General Regulations (P.E.I. Reg. EC 490/72)

PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this regulation, current to July 9, 2016. It is intended for information and reference purposes only. This document is not the official version of these regulations. The regulations and the amendments printed in the Royal Gazette should be consulted to determine the authoritative text of these regulations. For more information concerning the history of these regulations, please see the Table of Regulations. If you find any errors or omissions in this consolidation, please contact: Legislative Counsel Office Tel: (902) 368-4292 Email: legislation@gov.pe.ca 1 CHAPTER R-4 REAL PROPERTY ASSESSMENT ACT REGULATIONS Made by the Lieutenant Governor in Council under the Real Property Assessment Act R.S.P.E.I. 1988, Cap. R-4. 1. (1) In these regulations (a) “Act” means the Real Property Assessment Act R.S.P.E.I. 1988, Cap. R-4; (b) “assessment roll” means a list or an electronic file which shall contain (i) the taxation year for which the assessments are made, (ii) the parcel numbers assigned to the property, (iii) the acreage, location and civic address for the real property assessed, (iv) the name and mailing address in whose name the real property is assessed, (v) the amount of commercial, non-commercial, market, residential, farm assessment, and farm use assessment, as the case may be, (vi) the mobile home identifier (MHI) number, (vii) the tax exemption code, (viii) the township lot number, (ix) the farm qualification code, (x) the municipal code number, (xi) the percentage of the property located within the municipality, (xii) the date which the current assessment is effective, (xiii) the date of ownership of the property, and (xiv) the original parcel number of the property; (c) “assessment list” means a list of all properties in a municipality and such assessment list shall contain all of the information described in clause (b) in relation to those properties and the number of the municipality; (d) “notice of assessment” means a notice of assessment given pursuant to section 18 of the Act; (e) “parcel number” means a number applied to real property by the Minister, and also known as the property account number. Definitions Act assessment roll assessment list notice of assessment parcel number 2 Cap. R-4 Real Property Assessment Act Updated 2016 Regulations 2 (2) Pursuant to section 5 of the Act, the values for farm assessments and farm use assessments are set out in Schedule B. (EC490/72; 131/75; 1000/77; 450/00; 218/04; 751/06) 2. A notice or demand for information authorized under section 14 of the Act shall be in Form 5 of Schedule A and the Minister may attach to the notice a questionnaire in such form as he may determine. (EC490/72; 1115/80; 218/04) 3. In each year, between January 1 and December 31, the Minister shall revise the assessment of all real property and the revised assessment shall be the assessment for the following year. (EC490/72) 4. (1) For the purposes of subsection 19(1) of the Act, a correction of an error or omission in the assessment roll of a taxation year shall be made effective January 1 of the taxation year in which the error or omission is discovered and, where the correction would result in the property being assessed at an amount that is less than the amount at which it was assessed for either or both of the two taxation years immediately preceding the taxation year in which the error or omission was discovered, the correction shall also be made to the assessment roll for one or both of those taxations years, as applicable, effective January 1 of the taxation year. (EC490/72; 481/99; 425/16) 5. Unless otherwise specified in the designation a person designated by the Minister under the Act to act on his behalf may exercise on behalf of the Minister all such powers and duties vested in and imposed upon the Minister in matters pertaining to the assessment of real property including referrals and appeals to the Island Regulatory and Appeals Commission. (EC490/72; 131/75; 639/93) 6. (1) The affidavit required to be filed under subsection 15(1) of the Act shall be in Form l of Schedule A. (2) Persons employed in the administration of the Prince Edward Island Lands Protection Act R.S.P.E.I. 1988, Cap. L-5 may be informed of, inspect, and have access to the filed affidavit and any other written statement or record maintained under the Act. (EC490/72; 186/91; 218/04) 7. Improvements effected to real property as referred to in clause 18(4)(a) of the Act must exceed $2,500 in value before a special real property assessment will be required. (EC490/72; 501/86) 8. (1) The assessment roll is open to public inspection during regular office hours at the offices of the Real Property Assessment Office of the Department of Finance in Charlottetown. Farm assessment and farm use assessment values Demand for information Revision of assessment Correction of errors and omissions Powers of Minister’s designate Form 1 Access to records Improvements Inspection of assessment roll Updated 2016 Real Property Assessment Act Cap. R-4 3 Regulations 3 (2) Assessment lists for each municipality shall be made available to the office of the Clerk of the Municipality and in the event that the municipality does not make available such assessment lists the assessment lists shall be made available at the nearest provincial government office. (3) Assessment lists for non-municipal areas shall be available at the nearest provincial government office in O’Leary, Montague, and Souris, and at the Real Property Assessment Offices in Summerside and Charlottetown, for a minimum period of forty-five days after the notices of assessment have been mailed to property owners. (EC490/72; 118/84; 639/93; 218/04; 425/16) 9. On or before the fifth business day in May of each year the Minister shall mail a notice of assessment for the current taxation year to every person in whose name a property is assessed pursuant to the Act. (EC490/72; 203/92; 218/04; 295/08; 425/16) 10. Revoked by EC639/93. 