Property Assessment Roll
The Property Assessment Roll is drawn up every three years and consists of establishing a property value for all buildings on the territory. This is the basic tool for calculating the amount of municipal and school taxes.
Online Consultation
The most recent assessment roll came into effect on January 1st, 2022 and will be valid until December 31st, 2024. The real value of the properties was determined on a market basis as at July 1st, 2020.
At any time, you can view the assessment roll. You simply need one of the following pieces of information:
- Address of the building
- Cadastral number of the property
- Registration number of the building
After registering on the AccèsCité portal, notaries, legal representatives and financial institutions can also access this service in order to obtain a confirmation of taxes, including a statement of account, according to a scale of applicable charges.
Property Assessment
The Property Assessment Roll is a summary of the inventory of buildings located on the territory of a municipality, assessed on the same basis and on the same date. The assessment roll is in effect for 3 municipal fiscal years and is primarily a means for sharing the tax burden. It is the responsibility of the municipality to draw up an assessment roll every 3 years for all the properties located on its territory. The firm Évimbec was contracted by the City of Vaudreuil-Dorion to compile the property assessment roll, independently of any political or administrative interference. The process of drawing up and updating the assessment roll is governed by provincial regulations, such as the Act respecting municipal taxation and the Manuel d’évaluation foncière du Québec. In addition, the property assessment roll is compiled by an appraiser who is a member of the Ordre des évaluateurs agréés du Québec, whose actions are governed by rigorous standards of professional practice and a code of ethics.
The assessments for two apparently similar properties may differ. Several factors may account for this difference, for example, size of the lot, interior layout, adjoining buildings, renovations or materials used.
Increasing the assessment does not necessarily result in higher taxes. However, if the percentage increase in the value of a property is greater than the increase in the value of properties in the same category, it is likely that there will be an increase in taxes. The opposite is also true. However, the City may also adjust rates of taxation downwards, based on the average increase in property values, to mitigate the effects of such increases in value.
Understanding Property Assessments
Le ministère des Affaires municipales et de l’Habitation (MAMH) has published an explanatory document for homeowners. It gives a summary of the Québec property assessment system used to establish the value of your property. It contains information on general situations, not on specific cases, exceptions and technical considerations. In no case can it take the place of a legal opinion.
Visit by an appraiser
Under the Municipal Tax Act, the appraiser has various powers to carry out his/her duties effectively. Therefore an appraiser or inspector can:
- Inspect your property between 8:00 AM and 9:00 PM, Monday to Saturday, except holidays
- Require any information pertaining to your property that may be needed, by means of a questionnaire or otherwise.
In general, an appraiser’s visit will:
- Follow up on an application for a building or renovation permit
- Take place after you acquire your property
- Be conducted to prepare the assessment roll (maintenance of inventory)
Their main job is to carry out a physical survey of your property. If renovations have been made, it is important that these changes be identified in the technical file of the property.
You must permit the appraiser to visit your home, otherwise you are committing an offense within the meaning of the Act respecting Municipal Taxation and are liable to a fine.
Disagreements with the assessment roll
In the first year of the assessment roll, the law recognizes the fundamental right of the taxpayer to challenge the accuracy, presence or absence of a registration on the roll concerning the assessment that is included in the assessment notice accompanying the municipal tax bill. The application will be processed and evaluated by the municipal appraiser and the taxpayer will receive a written response. To be admissible, an application for review must be:
- Filed before May 1st of the first year of application of the assessment roll
- Made on the form, “Application for review of assessment roll1”, available online (download and save on your computer. Adobe Acrobat Reader PDF reader is required) at the Finance and Treasury Department located at the City Hall
- Deposited at or sent by registered mail to the Finance and Treasury Department of City Hall or by email (payment by credit card over the phone);
- Accompanied by the sum of money provided for in By-law 1711.
1 Source : Ministère des Affaires municipales et de l’Habitation