Apply for an adjustment to the municipal assessment roll

When the new assessment roll is tabled or when alterations are made to the roll, any person with an interest (owner, tenant, taxpayer, etc.) in a building can submit a request for administrative adjustment. The 2017-2019 assessment rolls reflect property values on July 1, 2015.

Situations in which you can apply for an adjustment

If you would like to submit an application for an adjustment your property assessment, you can do so in the following situations:

Tabling of a new assessment roll

The deadline to submit an application for adjustment is as follows:

• Before May 1 after the coming into force of the assessment roll

For the 2020-2021-2022 roll, the deadline was April 30, 2020.

Alteration to the roll made by certificate, followed by a notice of alteration

The deadline for submitting a request for adjustment corresponds to whichever of the following dates comes later:

• prior to May 1 following the coming into force of the assessment roll
• 60 days following the day on which the notice of alteration is sent

The request for adjustment can only involve the alteration to the roll.

Notice of ex officio correction addressed by the appraiser to the owner to inform him or her of a planned correction

The deadline to submit an application for adjustment corresponds to whichever of the following dates comes later:

• Prior to May 1 following the coming into force of the assessment roll
• Sixty days following the day on which the notice of alteration is sent

Alteration of the roll not made by the appraiser, despite an event that should have led to such an alteration

The deadline to submit an application for adjustment is as follows:

• Before the end of the fiscal year following the year in which the event justifying the alteration occurred

Grounds for adjustment

Your application must briefly explain the grounds or arguments made in support of the adjustment, such as:

• Defects of the building (breakage, construction defects, etc.)
• Nuisances (noise, pollution, flooding, etc.)
• Financial situation (loss of rent, high expenses, sale of comparable buildings)

Before requesting an adjustment of the assessment roll, we recommend that you check the sale prices of comparable buildings in your neighbourhood.

The amount of taxes paid or the comparison of values on the roll (not to be confused with the sale prices for comparable properties) are not considered valid grounds.

If a difference of opinion persists after your application for adjustment is processed, you may lodge an appeal with the immovable property division of the Tribunal administratif du Québec within 60 days.

Non-reimbursable, tax inclusive