Agglomération de Longueuil
What is the assessment roll?
The property assessment roll is an inventory of all properties (buildings and land) within a municipality's territory. This inventory lists properties according to categories, and includes their characteristics and ownership. Finally, it provides an estimate of the value of buildings based on calculations and analyses that are kept in assessment records.
The assessment roll is primarily a management tool since its main purpose is to determine actual property values for municipal and school taxation purposes. It is also a planning tool, as it contains relevant information on the Agglomération de Longueuil's real property inventory.
2016-2017-2018 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.
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)|
|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.
Interpretation of information on the roll
Actual value and reference date
The new value entered should reflect the likely sale price of your property as at 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. In reading the assessment notice, you may notice a difference between your previous property value and that appearing on this notice. This can be explained by the change in real estate market conditions between July 1 2011 and July 1 2014, as written in the as it is written in the cover letter accompanying the notice.
Assessment and tax bill
It is currently too early to expect to see a change in your tax bill proportional to the difference in your property assessment. A change in the value of your property on the assessment roll does not mean an increase or decrease in your tax bill. Your city's operating budget will be adopted before the end of the year; the impact on your tax bill will be determined by the taxation rate set by the municipal authorities.
Value of the land, building, and overall property value
You'll note a distinction on this assessment notice between the value of the land and that of the building itself. It is possible that the value of your land compared to that of your building differs from previous assessment rolls. This variation results from the application of new assessment principles determined by the Government of Québec.
This theoretical distinction is made for legal reasons and has no impact on how your municipal taxes are calculated. The more important information is the overall property value appearing on the notice, which is in fact used to calculate your property taxes.
Requesting an assessment review
Residents who disagree with a property value or any other information appearing in the new 2016-2017-2018 property assessment rolls can request an assessment review by the Agglomération de Longueuil's Direction de l'évaluation. However, all requests must be submitted by April 30, 2016.
To exercise this right, taxpayers must fill out the application form, available online and at the Direction de l'évaluation's offices. A fee applies for all applications and varies according to the value entered in the roll. Residents who are not satisfied with the assessor's response to their initial application can refer the matter to the Tribunal administratif du Québec.
The information shown on the perception role is the property of Ville de Longueuil. This information is offered for personal use only.
To obtain any other information regarding the perception role, you must come in person to the Direction de l'évaluation.
Ville de Longueuil may not be held responsible for the accuracy of data published on the Internet once this information has been extracted by printing, digitally copying, or by any other means.
In case of discrepancy, only that information contained in the evaluation and in the collection roles as filed with Ville de Longueuil will be considered valid and official.
Property assessment roll summaries
The summaries of the property assessment rolls contain the main information from the roll prepared by Ville de Longueuil's Direction de l'évaluation for the Agglomération de Longueuil, given that the property assessment function is under the jurisdiction of the Agglomération.
The responsibilities of municipalities
Municipalities have the following responsibilities in establishing their assessment rolls:
- preparing the property assessment roll in accordance with applicable legislation and regulations;
- maintaining assessment rolls as provided by law;
- substantiating the assessment roll to taxpayers when a review is requested, or before a judge in certain cases;
- selecting, developing and using the most appropriate means to carry out their mandate.
The property assessment function is under the jurisdiction of the Agglomération de Longueuil, and it is overseen by the Direction de l'évaluation.
The provincial government's responsibilities
The Québec government entrusted the ministère des Affaires municipales et des Régions with ensuring that the property assessment system produces fair values in an efficient, transparent and uniform manner. The ministère fulfils this mandate through three main functions:
- review and development of support mechanisms (laws, regulations, procedures and guidelines);
- monitoring of the results produced by the various municipal assessment departments;
- dissemination of relevant information to all stakeholders.
The ministère also collects data from all municipal assessment rolls on a yearly basis to support municipal taxation research and analyses.
Property assessment laws and regulations
The Act respecting municipal taxation
The Act respecting municipal taxation (R.S.Q., c. F-2.1) establishes guidelines for preparing assessment rolls.
At the outset, it dictates the professional qualifications that the assessor who signs the roll must possess, defines the value that will be assigned to each assessment unit, and determines which buildings should be included in the roll.
It also defines the assessor's rights and obligations in the performance of his duties, as well as the municipal taxpayer's rights and obligations. It prescribes the procedure for taxpayers who wish to request an assessment review and, if a disagreement regarding an assessment cannot be resolved between the taxpayer and the assessor, the procedure to apply to the courts for resolution.
