Assessment and Taxation

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Although the Laurentians’ Regional County Municipality (RCM) is responsible for establishing the property assessment, taxation is the responsibility of Ivry-sur-le-Lac. Following the filing of the roll, it is up to Ivry-sur-le-Lac to manage its fiscal year and determine its tax rates.For any additional information regarding the property assessment, including:

 

  • better understanding of the property assessment roll;
  • what is the purpose of the property assessment; and
  • why do two seemingly similar buildings have different assessments?

You are invited to consult the Laurentians’ RCM website for more information: Property Assessment – Laurentians RCM

Taxation and Deadline – Ivry-sur-le-Lac

By-law no 2019-113 imposing taxes, tariffs and compensation on the territory of Ivry-sur-le-Lac for the financial year 2020.

The Municipality imposes taxes, tariffs and compensation according to the by-law adopted at a special budget meeting, normally held in December of each year. The operating budget and the three-year capital budget are also adopted at this special meeting and are used to establish the various municipal tax rates.

Municipal tax accounts are normally sent by the end of January of each year. The account amount is payable 30 days from the date the account is sent. However, if you owe $300 or more, you have the privilege of paying in three (3) interest-free installments. The payment dates are:

March 3rd
June 6th
September 9th

Important: Your payments must be received no later than the due dates in order to avoid the expenses charged in case of delay. In addition, the full account balance becomes due when a payment is not received when required.
It is also important to consider that the balances bear interest at a rate of 10% per annum plus a penalty of 2% on unpaid balances.

Taxation and Deadline - Agglomeration

All taxpayers in Ivry-sur-le-Lac also receive a tax account for the agglomeration of Sainte-Agathe-des-Monts. It is important to note that payment terms are not necessarily the same. You must verify this account and make your payments to the agglomeration of Sainte-Agathe-des-Monts.

Address:

50 Saint-Joseph Street
Sainte-Agathe-des-Monts, Québec
J8C 1M9

Telephone:

(819) 326-4595

Methods of Tax Payment

In addition to being able to pay by cheque, direct payment (debit card), cash or through your mortgagee, it is also possible to pay online at the following financial institutions:

  • BMO Bank of Montreal,
  • Scotiabank,
  • TD Canada Trust,
  • National Bank of Canada,
  • Caisse Desjardins,
  • RBC Royal Bank,
  • CIBC
  • Laurentian Bank

Although each financial institution has its own way of operating, if you have access to your account online, just search “Ivry” and you can add us as a “bill payee”.

 

The account number to enter in order to make a payment over the Internet consists of 19 characters consisting of the letter F (or A) followed by 18 digits. You must enter the 19 characters without spaces or dashes.

This number is your “identification number:” at the bottom of your tax account (see example above) found on the detachable coupons.

For citizens who do business with other financial institutions in Canada, it is also possible to pay taxes through Interac e-Transfer, a service offered by 250 financial institutions. It is also possible to send money directly to someone else through online or mobile banking.

For more information, visit: https://www.interac.ca/en/interac-e-transfer-consumer.html

We hope that this information will facilitate the payment of your tax account.

Property Assessment Challenge

If you disagree with your assessment, obtain information to avoid unnecessary steps. Individual or group information sessions, during which an evaluator from the RCM Assessment Department will answer your questions, may be held following the filing of the new roll.

Before challenging, do your homework! Serious reasons are required to justify a request for review. You must have significant evidence to get your arguments approved. It is not a question of checking the increase of values ​​with the old assessment or the gap with your neighbors. Instead, ask yourself: does the assessment reflect the value of my property as of the reference date, July 1st, 2017 for the 2019-2020-2021 triennial roll? If you answer in the affirmative, it will be very difficult to make representations to the administrative court. Remember, you have the burden of proof.
Respect the deadlines: the request for review must be made before May 1st following the entry into force of the new evaluation roll (e.g. for the 2019-2020-2021 triennial roll, you had until April 30th, 2019 to make your request).

In addition, if you request an administrative review following the issuance of a notice of change or an ex officio correction by the RCM evaluator, you must apply for it prior to the 61st day following the issuance of the notice informing you of the change.
For additional information regarding a future request for review, kindly refer to the RCM’s website in the “Request for Review” section found at the bottom of the web page.

Summary Document (Important Dates) – Request for Review

Contribution for Parks Fund (Fonds de Parc)

A special “Fonds du Parc” tax is levied during a cadastral event. When applicable, the amount payable is set at five percent (5%) of the value of the subdivided land.

References

Subdivision By-law (Sections 57 and 58 of by-law 2013-058)

Planning and Development Act (Sections 117.1 to 117.16)

Complementary Taxes

Following the completion of construction and/or renovation or any other act that may impact the value of your property, the evaluator of the Laurentians’ Regional County Municipality (RCM) will adjust your property’s assessment either upwards or downwards.

Thereafter, you will receive one or more complementary accounts during the year.

