In short · September 28, 2026
When the evaluator changes the roll mid-course, for example after renovations, you receive an amendment notice (avis de modification). You can challenge the new value before May 1 following the coming into force of the roll or within 60 days after the notice is sent, whichever is later.
Why the roll changes mid-course
The roll lasts three years, but it is kept up to date. An addition, a finished basement, a demolition or a new building can lead the evaluator to change the entry by certificate. "The value of your property could be revised upward, depending on the nature and extent of the work," warns the City of Terrebonne (our translation).
The new value is still calculated at the market of the reference date of the roll in force: the work changes the property, not the date. See the reference date.
The window to challenge
After an amendment notice, the Act sets the deadline as whichever comes last: before May 1 following the coming into force of the roll, or before the sixty-first day after the notice is sent. In practice, during the life of the roll, it is the 60 days that count. The same rule applies to a notice of correction made by the evaluator on his own initiative (correction d’office).
If the evaluator did not make a change he should have made, for example after a demolition, you can request a review during the year the event occurred or during the following year.
Before challenging an amendment
- Check what the evaluator used: added area, number of dwellings, quality of the work. A measurement error is proven with a plan.
- Gather the actual cost of the work and, if the property had defects on the reference date, their documentation.
- Make sure the work was done with a permit: a visit can reveal other work.
Official sources
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
How long do I have to challenge an amendment notice?
Until the later of two deadlines: before May 1 following the coming into force of the roll, or 60 days after the amendment notice is sent (LFM, s. 132).
Will my renovations increase my assessment?
They can, depending on their nature and extent. The City of Terrebonne says so. The new value is still calculated at the market of the reference date of the roll in force.
What if the evaluator forgot to lower my value after a demolition?
You can request a review during the year the event occurred or the following year (LFM, s. 131.2).