In short · September 28, 2026
For a plex or an income property, economic grounds count: Montréal lists rent losses and high expenses among valid grounds. Above $3M, the review deadline can become 120 days, and fees rise with the value. This is the case where a chartered appraiser (évaluateur agréé, É.A.) is most often useful.
Different evidence
For a house, the key evidence is the comparable sale. For an income property, its economic situation is added: Montréal gives rent losses and high expenses as examples. Gather the leases, the rent history, the income and expense statements and the vacant units on the reference date.
The number of dwellings and non-residential units entered on the roll deserves a careful check: it determines the property’s category. See the checklist.
Different deadlines and fees
For a unit assessed at $3,000,000 or more, the review deadline becomes 120 days, unless the municipality posts the roll on its website within 60 days of filing it. Fees follow the value brackets: in Montréal, $360 from $500,001 to $2M, $605 from $2M to $5M, $1,215 above that.
You need one request per assessment unit, and one application per unit if the file goes to the TAQ.
Why a chartered appraiser is needed more often
The higher the value, the bigger the potential savings, and the more likely the file is to go to the TAQ, where the owner must prove the value. A chartered appraiser’s report is the central piece there, and it must be sent no later than 30 days before the hearing. See when to hire a chartered appraiser.
Official sources
- City of Montréal: requesting a review of the property assessment roll (in French)
- Act respecting municipal taxation (CQLR, c. F-2.1), LégisQuébec (in French)
- Québec.ca: requesting a review of the property assessment (in French)
- TAQ: preparing for a hearing (in French)
- TAQ: appeal fees (2026 rates, in French)
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
Can I challenge a plex assessment because of vacant units?
A property’s economic situation, including rent losses and high expenses, is among the grounds Montréal gives as examples. The evidence must cover the situation on the reference date.
Is the deadline different for a large building?
Yes: for a unit worth $3M or more, the deadline can be 120 days, unless the municipality posts the roll online within 60 days of filing it (LFM, s. 134).