Assessment roll

  • Did you know that preparing a property assessment roll is an obligation by law?

    Under the Act Respecting Municipal Taxation, the value of an immovable property or a parcel of land must be established by a chartered appraiser. The Town has retained the services of LBP Évaluateurs agréés, an independent third-party consultant for this purpose. The Town itself has no involvement whatsoever in setting property values.

  • Did you know that a new property assessment roll is drawn up every three years?

    The new roll for 2024, 2025 and 2026 will be in effect as of January 1, 2024. The roll was tabled on October 25, 2023. It can be viewed on the Town’s website or in person at Town Hall.

  • Did you know that the market reference date used by the appraiser for the new roll is July 1, 2022?

    That is the date set under the law. The appraiser must base all calculations on real estate market conditions as they existed 18 months prior to the effective date of the roll in order to ensure the corresponding assessments are fair and consistent.

2024-2025-2026 PROPERTY ASSESSMENt roll

The property assessment roll for 2024, 2025 and 2026 was tabled on October 25, 2023, and takes effect January 1, 2024. It consists of 5,588 assessed units. The corresponding public notice is available online. The roll values reflect market conditions on July 1, 2022.

The new roll shows a significant gap in terms of growth in value between the residential (+59.5%) and commercial (-3.6%) sectors, prompting a tax shift between taxpayer categories. In order to reduce the annual impact of this shift, the Town will be phasing in the reassessed values over three years and has adopted a tax strategy for the duration of the roll.

The average value of residential properties has increased by 59.5%, from $472,600 to $753,000.

Please note that the increase in your home’s value will not translate to an equivalent increase in your tax bill. The Town is adjusting tax rates in order to reduce the impact of higher property values on your taxes. For more details about property taxes in 2024, please see our presentation on the budget here.


To learn more about the property assessment roll, watch this video
https://vimeo.com/908797531


Example of how reassessed values will be phased in

Property value in the 2021-2023 assessment roll: $500,000
Property value in the 2024-2026 assessment roll: $830,000

Increase in value between the two rolls: $830,000 – $500,000 = $330,000
Phased-in increase per year: $330,000/3 = $110,000

Taxable property value for each of the years of the current assessment roll:

2024: $610,000
2025: $720,000
2026: $830,000


PROPERTY ASSESSMENT


The assessment roll is a list of all the properties within the community. It establishes the value of each property based on its actual value and real estate market conditions as of July 1 of the year preceding the tabling of the roll. The assessed value is then used to calculate property taxes.

The assessment roll is sometimes referred to as the “triennial roll” or “threeyear roll,” since the published values remain the same for the three years the roll is in effect, unless a property undergoes major changes in the meantime.

LBP Évaluateurs agréés is the consulting firm responsible for calculating property assessments in Rosemère.

To learn more about property assessment rolls in Quebec, please see the Ministère des Affaires Municipales et de l’Habitation website.


ACCESS TO THE PROPERTY ASSESSMENT ROLL

PUBLIC (free)

The 2024-2025-2026 assessment roll is available by choosing the "Assessment roll" box. The 2024 tax roll will be produced on February 2, 2024.

This section provides free access to information on property designation, size, cadastre and the amount of annual property taxes. It does not show the balance of any taxes owing on the property.

PROFESSIONAL (paid, registration required)

This section provides real estate agents, notaries, mortgage lenders, appraisers and other credentialed professionals with access to additional information, based on their respective status.


REQUESTING A REVIEW OF YOUR PROPERTY ASSESSMENT

Deadline

Owners and other parties with a vested interest in a property who disagree with the accuracy of the assessment or wish to challenge the presence or absence of an entry on the 2024–2026 roll have until April 30 2024, to request a review.

No applications for review will be accepted after this date unless renovations have been made to the property, in which case the added value will be assessed, not the total value as it appears in the roll.

Fees

The cost for filing for a review is indicated on your notice of assessment. Rates are established in accordance with the provisions set forth in Bylaw 673-02 and its amendments.

The relevant fees are payable to the Town of Rosemère when the application for review is submitted.

Requesting a review

The application for review must be completed and signed before filing.

The application must be accompanied by the required fees and submitted to the Town in one of two ways:

  • In person at 100 Charbonneau Street, Rosemère, Quebec J7A 3W1 (cash, cheque or debit)
  • By registered mail (cheque):

Office of the Treasurer
100 Charbonneau Street
Rosemère Québec
J7A 3W1


APPRAISAL PROCESS

The property assessment is carried out by a chartered appraiser and the appraiser’s team.

The appraisal process is governed by:

  • The Act Respecting Municipal Taxation and the corresponding regulations
  • The standards of practice of the Ordre des évaluateurs agréés du Québec
  • The Manuel d’évaluation foncière du Québec.

The appraiser is responsible for:

  • Producing an inventory of real estate properties located in Rosemère and determining their true value
  • Conducting on-site visits to record the physical characteristics of each property (e.g., lot size and building measurements, architecture, materials and site features)
  • Obtaining additional information about industrial, commercial and multiresidential properties that generate rental income, including total revenues and expenses.

Section 36. 1 of the Act Respecting Municipal Taxation stipulates that the appraiser must check the accuracy of the information on file for each unit of assessment at least every nine years. This is done through a questionnaire sent to all property owners and visits to each of the properties located in the Town.

To be able to establish your property’s fair value, the appraiser and/or appraiser’s team require unrestricted access, during which time they will examine various factors and ask you questions to ensure the information they have on file is complete. LBP Évaluateurs agréés is the firm that has been retained by the Town for this task.

An English copy of the form may be requested by those deemed eligible under the Chartre de la langue française. Any such requests must be directed to the Direction des communications of the Ministère des Affaires municipales et de l’Habitation at serviceslinguistiques@mamh.gouv.qc.ca.







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