In short · September 28, 2026
After a review request (demande de révision), the evaluator must answer in writing no later than September 1 (which can be pushed to November 1, or even April 1). If he proposes a change, you have 30 days to reach an agreement. Without an agreement, the appeal to the Tribunal administratif du Québec (TAQ) must be filed within 60 days after his answer, or within 30 days after his deadline if he did not answer.
The evaluator’s answer
For a request about a new roll, the evaluator must answer in writing no later than the following September 1: he either proposes a change or explains why he proposes none. The municipal body can push this deadline to November 1, and up to the following April 1 if the municipality agrees. Montréal and Québec tell their residents about this extension.
In other cases, for example after an amendment notice, he has until September 1 following the coming into force of the roll or four months after the request is filed, whichever is later.
In Montréal, according to La Presse’s column of September 2025, the request is followed by a visit, which lowers the value in about 40% of cases.
The agreement
If the evaluator proposes a change, you have 30 days after his answer is sent to reach a written agreement. The agreement closes the file. If the proposal does not suit you, let this deadline pass and prepare the appeal.
The appeal to the TAQ
Without an agreement, you can go to the Real Estate Division (Section des affaires immobilières) of the Tribunal administratif du Québec. The deadline is 60 days from when the evaluator’s answer is sent. If he did not answer, it is 30 days after the deadline he had. These deadlines add up: 30 days for an agreement, then 30 days for the appeal.
The application must deal "with the same elements as the review request" (our translation), with one application per assessment unit. The 2026 fees range from $93.20 ($500,000 or less) to $1,242.50 (over $5M).
Before the TAQ, the applicant must prove that the value should change. An expert report must be sent no later than 30 days before the hearing, other documents no later than 15 days before. According to La Presse, about 10% of Montréal challenges go to the TAQ, where half of owners win their case.
| Step | Deadline | Source |
|---|---|---|
| Evaluator’s answer (new roll) | No later than September 1 (can be pushed to November 1 or April 1) | LFM, s. 138.3 |
| Agreement with the evaluator | 30 days after his answer is sent | LFM, s. 138.4 |
| TAQ appeal, after an answer | 60 days after the answer is sent | LFM, s. 138.5; quebec.ca |
| TAQ appeal, with no answer | 30 days after the answer deadline | LFM, s. 138.5 |
| Expert report to the TAQ | No later than 30 days before the hearing | TAQ |
Official sources
- Act respecting municipal taxation (CQLR, c. F-2.1), LégisQuébec (in French)
- Québec.ca: requesting a review of the property assessment (in French)
- TAQ: how to file an appeal (in French)
- TAQ: appeal fees (2026 rates, in French)
- TAQ: preparing for a hearing (in French)
- City of Montréal: requesting a review of the property assessment roll (in French)
- Ville de Québec: property assessment review (in French)
- La Presse, September 10, 2025: "Putting an end to the myths about the property roll" (our translation; in French) — press source, not an official statistic
Talk to a chartered appraiser in your area
For a plex, an income property, a file headed to the TAQ or any value you are seriously challenging, a chartered appraiser is the right person. Payotte has verified 30 in Quebec, one per sector, selected on public data, never on their budget.
Find the verified appraiser in my areaGeneral information based on public sources. This is neither legal advice nor a certified appraisal. A review request can also lead to a higher value.
Frequently asked questions
When must the evaluator answer my review request?
For a new roll, no later than the following September 1. The deadline can be pushed to November 1, and up to April 1 if the municipality agrees.
What is the deadline to go to the TAQ?
60 days from when the evaluator’s answer is sent. If he did not answer, 30 days after the deadline he had to answer.
Can I raise new grounds before the TAQ?
The TAQ states that the application must deal with the same elements as the review request. Everything must therefore be in the initial request.