{"id":9859,"date":"2023-06-18T10:45:57","date_gmt":"2023-06-18T14:45:57","guid":{"rendered":"https:\/\/mrcpontiac.qc.ca\/?page_id=9859"},"modified":"2025-01-07T09:58:28","modified_gmt":"2025-01-07T14:58:28","slug":"property-assessment","status":"publish","type":"page","link":"https:\/\/mrcpontiac.qc.ca\/en\/residents\/property-assessment\/","title":{"rendered":"Property Assessment"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9859\" class=\"elementor elementor-9859\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51eaa544 e-con-full e-flex e-con e-parent\" data-id=\"51eaa544\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5373ef10 e-flex e-con-boxed e-con e-child\" data-id=\"5373ef10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61b9c85b dekoline elementor-widget elementor-widget-heading\" data-id=\"61b9c85b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Property Assessment<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3badc9a3 e-flex e-con-boxed e-con e-parent\" data-id=\"3badc9a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-22e5c571 e-con-full e-flex e-con e-child\" data-id=\"22e5c571\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-594d1624 e-con-full e-flex e-con e-child\" data-id=\"594d1624\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7152942 e-con-full e-flex e-con e-child\" data-id=\"7152942\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b2f5e7d dekoline elementor-widget elementor-widget-heading\" data-id=\"3b2f5e7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl\">The Property Assessment Process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7217dfda e-con-full e-flex e-con e-child\" data-id=\"7217dfda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7aed85d e-con-full e-flex e-con e-child\" data-id=\"7aed85d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a5afc68 elementor-widget elementor-widget-text-editor\" data-id=\"3a5afc68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The MRC Pontiac&#8217;s property assessment department is responsible for preparing and updating the assessment rolls for the 18 local municipalities and the TNO. Approximately 20,000 files make up the MRC Pontiac&#8217;s assessment rolls, and each unit <b><a href=\"#map\">is represented on a map.<\/a><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1456ac54 elementor-widget elementor-widget-text-editor\" data-id=\"1456ac54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In effect for three municipal fiscal years, the property assessment roll is a summary of the inventory of properties located on a municipality&#8217;s territory, assessed on the same basis and at the same date. It is a basic element of the municipal and school tax system in Quebec.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e5781de e-con-full e-flex e-con e-child\" data-id=\"7e5781de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b0bae3a elementor-widget elementor-widget-text-editor\" data-id=\"6b0bae3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You can learn more about the municipal assessment process in this video produced by the Association des \u00e9valuateurs municipaux du Qu\u00e9bec.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0188f6d elementor-widget elementor-widget-video\" data-id=\"0188f6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=8vc2ixvgJrw&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ac8d3cc elementor-widget__width-initial elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"4ac8d3cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-980d20f e-flex e-con-boxed e-con e-parent\" data-id=\"980d20f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5fa53b5 e-con-full e-flex e-con e-child\" data-id=\"5fa53b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e0c4c44 e-con-full e-flex e-con e-child\" data-id=\"e0c4c44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1cbd194 e-con-full e-flex e-con e-child\" data-id=\"1cbd194\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5df6c94 dekoline elementor-widget elementor-widget-heading\" data-id=\"5df6c94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl\">Responsibilities With Regards to the Roll<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9efdd7b e-con-full e-flex e-con e-child\" data-id=\"9efdd7b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-65eb9f4 e-con-full e-flex e-con e-child\" data-id=\"65eb9f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6919a elementor-widget elementor-widget-text-editor\" data-id=\"2b6919a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The various responsibilities for preparing and maintaining the roll are shared between 3 parties.<\/p><p>First, the <strong>municipal body responsible for assessment (MRC Pontiac)<\/strong> must :<\/p><ul><li>prepare a roll for each municipality on its territory every 3 years;<\/li><li>appoint the assessor.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8613ad2 e-con-full e-flex e-con e-child\" data-id=\"8613ad2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c67fd1d elementor-widget elementor-widget-text-editor\" data-id=\"c67fd1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>assessor (<a href=\"https:\/\/fqm.ca\/services\/evaluation-fonciere\/\">FQM &#8211; Qu\u00e9bec Federation of Municipalities<\/a>)<\/strong>, for its part, must :<\/p><ul><li>prepare and draw up the roll using the information prescribed for this purpose;<\/li><li>sign the roll in accordance with regulatory formalities;<\/li><li>file the roll by sending it, within the prescribed time, to the clerk of the local municipality concerned.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cacfb2b e-con-full e-flex e-con e-child\" data-id=\"cacfb2b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca1b0d7 elementor-widget elementor-widget-text-editor\" data-id=\"ca1b0d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>clerk of the local municipality<\/strong> is then responsible for :<\/p><ul><li>certifying that the assessor has filed the roll;<\/li><li>giving public notice of the filing;<\/li><li>making the roll available to anyone wishing to consult it.