Seán Fleming (Laois-Offaly, Fianna Fail)
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160. To ask the Minister for Finance the way a person may change the value of his or her house for local property tax purposes; and if he will make a statement on the matter. [48817/13]

Michael Noonan (Limerick City, Fine Gael)
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I understand that the person who has contacted the Deputy about this matter wishes to decrease the value previously declared to the Revenue Commissioners. As I informed the House previously in my replies to a number of Questions on this matter, most recently in my reply to Question 64 (47424/13) on 7 November 2013, Local Property Tax is a self-assessed tax so it is a matter for the property owner to calculate the tax due based on his or her assessment of the market value of the property as at 1 May 2013.

I also informed the House that the Revenue Commissioners had confirmed to me that if a liable person had genuinely overpaid the tax through an error or mistake, then the person should write to LPT Branch, Government Buildings, Ennis, Co Clare, setting out fully the circumstances in which the overpayment arose and providing the relevant supporting documentation. Evidence could be in the form of recent sales or advertised house prices in the area, professional valuations or house price surveys for the area.

I am further advised by the Commissioners that, once the relevant documentation is received, LPT Branch will make direct contact with the person. Should it transpire that the person did in fact overpay the 2013 liability then it will be possible to offset some or all of the overpayment to the 2014 liability, or to make a repayment.