Dáil Éireann Debate, Thursday - 21 November 2013
21. Deputy Clare Daly asked the Minister for Public Expenditure and Reform when he intends to bring forward the urgent legislation needed in relation to the system of commercial rates to deal with cases where a mistake was made on the original assessment but not appealed, and subsequent owners being bound by that original valuation even though it is accepted by all that it was an error. [49499/13]
View answerThe Valuation Act 2001 provides for the valuation of all commercial and industrial property and in this regard the Commissioner of Valuation is independent in the performance of his functions under the Act. The making of valuations for rating is the Commissioner’s sole prerogative and I, as Minister, have no function in decisions in this regard.
Section 63 of the Act provides that the statement of the value of property as appearing on a valuation list shall be deemed to be a correct statement of that value until it has been altered in accordance with the provisions of the Act.
Section 27 of the Valuation Act, 2001 provides that any one of the following – an occupier of a property, a rating authority, an interest holder or an occupier of a property that appears on a valuation list may apply in writing to the Commissioner of Valuation for a revision of an existing valuation where a ‘material change of circumstances’ has occurred or for a new valuation to be determined in respect of a new building. The statutory fee prescribed for the service is €250 which should accompany the application to the Valuation Office.
The provision available in section 27 to revise a valuation where the presumption of correctness is challenged is considered adequate to allay any concerns which may exist.
Notwithstanding the assumption of correctness, where a ratepayer is of the opinion that the valuation of his or her property is incorrect, and where a material change of circumstances has not occurred, which would warrant a revision application under Section 27, there is a provision in the Valuation (Amendment) (No.2) Bill, 2012 to make representations to the Commissioner, who having regard to all the circumstances of the case, may amend the valuation. This is one of a number of proposals set out in the Bill which is currently proceeding through the Oireachtas and is currently awaiting a Committee Stage reading in Seanad Éireann. However, it will be a matter for the Oireachtas to determine how such proposals proceed or otherwise.