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bca640 elementor-widget__width-initial elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"9bca640\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-026cd79 e-flex e-con-boxed e-con e-parent\" data-id=\"026cd79\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3b66726 e-con-full e-flex e-con e-child\" data-id=\"3b66726\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1236bc5 e-con-full e-flex e-con e-child\" data-id=\"1236bc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bc27d72 e-con-full e-flex e-con e-child\" data-id=\"bc27d72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df9e58e dekoline elementor-widget elementor-widget-heading\" data-id=\"df9e58e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl\">Median proportion, comparative\nfactor and standardized value<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2604948 e-con-full e-flex e-con e-child\" data-id=\"2604948\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7818870 e-con-full e-flex e-con e-child\" data-id=\"7818870\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edd0576 elementor-widget elementor-widget-text-editor\" data-id=\"edd0576\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>median proportion<\/strong> and <strong>comparative factor<\/strong> are established based on sales on the\u00a0<span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">municipality&#8217;s territory during the previous year, compared with the value deposited during the\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">first year of the triennial roll. These data are prepared by the appraiser and approved by the\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">MAMH (Minist\u00e8re des Affaires municipales et de l&#8217;Habitation). This data changes each year\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">according to sales and is used to establish the &#8220;<strong>standardized value<\/strong>&#8220;.\u00a0<\/span><span style=\"text-align: var(--text-align);\">This shows where the municipality&#8217;s assessment roll stands in relation to sales on its territory.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">The appraiser&#8217;s goal is to aim for a factor of 1.00 as closely as possible, i.e., to ensure that the\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">sale price is as close as possible to the property assessment value (assessment roll).\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">If sales prices are higher than the assessment roll value, the comparative factor is greater than\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">1.00.\u00a0<\/span><\/p><p><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">\u00a0<\/span><\/p><p><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">For example: If the comparative factor is set at 1.10 and your property is valued at $100,000, the\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">standardized value is obtained by multiplying the roll value by the comparative factor: i.e.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">$100,000 x 1.10 = $110,000.\u00a0<\/span><span style=\"text-align: var(--text-align);\">If sales prices are lower than the municipal assessment, the factor is less than 1.00.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">So, if the municipality&#8217;s properties (homes, land, woodlots) sell for much more than their roll\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">value, the comparative factor will be higher.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">If, the following year, there isn&#8217;t as much difference between the municipal assessment and the\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">sales value, the comparative factor will decrease.\u00a0<\/span><\/p><p><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">\u00a0<\/span><\/p><p><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">The <strong>median proportion<\/strong>, on the other hand, indicates in percentage terms what the municipal\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">property assessment is in proportion to the so-called market value. It should tend towards\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">100%, but if, for example, the previous year&#8217;s sales amounts were on average 10% higher than\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">the municipal assessment of these properties, the median proportion would be 91% (municipal\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">value corresponds to 91% of market value).\u00a0<\/span><\/p><p><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">\u00a0<\/span><\/p><p><span style=\"text-align: var(--text-align);\">The <strong>standardized value<\/strong> (market value of the property) is the actual market price at the\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">beginning of the year if you were to sell your property (This is true in general, because let&#8217;s not <\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">forget that the comparative factor is unique for the entire municipality.). <\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">Since the market changes every year, the standardized value is adjusted accordingly.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">The annual taxation of your property is not based on the standardized value, but rather on the\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">value entered on the assessment roll. This is called &#8220;taxable municipal assessment&#8221;.