Definition
The municipal register that sets each property's value for three years; it is the basis for property and school taxes and, with the comparative factor, for the welcome tax.
One roll for three years
The property assessment roll (rôle d'évaluation foncière) is filed every three years. In Montréal, the 2026-2027-2028 roll was filed on September 10, 2025, took effect on January 1, 2026 and reflects the market as of July 1, 2024. Québec City's roll covers 2025, 2026 and 2027.
An owner who disputes their building's value files a request for review within the period that follows the filing of the roll: for the Montréal agglomeration roll, that was before May 1, 2026, or within 60 days of the assessment notice being mailed if that came later. Outside that window, check with your municipality.
What it determines
- Municipal taxes: they're calculated on the value entered on the roll.
- School tax: a single rate for all of Québec, $0.07899 per $100 in 2026-2027, applied to the adjusted standardized value, with the first $25,000 exempt.
- Welcome tax: the roll value multiplied by the comparative factor can become the base for the transfer duties.
- Income tax: the roll's land-to-building ratio can be used to separate the land, which isn't depreciable, from the building, which qualifies for capital cost allowance.
Learn more
Glossary terms
Official sources
- City of Montréal: property assessment rolls (in French)
- CGTSIM: understanding school tax (in French)
- City of Westmount: 2026-2027-2028 property assessment roll (in French)
General information, not legal advice
This page summarizes the rules in force in Québec on the update date shown, for information only. It does not replace advice from a lawyer, notary or accountant, nor the official texts: when in doubt, rely on the sources above and on the Tribunal administratif du logement.