About the 2016-2017-2018 property assessment rolls

2016-2017-2018 property assessment rolls
What is the property assessment role?
Actual value, reference date and duration of the roll
Visit to your property
The assessment methods
Laws and regulations in terms of property assessment
Documentation
Contact us

Consult the property assessment roll

2016-2017-2018 property assessment rolls

The value of the property inventory in the Agglomération de Longueuil has now reached the $56.9 billion mark.

The new three-year property assessment rolls for Longueuil, Boucherville, Brossard, Saint Bruno de Montarville and Saint Lambert were submitted on October 30 by the Agglomération de Longueuil's Direction de l'évaluation (Assessment department), pursuant to the Act respecting Municipal Taxation. The new assessment rolls, whose property values reflect market conditions as at July 1, 2014, will take effect on January 1, 2016.

The assessment rolls reveal a 7.2% increase in the value of the Agglomération de Longueuil's property inventory, from $53.1 billion when the current roll was established to $56.9 billion. The property inventory now comprises 139,527 assessment units.

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Main variations by building category

The property value variations reflect the market changes between July 1, 2011, and July 1, 2014. The residential sector posted a 6.8% increase in overall property values (all categories combined), whereas single-family homes rose by 6.6% and condominiums by 3.9%. The table below presents the variations by building category across cities and boroughs.

Residential properties - Variation between July 1, 2011, and July 1, 2014

Cities/boroughs Single-family residences Variation in % Co-owners (condominiums) Variation in %
Ville de Longueuil (boroughs)
   Vieux-Longueuil 5.8% 4.0%
   Saint-Hubert 6.6% 4.3%
   Greenfield Park 9.6% 5.8%
   Le Moyne sector 4.7% 0.2%
Ville de Brossard 6.4% 3.6%
Ville de Boucherville 5.9% 5.4%
Ville de Saint-Bruno-de-Montarville 6.0% 3.7%
Ville de Saint-Lambert 10.4% 2.4%

In the leasehold sector, buildings with two to five units rose by an average of 7.4%, and those with six or more units by 13.3%.

In the non-residential sector, the overall value of commercial and office buildings increased 5.5%, and industrial and transport buildings 6.0%.

Finally, the vacant land category saw a marked increase on the 2016-2017-2018 roll. In fact, the average recorded increase was 52.8% for the Agglomération. This situation can be explained by the law of supply and demand, and by the scarcity of undeveloped land still available on the South Shore of Montréal.

What is the property assessment role?

The property assessment roll is an inventory of all properties within a municipality's territory, evaluated on the same basis and on the same date. It is a basic element of Québec's municipal taxation system.

In effect for three municipal fiscal years, the assessment roll is primarily a major tool for sharing the tax burden. It is also the basis for the school taxation system and is used to allocate expenses among various organizations (metropolitan communities, RCMs, etc.). According to current legislation and case law on the subject, the property assessment roll has three official functions:

  • Indicate the information required for municipal and school taxation purposes;
  • Ensure the transparency of Québec's property tax system by allowing any interested party to access this information;
  • Allow taxpayers to compare their property to other similar buildings.

Actual value, reference date and duration of the roll

The new value entered should reflect the likely sale price of your property as at July 1, 2014. For example, for the three-year roll for the Agglomération de Longueuil, which has been in effect since January 1, 2016, the actual value used for the assessment is based on the assessment unit's condition and market conditions on July 1, 2014.

Barring any significant changes made to your property, your new assessment will take effect on January 1, 2016, and remain in effect for the next three years. This value will be used mainly to calculate municipal property and school taxes.

Visit to your property

The Direction de l'évaluation is legally required to mount and review a property file containing a qualitative and quantitative physical description of each building located on the territory of the Agglomération de Longueuil. The assessment roll, tabled every three years, is established based on these data, among others. The property assessment may be affected whenever changes are made to a building. The property visits ensure that all taxpayers receive fair treatment. To maintain this fair treatment, the assessor or their representative must be allowed access to your property in order to ask you questions needed to complete and update your file. The following circumstances will prompt the Direction de l'évaluation to visit a property:

  1. Work done further to a permit being issued;
  2. Sale of a property;
  3. Application of the systematic visit program
  4. The Act respecting municipal taxation (ARMT, Sect. 36.1 requires the assessor, at least every nine years, to verify the accuracy of the data in their possession)

The assessor may delegate a property visit to their representative, i.e., an inspector from the department or an employee of a private firm, mandated by the Direction. The assessor or their representative must carry a photo ID card, certified by the clerk, and explain the purpose of the visit.

An owner, occupant or representative who refuses access to the property, for no valid reason, is guilty of an offence and is liable to a fine. Sections 15, 16 and 18 of the Act respecting municipal taxation describe these procedures in detail. For more information, you can consult the Visit to your property by the municipal assessor document and the Act respecting municipal taxation (ARMT 2.1).

The assessment methods

In determining the actual value of a property, the assessment is based on the principle according to which, for the purchase of a property within a reasonable timeframe, no one is likely to pay an amount higher than:

  • the sale price or asking price for similar properties;
  • the amount it would cost to rebuild a similar property, accounting for deterioration;
  • the acceptable free-market price required to obtain the net income normally attributable to a property.

The cost method

Consists in establishing the value of the building by adding the value of the land (assessed as vacant) plus the replacement cost of the building, less depreciation.

The income method

Consists in establishing the value of the building by discounting the income it generates or is likely to generate.

The comparison method

Consists in establishing the value of the building based on an observation of transaction conditions for similar buildings, located in the same neighbourhood, with the necessary adjustments.

The assessor therefore uses one or more of these methods to form their reasoned opinion of the value of your property. They base their choice of method on the type of property in question and on real estate market conditions on the reference date.

Laws and regulations in terms of property assessment

Property assessments in the Agglomération de Longueuil are done by a team of certified assessors, technicians and partners. The work involved in preparing and keeping the rolls up to date is done in compliance with the following laws and regulations:

 

Documentation

For more information about the assessment roll and its contents, you can consult the following documents:

Important note

The information contained in the assessment roll is the property of Ville de Longueuil. This information is for personal use only.

To obtain any other information about the assessment roll, you must come in person to the Direction de l'évaluation.

Ville de Longueuil cannot be held liable for the accuracy of information published on the Internet once this information has been extracted, printed, or copied, digitally or by any other means.

In case of a discrepancy, only the information contained in the assessment and collection rolls as tabled by Ville de Longueuil will be considered valid and official.

The property assessment function is under the jurisdiction of the Agglomération de Longueuil, and is overseen by the Direction de l'évaluation, which is the Agglomération's municipal assessment agency (MAA).

Info-assessment line: 450-463-7177

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