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">School boards, on the other hand, use the standardized value as the basis for their taxation\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">calculations.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">In the case of a property sale, the transfer tax is based on the standardized value or the sale\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">price, whichever is higher.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">The standardized value is also used by certain banks, credit unions and financing companies\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">when applying for financing.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">The government uses it to calculate a municipality&#8217;s property wealth when it comes to subsidies\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">or billing for services.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66163ff e-flex e-con-boxed e-con e-parent\" data-id=\"66163ff\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c2e4aef e-con-full e-flex e-con e-child\" data-id=\"c2e4aef\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-8378364 e-con-full e-flex e-con e-child\" data-id=\"8378364\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-27de26c e-con-full e-flex e-con e-child\" data-id=\"27de26c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-445e9bc dekoline elementor-widget elementor-widget-heading\" data-id=\"445e9bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl\">Determination of the building value<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f69f6f2 e-con-full e-flex e-con e-child\" data-id=\"f69f6f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3b85d71 e-con-full e-flex e-con e-child\" data-id=\"3b85d71\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f9b13c elementor-widget elementor-widget-text-editor\" data-id=\"2f9b13c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When it comes to municipal taxation, a distinction is made between the value of the land and that of the building. However, it is the global value of the property that is considered for municipal taxation purposes.<\/p><p>\u00a0<\/p><p><strong>How is the building value determined?<\/strong><\/p><p>The municipal evaluator performs two assessments for all constructed properties. First, he determines a property\u2019s value by analyzing comparable transactions in the sector. By law, the assessor must then determine the value of the land as if it were vacant. It is during this assessment that he examines sales of vacant land.<\/p><p>The value of the building is the result of a mathematical operation: the value of the property (first assessment) minus the value of the land (second assessment).<\/p><p><em><u>An example is worth a thousand words <\/u><\/em><\/p><p>Property value based on constructed sales: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $337,000<\/p><p>Land value based on vacant lot sales: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $158,000<\/p><p>Building value: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$337,000 &#8211; $158,000 = \u00a0 $179,000<\/p><p>\u00a0<\/p><p><strong>Consequence of this assessment<\/strong><\/p><p>The consequence of this mathematical assessment may, in some cases, be a lower building value than on the previous roll. In conclusion, the value of the building is given for information purposes only and to meet a legal obligation. It is the total value of your property that serves as the basis for municipal taxation purposes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5df923d e-flex e-con-boxed e-con e-parent\" data-id=\"5df923d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5b17f43 e-con-full e-flex e-con e-child\" data-id=\"5b17f43\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1eceb03 e-con-full e-flex e-con e-child\" data-id=\"1eceb03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-13105aa e-con-full e-flex e-con e-child\" data-id=\"13105aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a96e24 dekoline elementor-widget elementor-widget-heading\" data-id=\"2a96e24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl\">Act Respecting Municipal Taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ff000a e-con-full e-flex e-con e-child\" data-id=\"6ff000a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6982b85 e-con-full e-flex e-con e-child\" data-id=\"6982b85\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e16545c elementor-widget elementor-widget-text-editor\" data-id=\"e16545c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/www.legisquebec.gouv.qc.ca\/en\/document\/cs\/F-2.1?\">Act respecting municipal taxation<\/a> (R.S.Q., c. F-2.1) sets out the rules for preparing municipal assessment and taxation rolls. From the outset, it dictates the professional qualifications required of the assessor signing the roll, and defines the value to be attributed to each assessment unit, as well as the immovables that must or must not be entered on the roll. It also defines the rights and obligations of the assessor in the performance of his duties, and the rights of the municipal taxpayer. It also prescribes the mechanisms enabling the latter to obtain a review of the assessment filed and, in the event of persistent dispute, to have recourse to the courts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-647416ab e-con-full e-flex e-con e-parent\" data-id=\"647416ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7b47bdf9 e-flex e-con-boxed e-con e-child\" data-id=\"7b47bdf9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-153328cb e-flex e-con-boxed e-con e-child\" data-id=\"153328cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69c1deef dekoline elementor-widget elementor-widget-heading\" data-id=\"69c1deef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl\">Have Questions?