Other effects of the act's regulatory provisions:
- the roll is a three-year roll, which means that the values recorded in the assessment roll are used as the tax base for a three-year period;
- the assessor has the right to visit and examine a property; refusing the assessor access can result in a fine;
- the assessment unit is the method used to list buildings on the assessment roll;
- the accuracy of data collected for all building listed on the roll is verified at least every nine years;
- when determining a property's value, the assessor takes into account market conditions and the condition of the property on July 1st of the second fiscal year (18 months) preceding the date on which the roll comes into effect (January 1);
- to ensure that the roll is up-to-date, the Act specifies the situations and events that allow amending information on listed properties after the roll has been tabled.
How is a building's value established?
The value is based on the actual market value of a building or group of buildings in an open and competitive market, on the reference date by the Ministère des Affaires municipales et des Régions.
This value must represent the most likely price that would have been paid in a private sale, in the following conditions:
- the seller and buyer are not forced to sell or buy;
- they are reasonably informed of:
- the assessment unit's condition;
- the property's most likely use;
- the real estate market's conditions.
Three methods are available to the assessor: comparison, cost, and income.
The comparison method
In this method, the most likely selling price of a building is estimated according to the selling price of similar buildings that were recently sold.
The cost method
In the cost method, the assessment is specifically based on the construction value (buildings and property improvements), plus the land's value as determined by other methods.
The income method
The income method is used for income-producing buildings. The value is based on the building's capacity to generate income in the present and future.
Property assessments are determined on a specific reference date, i.e. July 1 of the second fiscal year preceding the first fiscal year for which the assessment roll was established. 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.
What happens if modifications are made to the property?
When the scope of modifications is likely to change the value of a property, the Assessment Department visits the property to update its information. The contributing value of the improvements is then added to the roll by notice of amendment, with an effective date retroactive to the date on which the modifications were completed.
Some renovations or improvements will not necessarily increase the value of your property by an amount equal to their cost. Example: a $10,000 basement renovation will not automatically increase your property's value by $10,000.
If you wish to inform us that there is no longer an above-ground pool on the property, you must come in person to the Direction de l'évaluation, or download, fill our and return the form. If you remove an in-ground pool or install a pool, you must contact the Service des permis of the Direction de l'aménagement et de l'urbanisme.
Regular maintenance work, a new coat of paint or new carpeting do not increase the value of your property.
The taxpayer's recourse
The municipal property assessment system used in Québec recognizes the right of any person who wishes to contest the accuracy, presence or absence of a listing on the roll for a property in which the person has an interest, to apply for an administrative review.
This application for review is the first step available to any taxpayer seeking a modification to the assessment roll. In this first step, the assessor responsible for the roll examines the application before any court has to intervene. This non-legal approach allows the taxpayer and the assessor to present their viewpoints in a strictly administrative context in order to reach an agreement.
A non-reimbursable fee must accompany an application for review. You should therefore have serious reasons to believe that the value of your property or any other information pertaining to your property does not reflect the reality. To verify the value of your property, we strongly recommend that you check the selling price of comparable properties sold in your area in 2011 (market reference date for the 2013-2014-2015) roll.
Procedure for an application for review
Other than the time limit for filing an application for review, the Act also specifies the following:
- the application for review must be presented on a form provided for this purpose. The form is available at Longueuil's Assessment Department or agglomeration offices, or Ville de Longueuil's website;
- the application for review is made by filing a duly completed application form;
- a fee, payable at the time the application for review is made, is charged for all applications, depending on the current by-law;
- Longueuil's Assessment Department determines whether an application is compliant;
- the assessor responsible for the assessment roll must render his decision to the applicant in writing;
- if both parties agree to the revised assessment, the assessor modifies the assessment roll as agreed by both parties.
Finally, if both parties cannot agree on an assessment, the applicant may refer the matter to the Administrative Tribunal of Québec. The procedure to appeal a decision is described in the Act and on the Administrative Tribunal of Québec's website.
The assessment roll for the Agglomération de Longueuil
The current assessment roll for the Agglomération de Longueuil covers 2013, 2014 and 2015. It contains the property values for Ville de Longueuil (boroughs of Greenfield Park, Saint-Hubert, and Vieux-Longueuil) and the municipalities of Boucherville, Brossard, Saint-Bruno-de-Montarville and Saint-Lambert.
Ville de Longueuil publishes the assessment roll on its website where you will find information on the assessment unit for the current year. The assessment roll can be consulted at the Direction de l'évaluation.