Assessment Roll and Taxation

In Quebec, the property assessment roll is an inventory of all properties within a municipality’s territory, evaluated on the same basis and at the same date.

Municipal property assessment is used to determine a municipality’s revenues, allowing it to cover the cost of services provided to its citizens. Taxes charged to property owners are calculated by multiplying the assessed value of a property by the municipal tax rate.

For more information on the property assessment roll: Property assessment roll, Government of Quebec website