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c06861f elementor-widget elementor-widget-text-editor\" data-id=\"7c06861f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you cannot find the answer to your question on this page, or if you would like to meet with an evaluation technician, please call\u00a0<strong>819-648-5689 ext. 231 <\/strong>or send an email to <a href=\"mailto:evaluation@mrcpontiac.qc.ca\">evaluation@mrcpontiac.qc.ca.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74ee5c25 elementor-widget elementor-widget-button\" data-id=\"74ee5c25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/en\/contact-the-mrc\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">CONTACT THE MRC PONTIAC<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c563b45 e-flex e-con-boxed e-con e-parent\" data-id=\"c563b45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d25cfeb elementor-widget elementor-widget-accordion\" data-id=\"d25cfeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2201\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2201\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is an assessment role?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2201\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2201\"><p>The assessment roll is an inventory of all residential, industrial, commercial, institutional and agricultural properties on the territory. It indicates the value of each property on the basis of its real value, i.e., its exchange value on a free and open competitive market. In other words, it is the most likely price a buyer could pay for a property in a private sale. This value, which is entered on the assessment roll, serves as the basis for the application of municipal and school taxes.<\/p><p>The assessment roll is reviewed every three years to eliminate, as much as possible, any discrepancies between the market value of a property and the value entered on the roll.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2202\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2202\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How is the value of my property determined?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2202\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2202\"><p>The appraiser bases the value on what the market value of the property was 18 months prior to the effective date of the roll, e.g. the value on July 1, 2022 for the roll effective January 1, 2024. This value represents the most probable price a buyer could pay for the property in a normal private sale.<\/p><p>In the field of valuation, the following three methods are recognized to establish the real value of a property:<\/p><ul><li>The cost method -The appraiser adds the value of the land to the cost of new construction less depreciation, such as wear and tear caused by the age of the building.<\/li><li>Comparison method-Appraiser estimates the value of the property by comparing it to the selling prices of properties with similar characteristics.<\/li><li>The income method-For industrial, commercial or multiple-unit residential properties, the appraiser must take into account the potential gross income of the property, less losses for bad debts and vacancy of the property, less operating expenses (taxes, insurance, maintenance, etc.).<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2203\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2203\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the difference between the assessment roll and the tax account?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2203\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2203\"><p>The property assessment roll is an inventory of the buildings in the territory that indicates the value of each property based on its actual value and real estate market conditions on a given date.<\/p><p>Taxation establishes the revenue to be collected on each property by multiplying the municipal assessment of a property by the municipal tax rate.<\/p><p><strong>As an example:<\/strong><\/p><ul><li>Municipal property value ABC as established by the assessment roll = $25 million<\/li><li>Annual expenditure by the municipality = $2 million<\/li><li>Annual revenues of the municipality including rate revenues (flat rate services, e.g. water, sewer, waste\u2026) = $1,750,000<\/li><li>Amount collectible (general tax) = $250,000<\/li><li>Tax in $\/100 of evaluation = $1.00<br \/>[ 250,000 \/ 25,000,000 x 100]<\/li><li>Therefore, for a property valued at $200,000 in Municipality ABC, the general tax will be $2,000, or 1% of the value of the property as established on the assessment roll.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2204\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2204\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How do I apply for a review of my property value?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2204\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2204\"><p>A taxpayer may request a review of his or her entry on the assessment roll in the first year of the three-year roll, or if changes to the property warrant a new assessment, in which case, only those items that have changed may be subject to a request for review.<\/p><p>If you disagree with the assessment of your property, we recommend that you consult with our appraisers before initiating a formal review process to avoid unnecessary and costly steps.<\/p><p>To initiate a formal review procedure:<\/p><ol><li>Beware of delays \u2013 The request for review must be made before May 1st of the first year of the three-year roll or, in the case of a notice of amendment, within 60 days of the notice being sent.<\/li><li>Complete the Request for Review form and submit it in person to the Assessment Department of the MRC in Campbell\u2019s Bay, or send it by registered mail to: 602 Route 301, Campbell\u2019s Bay, Quebec J0X 1K0, with your payment.