General
The Valuation List may be inspected at the offices of the City Assessor and the Chief Executive. It can also be consulted at the Mitchell Library . The Assessors' Web Portal allows you to check the Valuation List on-line .
If you have any questions or are uncertain about any aspects of your right to make a proposal to alter the Valuation List, you should discuss them with the Assessor. He determined the band which has been applied to the dwelling and has the authority to change it if he is satisfied that a different band should have been applied. If you are unable to reach agreement with the Assessor you have the right to make a proposal to alter the list.
Proposals
If you consider that the Valuation List entry in respect of the dwelling of which you are owner or taxpayer is incorrect you may make a proposal to alter the list.
A proposal must:
- be made in writing
- state the proposer’s name, address and connection with the dwelling
- identify the dwelling to which the proposal relates
- say what change you want made in the list and the date from which the change is to take effect
- state why you want the list changed
- identify any appeal decision you consider to be relevant to your proposal and must be sent to the Assessor.
Time Limits for Proposals
You must submit your proposal to be with the City Assessor on or before the last date allowed by legislation.
The statutory time limits are as follows: -
- for a proposal concerning a new or altered entry in the list, 6 months from the date of issue of the notice informing you of the alteration to the list
- if you are a new taxpayer you may make a proposal to alter the list within 6 months of becoming the taxpayer
- if you are proposing that the list be changed to reflect a relevant decision of the Valuation Appeal Committee or the Court of Session you may make a proposal within 6 months of the relevant decision
- you may make a proposal at any time if the grounds are that there has been a material increase in the valuation of the dwelling and all or part of the dwelling has been sold, or there has been a material decrease in the valuation of the dwelling since the Valuation List was made up.
Withdrawal of Proposals
You may withdraw a proposal at anytime by writing to the Assessor. If the proposer is not the taxpayer the Assessor will send notice of the withdrawal of the proposal to the taxpayer who has the right to adopt the proposal provided he does so within 6 weeks of being notified (paragraph 11 of the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993).
Joint Proposals
Where a proposal has been made any other interested person (i.e. a proprietor or taxpayer of the dwelling in respect of which the proposal is made) may inform the Assessor that he wishes to support the proposal. The proposal will thereafter be treated as a joint proposal (paragraph 12 of the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993).
Accepted Proposals
Where the Assessor agrees with the proposer he will notify him that he intends to alter the list as proposed and will alter the list within 6 weeks of issuing the notice (paragraph 14 of the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993).
Appeals
If the Assessor does not agree with the proposal he will refer it as an appeal to be heard by the Valuation Appeal Committee. This must be done in any cases where no agreement has been reached within 6 months of lodging the proposal. The Secretary to the Valuation Appeal Committee will send you, at least 35 days before the hearing, a notice to appear before the Committee(paragraph 15 of the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993).