In short · September 28, 2026
Three types of evidence change an assessment: sales of comparable properties close to the reference date, errors or omissions in the roll entry, and documented defects or nuisances. The amount of your taxes and your neighbour’s value on the roll are not valid grounds.
What works
The grounds recognized by official sources:
- Comparable sales. The sale price of similar properties, sold close to the reference date, is the best evidence of value. Lévis asks taxpayers to base their opinion on transactions involving comparable properties.
- Errors and omissions. Quebec.ca invites owners to "report errors, omissions or other elements the evaluator may have missed" (our translation): area, number of dwellings, basement, garage. See the checklist.
- Defects. Damage, construction defects, a foundation that needs redoing: Montréal gives these as examples. Document them with photos, an inspection report or contractor quotes.
- Nuisances. Noise, pollution, flooding, according to Montréal.
- The economic situation of an income property: rent losses, high expenses. See plexes and income properties.
What does not work
The amount of your taxes. "Please note that the amount of taxes payable does not justify a change to the roll," writes quebec.ca (our translation), and the MAMH form repeats the same sentence. Taxes come from the rate set by the municipality, not by the evaluator.
Your neighbour’s value on the roll. Montréal and Québec expressly rule it out. Montréal specifies not to confuse it with the sale price of comparable properties: what counts is what sold, not what is entered elsewhere on the roll.
The increase over the previous roll. A sharp increase is not an error in itself: it often reflects three years of market movement. The question remains the value on the reference date.
Today’s market. A sale made long after the reference date carries little weight. See the reference date.
If the file goes to the TAQ
Before the Tribunal administratif du Québec (TAQ), the burden shifts: "it is up to you to prove to the Tribunal that this decision must be changed or cancelled" (our translation). The TAQ gives as an example "the opinion of a property appraiser on the value of your land."
An expert report must be sent to the municipality and the Tribunal no later than 30 days before the hearing, and other documents no later than 15 days before. This is the stage where a report from a chartered appraiser makes the difference.
Official sources
- Québec.ca: requesting a review of the property assessment (in French)
- Review request form for the property assessment roll (MAMH, PDF, in French)
- City of Montréal: requesting a review of the property assessment roll (in French)
- Ville de Québec: property assessment review (in French)
- City of Lévis: property assessment roll (in French)
- TAQ: preparing for a hearing (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
What evidence should I attach to a review request?
Sales of comparable properties close to the reference date, proof of an inventory error (plan, certificate of location, photos) or documentation of a defect or nuisance (inspection report, quotes).
My neighbour’s assessment is lower: is that a ground?
No. Montréal and Québec expressly rule it out. Only the sale price of comparable properties counts, not the value entered on the roll for another property.
Who has to prove what before the TAQ?
The applicant. The TAQ says so: it is up to you to prove the decision must be changed. An expert report must be sent no later than 30 days before the hearing.