A revaluation is the production of an up-to-date Valuation List of all commercial and industrial property, within a rating authority area, by reference to current property rental values at a particular date. This is provided for in Part 5 of the Valuation Acts 2001 – 2015. A revaluation of all commercial properties in Ireland is currently on-going by the Commissioner of Valuation and the revaluation of the entire country is due to be completed in the coming years (and thereafter will continue on a rolling basis).
A revaluation appeal is an appeal to the Valuation Tribunal against a decision of the Commissioner on the revaluation of a commercial property.
Reval 2021 (deferred) is the 1st Revaluation in over 30 years of the rating authority areas of Clare, Cork City, Cork County, Donegal, Galway City, Galway County, Kerry, Mayo and Dun Laoghaire Rathdown.
The deferral of revaluations in the above rating authorities is to allow for the impact of COVID-19 on the commercial property market to be assessed and reflected in the revaluation of the above local authority areas. It is expected that the new valuations for the areas undergoing revaluation will be published in October 2023 and will become effective for rates purposes from 2024 onwards
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Right to Appeal
The right to appeal to the Valuation Tribunal arises following the fixing of a valuation by the Commissioner of Valuation on a commercial property. If dissatisfied with the valuation, an appeal can be made to the Valuation Tribunal but must be done within 28 days of the date of your Final Revaluation Certificate issued by the Valuation Office.
It is very important to note that the Valuation Tribunal and the Commissioner of Valuation/Valuation Office are separate bodies, independent of each other. The role of the Valuation Tribunal is to hear appeals against decisions of the Commissioner.
To Make an Appeal
To make an appeal, complete the Revaluation Online Appeal form and submit it to Valuation Tribunal within the statutory time limit along with the appropriate fee, that is within 28 days of the date of your Final Revaluation Certificate issued by the Valuation Office.
Remember to read the Guidelines for Completion of Notice of Appeal before completing the form.
Alternatively you can download the Revaluation Notice of Appeal form.
Following the implementation of the National Payments Plan (NPP) by all Civil Service bodies, the Valuation Tribunal no longer accepts cheques as payment (from January 1st 2022). Payment must be made through our online appeal form.
If you have any queries with regard to this change of procedure, please do not hesitate to contact the Valuation Tribunal at email@example.com or by telephone on 01 6760130
Fees payable in respect of revaluation appeals to the Valuation Tribunal
|Valuation of property as determined by the Commissioner of Valuation||Appeal Fee|
|Not exceeding €20,000||€95|
|Exceeding €20,000 and not exceeding €50,000||€125|
|Exceeding €50,000 and not exceeding €250,000||€300|