Definition
The yearly multiplier that brings a municipal assessment up to market level: assessment × comparative factor = standardized value, used notably for the welcome tax.
What it's for
An assessment roll stays in force for three years while prices move. The comparative factor (facteur comparatif), tied to the median ratio that measures roll values against actual sale prices, brings values from different rolls to a comparable base. Assessment × comparative factor = standardized value (valeur uniformisée).
That value is used, among other things, to calculate transfer duties (the welcome tax), for school tax bills and to share some costs between municipalities.
Why it matters when you buy
The welcome tax base is the greater of the price and the standardized value. In the second or third year of a roll, the factor is often above 1, so the base can exceed the price you paid. Example: a plex assessed at $600,000 with a factor of 1.08 has a standardized value of $648,000; bought for $620,000, it pays duties on $648,000.
Some 2026 factors: 1.00 in Montréal, 1.08 in Québec City, 1.03 in Laval and 1.08 in Sherbrooke. The welcome tax calculator suggests your city's factor.
Learn more
Glossary terms
Official sources
- Government of Québec: about the median ratio (in French)
- City of Montréal: how transfer duties are calculated (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.