Spreading of variations of values

The new 2011-2013 property assessment roll of the Ville de Montréal came into effect on January 1, 2011 . The total value of all property of every category on the Island of Montréal has climbed 22.4% since the previous roll.

Differences in value are not consistent throughout the island. Such some differences were noted, the city administration decided to distribute these values over a three-year period.

The difference between the value of a property as at December 31, 2010 and its value as at January 1, 2011 has, consequently, been divided by three. Each year, one third of this difference is added or subtracted from the property's former value, depending on whether it has increased or decreased, to produce an "adjusted value." 

The following example shows how adjusted value is calculated for two properties. The value of one has dropped, while that of the other has risen.

	Spreading of variations of values over three years
	The chart below shows how to calculate the adjusted value for two units. The roll value for one unit has increased, while it has dropped for the other unit.

Please note that the spreading  of variations of values applies under certain conditions set out in an Act respecting Municipal Taxation.

For more information, please:

1. Call your borough office;
2. Call the 311 (island of Montréal) or 514 872-0311 (outside Montréal);
3. Send us an e-mail.

The details contained here are for information only and have no legal value. The acts and by-laws posted on this site are for administrative purposes only, and although efforts are made to update them, they may not be the latest versions. Please check the sources before using the texts officially.