Making an Appeal – REVALUATION Appeals

Revaluation Appeals
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 Act 2001.

A revaluation of all commercial properties in South Dublin rating authority area has been completed by the Commissioner of Valuation and the Valuation List resulting from that exercise was published on 31st December 2007. A similar revaluation exercise is currently under way in Fingal rating authority area.

A revaluation appeal is an appeal to the Valuation Tribunal against a decision of the Commissioner on the revaluation of a commercial property.

“Revaluation appeal” and “revision appeal” are informal terms used by the Valuation Tribunal to distinguish the 2 categories of valuation appeal.

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 a person affected by the valuation is dissatisfied with it, he/she can firstly appeal to the Commissioner of Valuation. This is known as a “first appeal”.

When the Commissioner issues his/her decision on the first appeal an appellant may, if still dissatisfied, appeal that decision to the Valuation Tribunal but must do so within 28 days from the date of the issue of the first appeal decision by the Commissioner.

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 simply download the Notice of Appeal form using the links below, print, complete, and submit it to Valuation Tribunal within the statutory time limit, that is within 28 days from the date on which the Commissioner of Valuation issued the Valuation Certificate or Notification following a first appeal to him/her.

Alternatively, you may use the blank Notice of Appeal form which the Commissioner issues with his/her appeal decision.

The Notice of Appeal form must be signed and dated and the appropriate fee must be attached.

Remember to read the Guidelines for Completion of Notice of Appeal – see below - before completing the form.

Notice of Appeal Form and Guidelines for Completion
Guidelines - Valuation Appeal – REVISION & REVALUATION - pdf format
Guidelines - Valuation Appeal – REVISION & REVALUATION - MS Word 2000 format
Notice of Appeal - Valuation Appeal – REVALUATION - pdf format
Notice of Appeal - Valuation Appeal – REVALUATION - MS Word 2000 format

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