The assessment roll is an inventory of all the buildings and land in the territory of a municipality. It contains a variety of information and states the real value of each property in the territory. It is therefore the assessment roll that provides the basis for calculating municipal and school taxes and distributes the tax burden among property owners.
The Act Respecting Municipal Taxation stipulates that new assessment rolls must be deposited every three years. This allows the taxation base to be kept current, based on conditions in the real estate market, which are changing constantly. This means that unless changes are made to the property, the real value on the roll will remain the same for its duration, that is, three years.
Property valuations 2020, 2021, 2022
The year 2020 is the first year of a new three-year property evaluation roll. The new value of your property reflects market conditions as of July 1, 2018, based on comparative sales in your neighbourhood. It is the basis for your 2020, 2021 and 2022 tax bills.
Note: This online service is provided by the Agglomeration of Montreal and we regret that it is only available in French. You may visit or call Côte Saint-Luc City Hall weekdays from 8:30 am to 4:30 pm to request your information.
Establishing the value of a property
The assessor bases the assessment on the actual exchange value of a property on an open and competitive market at a predetermined reference date. This value represents the most likely price that would have been paid for the property in a normal sale by agreement.
The assessor also uses other assessment methods: comparison (based on the sale price of similar buildings), cost (based on the value of the buildings, improvements and the land) and income (based on the building’s estimated present and future income-producing capacity, for a rental property).
You have until April 30, 2020, to apply for an administrative review of the assessment of your home. Keep in mind that if you dispute your assessment, in the end it may be increased, decreased or left unchanged.
For more information, see the Property Assessment Role page on the City of Montreal website.