The property assessment roll, tabled every 3 years, presents an inventory of all the property located across a municipality. An assessment roll is drawn up for each of the 16 reconstituted municipalities within the Montréal agglomeration.

The assessment roll contains a variety of information used to identify and describe the use and physical characteristics of each building. It also identifies the owner and indicates the value of each building, regardless of its nature, on the basis of its actual or market value.

It is used to calculate municipal and school taxes. It makes it possible to distribute the tax burden between real estate owners.