The City of Montreal’s Direction de l’évaluation foncière is responsible for the property assessment roll for the 16 cities of the Montreal agglomeration.
The new property assessment roll was deposited on September 10, 2025 and will be in force from January 1st, 2026 to December 31, 2028. Unless modifications are made to the property, the actual value entered on the roll will be the same for all three years. Your notice of property assessment will be mailed to you with your 2026 tax bill.
Consult the property assessment roll online on the Direction de l’évaluation foncière’s website (French only) or at the Town Hall.
The assessment roll has three functions:
Your property’s value on the assessment roll is its actual value, meaning its exchange value in a free and open market. In other words, this is the price a buyer is most likely to pay for your property in a “willing seller/willing buyer” transaction.
To determine a property’s actual value, the assessor considers the conditions of the real estate market as they were 18 months prior to the date that the property assessment roll came into force. For the 2026-2027-2028 rolls, this date corresponds to July 1, 2024.
Any owner may apply for a review of the value or of any other data entered on the roll for his or her property. To contest, the owner must have solid grounds to believe that the value of the immovable, or any other information related to it, does not reflect the reality.
To request a review, the owner must complete the prescribed form available online by April 30, 2026. Non-refundable fees (rates subject to change without prior notice) and prescription periods apply.
The municipal evaluator must then send a written reply to your request, and, should an agreement not be reached between both parties further proceedings are possible through the Tribunal administratif du Québec (which is also subject to prescribed forms, fees established by the City of Montreal, and deadlines).
It is also possible to request an administrative revision within 60 days of the mailing date of the notice if your property has undergone major adjustments that would affect the evaluation of your property.
