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.
If no modifications are made to the property, these data are valid for the
duration of the triennial roll. New assessment rolls are submitted every third
year in compliance with the Act respecting municipal taxation. The 2011 roll
comes into force on January 1, 2011. It is the basis for your 2011, 2012
and 2013 tax bills.
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 DEFVM.
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 Direction 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
Direction 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
