The assessment roll
The assessment roll, which represents the inventory of all properties in a given jurisdiction, indicates the value of each property on the basis of its actual or commercial value, within the meaning of articles 43 to 45 of the L.F.M. It covers all the residential, commercial, industrial, institutional, agricultural and vacant properties. The values which are registered take account of the real market values on July 1 of the second fiscal year preceding the first for which it is conceived.
These data are valid for the entire duration of the triennial roll, unless a modification is made to the property. The latest triennial assessment rolls for the Agglomeration of Montreal were deposited on September 14, 2016 to be effective as of January 1st, 2017. The values entered on the rolls reflect the market conditions as of July 1st, 2015. They are the basis for your 2017, 2018 and 2019 tax bills.
Please note that, no matter how much a property value has varied when new roll is deposited, it is impossible to determine the amount of taxes to be paid for the next fiscal year by just looking at new values. We must wait for the adoption of budget in December, to know the fiscal measures and the tax rates to be applied to new values.
The entirety of the assessment roll is available for consultation at the town hall of your municipality, at your borough office, at your Accès Montreal office or at the regional offices of the SEFVM.
An abstract of the roll is also available on the Internet under the section Consult the assessment roll.
To draw up and maintain the assessment roll, the Service de l’évaluation foncière:
- Compiles and maintains a description of all properties of the jurisdiction, built or vacant.
- Compiles and analyzes all deeds of sales to occur in the jurisdiction.
- Follows the evolution of the real estate market annually.
- Alters the assessment roll to take into account:
- Newly built properties
- Renovations to existing properties
- Other modifications such as change of ownership following a deed of transfers.
- Sends requests for information to taxpayers request in order to complete its analysis and operations
In order to defend the values entered on the assessment roll, the Service de l’évaluation foncière:
- Receives and treats the application for review of the assessment rolls, in compliance with an Act respecting municipal taxation
- Ensures, if necessary, the defence of these inscriptions before the Tribunal administratif du Québec (TAQ) and other law tribunals