Revaluation FAQs

Last updated at 11:03 on 01/04/2021

What is Revaluation?

Revaluation is a process by which all rateable properties in a local authority area are valued periodically, and at the same time, by reference to a single valuation date. After the first revaluation of a local authority area is completed, revaluation is then scheduled to take place every five to ten years on a recurring basis, in order to take account of changes in economic circumstances since the last revaluation took place.

When will my county be revalued?

The programme has already been completed in Carlow, Cavan, Dun Laoghaire-Rathdown, Fingal, Kildare, Kilkenny, Laois, Leitrim, Longford, Louth, Meath, Monaghan, Offaly, Roscommon, Sligo, South Dublin, Tipperary, Westmeath, Wexford and Wicklow County Councils and Dublin City Council, Waterford City and County Council and Limerick City and County Council rating authority areas. In keeping with the recurring nature of the programme, a second revaluation of the Fingal and South Dublin County Councils rating authority areas have been completed.

The current phase of the programme is known as “Reval 2021”. This phase (which commenced in late 2019 and was due to conclude in September 2021) will result in the revaluation of commercial and industrial properties in Clare, Donegal, Galway, Kerry and Mayo County Councils and Galway City Council. The Dun Laoghaire-Rathdown County Council area will also undergo a second Revaluation.

Due to COVID-19, the Minister for Housing, Local Government and Heritage agreed with the Commissioner of Valuation that the Commissioner will defer the revaluation of rateable properties in the rating authority areas of Clare, Donegal, Dun Laoghaire-Rathdown, Galway, Kerry and Mayo County Councils and Galway City Council until 2022. More information about the deferral, including FAQs, can be found here

How will the Revaluation be carried out?

A Valuation Manager appointed by the Commissioner of Valuation assesses the Net Annual Value of your property and sets a valuation in line with rental values at the specified valuation date. The Valuation Office carries out its functions in an independent and objective manner. Extensive analysis of rental information is carried out. This rental information is available through multiple market sources, together with the information provided by the occupiers in relation to their own individual properties. Information provided by occupiers to the Valuation Office is used for the purposes of the Office carrying out its statutory functions. The Valuation Office is supported by an extensive computerised market analysis model in establishing market rental values at the specified valuation date.

Is the Valuation of my property the same as my Rates liability?

No. Your valuation is the basis on which local authorities calculate and levy rates on your property but is not your rates liability. Your rates liability is a product of your valuation, as assessed by Officers of the Commissioner, multiplied by the Annual Rate on Valuation (ARV) which is set by the local authority.

What if I am dissatisfied with my valuation?

When the revaluation in your local authority area is complete, the Valuation Office will send you a proposed valuation certificate which will show the details and the valuation proposed for your property. You will have an opportunity to make representations (within 40 days from the date of issue of the proposed certificate) if you are unhappy with anything contained in the proposed valuation certificate. Following consideration of your representations, the Valuation Office will send you a final valuation certificate. This will be the basis for the commercial rates that will be levied on your property by the local authority from 2019 onwards.

More information about Proposed Valuation Certificates and further steps can be found here

Is there a further appeal process?

Yes. If you are dissatisfied with the outcome of your representations to the Valuation Office, there is a right of appeal to the Valuation Tribunal, an independent body set up to settle disputed valuations between the Valuation Office and ratepayers or local authorities.

Is a decision of the Valuation Tribunal final?

A decision of the Valuation Tribunal is final in relation to the amount of the valuation. However, there is a further right of appeal to the High Court on a point of law.

When will my new valuation come into effect?

If you are a ratepayer in Clare County Council, Donegal County Council, Dún Laoghaire-Rathdown County Council, Galway City Council, Galway County Council, Kerry County Council and Mayo County Council the new valuations will become effective for rates purposes for 2023 and subsequent years.

Who should I contact for further information?

If you require further information, please contact our Revaluation Help Lines as follows:

Phone 01 8171033

Email reval2021@valoff.ie

The helplines are in operation from 9.30am to 5.30pm Monday to Friday, excluding public holidays.