11. Revoked by EC639/93. 12. Pursuant to subsection 21(3) of the Act the Minister may designate a person to act on his behalf in making entries in the referral register and other documents relating thereto. (EC490/72) 13. Revoked by EC639/93. 14. (1) Persons employed in the Assessment Services Section of the Department of the Provincial Treasury shall have access to individual selling prices obtained from affidavits, and this information may be communicated to any person, including (a) any Minister of the Crown in right of Canada or the provinces; (b) the chairman and vice-chairman of the Island Regulatory and Appeals Commission; (c) the Office of the Auditor General; and (d) any appellant or agent of an appellant involved in an assessment appeal. (2) All other data on property assessment may pass freely within the Department of the Provincial Treasury and may be made available to (a) municipalities; (b) the Island Regulatory and Appeals Commission; and (c) Revenue Canada Taxation. (EC490/72; 1000/77; 222/99; 681/06) Inspection of assessment lists for municipalities Inspection of assessment lists for non-municipal areas Notice of assessment Notice of appeal Remuneration, Appeals Board Delegation of powers Procedure of Appeals Board Communication of information; selling prices Other property assessment data 4 Cap. R-4 Real Property Assessment Act Updated 2016 Regulations 4 SCHEDULE A FORM 1 REAL PROPERTY ASSESSMENT ACT AFFIDAVIT OF PURCHASER (EC600/83; 121/05) Updated 2016 Real Property Assessment Act Cap. R-4 5 Regulations 5 FORM 2 ASSESSMENT NOTICE PURSUANT TO THE REAL PROPERTY ASSESSMENT ACT Revoked by EC218/04 6 Cap. R-4 Real Property Assessment Act Updated 2016 Regulations 6 FORM 3 NOTICE OF APPEAL REAL PROPERTY ASSESSMENT ACT PROPERTY NUMBER(S) ....................................................................................................... PROPERTY OWNER(S) .......................................................................................................... TAKE NOTICE that I hereby appeal from the assessment of $................................................ made on the above property for the following reasons: .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... Dated the ................................... day of ........................................., 20 ..................................... .......................................................... Signature of Appellant Mailing Address: .................................................................................................................................................... .................................................................................................................................................... Telephone: ................................................................................................................................. COPIES SHALL BE FORWARDED BY REGISTERED MAIL TO: WHITE COPY YELLOW COPY The Island Regulatory and Appeals Commission Department of the Provincial Treasury National Bank Tower Real Property Records 134 Kent Street P.O. Box 2000 P.O. Box 577 Charlottetown, P.E.I. Charlottetown, P.E.I. C1A 7N8 C1A 7L1 PINK COPY to be retained by appellant. Updated 2016 Real Property Assessment Act Cap. R-4 7 Regulations 7 FORM 5 DEMAND OR NOTICE FOR INFORMATION (SECTION 14 OF THE REAL PROPERTY ASSESSMENT ACT) Date.......................................................... 1. Parcel Number(s) .................................................................................................................. 2. Property Location(s) ............................................................................................................. 3. Owner/Occupier/ Tenant Name(s) ..................................................................................................................... .................................................................................................................................................... 4. Owner/Occupier/ Tenant Address ..................................................................................................................... .................................................................................................................................................... We understand you are the present owner, occupier, or tenant of the above described property. Herewith we send you the undermentioned forms of questionnaire which, pursuant to section 14 of the Real Property Assessment Act and Regulations thereunder, you are required to complete and file with the undersigned within 14 days after the date of delivery or mailing of this notice. We respectfully request that you give prompt attention to this matter and thereby avoid subjecting yourself to the penalty for non-compliance that the statute imposes. Forms of Questionnaire enclosed herewith ............................................................................... .................................................................................................................................................... .................................................................................................................................................... ...................................................... Director of Assessment Form 45-06-17 8 Cap. R-4 Real Property Assessment Act Updated 2016 Regulations 8 SCHEDULE B Farm Assessment Values CLASS CLEAR WOODED Class 2 Land $150 per acre $ 75 per acre Class 3 Land $100 per acre $ 50 per acre Class 4 Land $ 70 per acre $ 35 per acre Class 7 Land $ 30 per acre N / A (Swamp or Wasteland) Farm Use Assessment Values CLASS CLEAR Class 2 Land $500 per acre Class 3 Land $330 per acre Class 4 Land $230 per acre (EC450/00)