“Revaluation” refers to the carrying out by the Valuation Office of a new valuation of every relevant property in a particular rating authority area. The legal provisions which govern this are set out in Part 5 of the Valuation Acts 2001 – 2015 (as amended). Essentially, the process commences when the Commissioner of Valuation makes a statutory order and the process results in the publication of a list containing the valuations of all properties therein.
All local authorities are being revalued under a National Revaluation Programme which is well underway. To date, revaluation has been completed in all counties excluding the Rating Authority areas of Cork City, Cork County, Clare, Donegal, Kerry, Galway City, Galway County, Kerry, Mayo and Dun Laoghaire Rathdown for which it has been deferred.
For detailed information regarding making appeals to the Tribunal in relation to Revaluation, click here