Property assessment rolls show the actual value of property. This assessment is drawn up by a city assessor or the assessor’s representative. 

In order to determine the real value of the buildings that appear on the assessment rolls, the Direction de l’évaluation has a legal obligation to compile a file containing the description of each building located within the limits of the Montréal agglomeration and to keep this information up to date.

Visiting your property

Under the Act respecting municipal taxation, assessors and/or their representatives have the power to visit your property. During the tour of the property, an assessor will confirm several details, including: 

• Site development
• Building surface area
• Level of maintenance
• Renovations
• Building location
• The income your property generates 

A technician or inspector could take a tour of your building if you just bought it, or if you carried out renovations or expansions. They can visit your property even if no changes have been made. Québec’s Act respecting municipal taxation provides for building inspections every 9 years. 

Information about your building is part of your property file, which is a fundamental part of the process of preparing and maintaining property assessment rolls. 

Open access to your building and property is important. The municipal assessor’s representative must be able to take a tour of the premises, examine your building and ask you a few questions to complete your file. When assessors come for a visit, they will show you their ID. 

The Direction de l’évaluation foncière may also use other techniques to update their data about your property, such as sales surveys, construction cost inquiries, economic data collection or self-declaration forms.

After touring the premises

After the visit, the assessor will determine whether any changes have been made to your property since the last inspection. You will then be in one of the following situations: 

• No changes have been made to your property:
  • No alterations will be made to the assessment roll
  • You will not receive a notice of change
• Minor changes have been made:
  • No alterations will be made to the current assessment roll
  • No additional invoices will be issued
  • Changes will be reflected on the next assessment roll
• Major changes have been made:
  • The assessor will determine the new value of your property
  • You will receive a notice of alteration in the mail informing you of the effective date of the new value of your property
  • You will receive a revised invoice for your municipal tax account