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| What if I want the Valuation of my property revised?
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| Rating Appeal Guidelines |
| Valuation
for Government Departments |
| Provision
of Certificates\Maps |
| Valuation
archive research facilities |
| What if I want the Valuation of my property revised? |
Once a valuation is fixed on a property it does not change from year to year. Under the legislation which governs the Valuation Office, a revision of the valuation of your property may only be carried out if a "Material Change of Circumstances" has taken place since the property was last valued.
Material Change of Circumstances is defined in the Valuation Act 2001. However, the main criteria for satisfying the Material Change of Circumstances rule are as follows:
- The property is a new property that has never been valued before.
- The property is an existing property which has been divided into 2 or more separate properties.
- Two or more existing properties have been amalgamated into a single property.
- There has been a change in the rateable status of an existing property. This occurs when a property which was previously rateable becomes no longer rateable or a property which was not previously rateable has now become rateable.
- The property is an existing property whose value has changed by virtue of structural/physical alterations (including damage by fire or other physical cause).
No. 5 above refers to a situation where an existing property undergoes structural/physical alterations which affect the value of the property. This usually refers to extensions, demolitions or other situations where the physical size or nature of the property has changed significantly (either made larger or smaller). It is important to note this condition in its entirety - i.e. the changes to the property must have brought about a change to its value. For example, a minor alteration such as adding a small porch to the front of a building will increase its total size, but may not affect its overall value for rating purposes. Also, a simple change of use is not sufficient on its own to be considered a Material Change of Circumstances, if the physical "bricks and mortar" of the property have not been altered.
Unless a ratepayer's property meets at least one of the conditions above, the Valuation Office will not be able to legally amend or alter a valuation.
Also, a change in the economic circumstances of a property (e.g. something which brings about new trading conditions) does not, of itself, constitute a Material Change of Circumstances which would result in a successful application for a revision of valuation. However, such factors are taken into account during the total revaluation of an entire local authority area. The Valuation Office is currently conducting a national programme of revaluation of all local authority areas and this will be repeated on a cyclical basis every 5 to 10 years.
Do I need to use a professional adviser?
You do not need to have independent professional representation during any discussions or interaction with the Valuation Office about the valuation of your property. The Valuation Office will deal with you directly and will present information to you in a clear, objective and comprehensive manner.
However, if you wish to be represented professionally, or wish to seek independent advice, the Society of Chartered Surveyors Ireland (SCSI) in association with the Royal Institution of Chartered Surveyors (RICS) has produced a document "Professional Advice on Revaluations and General Rates Assessments" which is available on their website at www.scsi.ie/ratingsp . If you are considering engaging a private rating consultant, this document provides practical guidance, including advice on the issues you should be wary of.
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| Guidelines for making appeals to the Commissioner of Valuation. [Section 30 to Section 33 of the Valuation Act, 2001] |
Legislative Requirements.
- An appeal must be made within 40 days from the issue of the Certificate or Notice following a revision or the publication of a valuation list in the case of a revaluation.
- An appeal must specify the grounds of appeal.
- An appeal must be accompanied by the appropriate fee.
- An appellant must specify by reference to values stated in the valuation list what he/she considers "ought to have been determined as the property's value".
Failure to comply with the above provisions will result in an appeal being deemed invalid. The decision on the validity of an appeal rests with the Appeal Manager.
Guidelines for making 1st Appeals to the Commissioner of Valuation.
- All appeals should be submitted on the prescribed appeal form.
- All appeals should:
- set out in full the Grounds of Appeal upon which the appellant intends to rely.
- be submitted within the prescribed time frame with the appropriate fee.
- where the appellant considers that the value is incorrect specify his/her opinion of value and the values stated on the valuation list which support that opinion.
- Where matters of fact are in dispute the appellant/agent should supply all relevant supporting documentation with their appeal e.g.
- where areas are disputed, floor plans and schedule of areas must be provided,
- where details relating to the passing rent are in dispute a copy of lease and any other relevant documentation must be provided,
- The valuer will respond to the appeal by reference to the information submitted at the time of responding and additional information promised or suggested by the appellant/agent i.e. "material to follow" etc. will not be pursued or followed up.
- S 45 Notices - a notice served by an Officer of the Commissioner on an owner/occupier requiring him/her to supply information specified in that notice.
- Where a S45 notice has not been complied with in full the response of the valuer at appeal will be - "Information requested by means of a S45 notice outstanding".
- In the event of a Valuation Tribunal appeal where a S45 notice has not been complied with in full the Valuation Office will proceed by way of discovery.
These Guidelines are to be read in conjunction with the Valuation Act, 2001.
Notes
The Appeal Officer decides First Appeals on authority delegated by the Commissioner and has discretion to pursue whatever lines of enquiry he/she deems appropriate when considering an appeal.
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| Legislative proposals have been published by the Government in the Valuation (Amendment) (No2) Bill 2012 which would result in the internal appeal to the Commissioner being removed. This is one of a number of legislative proposals in the Bill; it will be a matter for the Oireachtas to determine how such proposals proceed or otherwise. |
Valuation for Government Departments |
| The Valuation Office provides a property valuation service
to governments departments and public bodies. This includes advice
on the sale, letting, and purchase of property. Advice is also provided
to the Revenue Commissioners, where requested, on the valuation of
property for taxation purposes. |
| Provision of Certificates\Maps |
| The Valuation Office can provide certified extracts of rateable
valuation. A provisional certificate can also be provided if such
is required for a new licenced property. Where a copy of a map is
required showing the Valuation boundary of a property a certified
copy can be supplied on request. Please see price list. |
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Valuation archive research facilities |
The Valuation Office holds an archive of maps and rateable
valuation records going back to 1850. This archive can be very useful
in tracing occupation of particular properties over the years or
can be used to locate the home of particular families if details
of the townland or street name are available. |
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