.ca
• Security question: Service demandé
• Answer: Révision

In the comments or message section of the transfer, write your name and a brief description.

After payment, please email finances@mrcbm.qc.ca with the following details:

• Name
• Security answer
• Request description (request for review of property assessment)
• Roll number

Payment by cheque
Cheques must be made out to MRC Brome-Missisquoi and dropped off in person or mailed to:
MRC BROME-MISSISQUOI
749 Principale Street
Cowansville, QC J2K 1J8

Payment in cash
Visit the MRC Mondays through Thursdays during operating hours and make your payment at the assessment team front desk.
MRC BROME-MISSISQUOI
749 Principale Street
Cowansville, QC J2K 1J8

If you need help with your payment, call Brigitte Falardeau at 450-266-4900, ext. 223.