If you do not agree with the new assessment estimated by the Laurentians’ RCM evaluator, you may submit a request for review within 60 days of receiving the notice of modification of the property assessment roll.

 

Challenging a Property Assessment – Additional Information

Real Estate Transfer Rights

Under the Act Respecting Duties on Transfers of Immovables, Ivry-sur-le-Lac must charge a transfer tax on any property located on their territory, also known as the “transfer tax”. It is the new owner who is responsible for paying the transfer tax.

The right applies during the transfer, including the sale, gift, inheritance, etc., of a new or used building.

The calculation is based on the highest value between the transaction amount or the standardized municipal assessment.
Here are the rates pertaining to real estate transfer taxes:

  •  For the amount below $51,700.00, the rate is 0.5%
  •  For the amount between $51,700.01 and $258,600.00, the rate is 1%
  •  For the amount between $258,600.01 and $500,000.00, the rate is 1.5%
  •  For the amount between $500,000.01 and $600,000.00 the rate is 2%
  •  For the amount between $600,000.01 and $700,000.00, the rate is 2.5%
  •  For the portion exceeding $700,000.01 the rate is 3%

Ivry-sur-le-Lac has availed itself of section 2 of the Act Respecting Duties on Transfers of Immovables which allows it, by by-law, to set a higher rate applicable to transfers whose base taxation exceeds $500,000.

The transfer tax is payable in one installment due within 30 days of the invoice date. Interest will be calculated from the due date of the account.

Median Proportion, Comparative Factor and Standardized Value

The median proportion and the comparative factor are based on sales in the territory of the Municipality during the previous year compared to the value indicated for the first year of the triennial roll. This data is prepared by the Laurentians RCM evaluator and approved by the Ministère des Affaires Municipales et de l’Occupation du Territoire (MAMOT). This data change each year based on sales and is used to establish “standardized value”.

This makes it possible to see where the Municipality’s assessment roll is in relation to the sales that are made on its territory. The main objective for the evaluator is to find a valuation near a factor of 1.00, that is, the price sold is as close as possible to the value of the property assessment (assessment roll).

If the selling prices are higher than the value on the assessment roll, this would indicate a comparative factor greater than 1.00.
For example: If it is set at 1.10 and your property is valued at $100,000, the standardized value is obtained by multiplying the value entered on the roll by the comparative factor, or: $100,000 x 1.10 = $110,000.

If the sales prices are lower than the municipal assessment, the factor is less than 1.00.

So, if the Municipality’s properties (properties and land) are selling for much more than their value on the roll, the comparative factor will be higher.

If in the next year, there is not as much difference between the municipal assessment and the value of sales, the comparative factor will decrease.

The median proportion, in turn, indicates in percentage terms that the municipal property assessment is in proportion to the so-called market value. It should tend to 100% but if for example, the sales amounts of the previous year were on average 10% higher than the municipal assessment of these buildings, the median proportion will be 91% (the municipal value corresponds to 91% of the market value).

Standardized Value

The standardized value (market value of the property) is the actual market price at the beginning of the year the property had been sold (this is true in general because it must not be forgotten that the comparative factor is unique for the entire municipality). The municipal value is the basis for a private evaluator to establish the market value of a property.

As the market changes each year, the standardized value is adjusted accordingly.

The annual taxation of one’s property is not based on the standardized value but on the one entered on the assessment roll. It’s called the “taxable municipal assessment”.

On the other hand, school boards use the standardized value as the basis of calculation of their taxation.

In the case of a sale of the property, the transfer tax is based on the standardized value or the sales price whichever is greater.
Standardized value is also used by some banks, credit unions and finance companies when applying for funding.

The government uses it to calculate the property value of a municipality when it comes to subsidizing or billing services.

Change of Address, Phone Number and Email Notification

Citizens must report any changes in postal, electronic and telephone contact information. Ivry-sur-le-Lac assumes no responsibility for the consequences of communications which have not been received if it has not been informed in writing of the change of contact information.

Please indicate all the properties for which the change applies.

Interactive form that can be sent directly by email or printed for transmission by mail. The interactive form should include the following information:

 

  • Name(s) of the owner(s)
  • Identification number
  • Home telephone number 
  • Cellphone number
  • Email address
  • Assessment unit address
  • Old postal address
  • New postal address
  • Electronic signature and date
Wish to Receive Correspondence from the Municipality by Email

Many of you have more than one residence and when you are not physically at the address where you receive tax accounts, or if you have moved and you have failed to inform us, it becomes difficult to receive correspondence, including tax accounts. This can lead to delays and consequently interest charges or penalties that can be quite expensive.

For this reason, some of you have already asked that we send the tax accounts by email, which is a great idea!

If you prefer to receive the next tax account as well as the Municipality’s various communications by email, just inform us at info@ivry-sur-le-lac.qc.ca. We will then update our records.

 

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