<ul><li><a href=\"http:\/\/mrcpontiac.qc.ca\/wp-content\/uploads\/FOR_revision_evaluation_fonciere_ang.pdf\">Assessment_Revision_Form_Fonci\u00e8re_Form<\/a><\/li><\/ul><\/li><li>Pay the required fee according to <a href=\"http:\/\/mrcpontiac.qc.ca\/wp-content\/uploads\/2024\/04\/REGLEMENT-287-2023-__edit_2023-12-20-EN.pdf\">MRC bylaw 287-2023<\/a>. The fee schedule can be seen below, and the payment can be made by cash, interac debit or by cheque.<\/li><\/ol><p><strong>Role Value:<\/strong> Less than or equal to $500,000; <strong>Rate:<\/strong> $91.35.<\/p><p><strong>Role Value:<\/strong> More than $500 000 and less than or equal to $2 million; <strong>Rate:<\/strong> $365.10.<\/p><p><strong>Role Value:<\/strong> More than $2 million and less than or equal to $5 million; <strong>Rate:<\/strong> $608.60.<\/p><p><strong>Role Value:<\/strong> Over $5 million; <strong>Rate:<\/strong> $1,217.50.<\/p><p><strong>For more information, please visit the <a href=\"https:\/\/www.quebec.ca\/habitation-territoire\/information-fonciere\/evaluation-fonciere\/demander-revision\">Quebec Government website<\/a>. <\/strong>(French only)<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2205\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2205\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">The Assessor\u2019s Role in the Request for Review<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2205\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2205\"><ul><li>First, the appraiser must check the application for the merits of the dispute. (Note that, by law, the amount of fees payable is not a valid reason for review).<\/li><li>The appraiser must then render a decision to the applicant before September 1 of the first year of the assessment roll, or 4 months after the filling of the application if it is an administrative review following the issuance of a notice of amendment or an automatic correction by the MRC appraiser.<\/li><li>In case of disagreement with the assessor\u2019s decision, the Municipal Taxation Act allows the applicant a last recourse before the <a href=\"https:\/\/www.taq.gouv.qc.ca\/en\/\">Administrative Tribunal of Qu\u00e9bec<\/a>.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04acba2 e-con-full e-flex e-con e-parent\" data-id=\"04acba2\" data-element_type=\"container\" data-e-type=\"container\" id=\"map\">\n\t\t<div class=\"elementor-element elementor-element-5148e03 e-flex e-con-boxed e-con e-child\" data-id=\"5148e03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c22219b dekoline elementor-widget elementor-widget-heading\" data-id=\"c22219b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl\">Find Your Valuation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f9a7d6 elementor-widget elementor-widget-text-editor\" data-id=\"8f9a7d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Click your municipality below to view your property&#8217;s value.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41a883c e-con-full e-flex e-con e-child\" data-id=\"41a883c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d9f1959 e-con-full e-flex e-con e-child\" data-id=\"d9f1959\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a10bf86 elementor-widget elementor-widget-text-editor\" data-id=\"a10bf86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84050&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Alleyn-et-Cawood<\/a><\/span><br \/><a href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84005&amp;lang=en\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff7357;\">Bristol<\/span><\/a><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84025&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Bryson<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84030&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Campbell&#8217;s Bay<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84090&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Chichester<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"https:\/\/www.goazimut.com\/GOnet6\/index.html?m=84015&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Clarendon<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84060&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Fort-Coulonge<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84035&amp;lang=en\" target=\"_blank\" rel=\"noopener\">\u00cele-du-Grand-Calumet<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84082&amp;lang=en\" target=\"_blank\" rel=\"noopener\">L\u2019Isle-aux-Allumettes<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-335fda1 e-con-full e-flex e-con e-child\" data-id=\"335fda1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fac0ac elementor-widget elementor-widget-text-editor\" data-id=\"5fac0ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84040&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Litchfield<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84065&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Mansfield-et-Pontefract<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84055&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Otter Lake<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84020&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Portage-du-Fort<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84100&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Rapides-des-Joachims<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"https:\/\/www.goazimut.com\/GOnet6\/index.html?m=84010&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Shawville<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84095&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Sheenboro<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84045&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Thorne<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"https:\/\/www.goazimut.com\/GOnet6\/index.html?m=84070&amp;lang=en\" target=\"_blank\" rel=\"noopener\">Waltham<\/a><\/span><br \/><span style=\"color: #ff7357;\"><a style=\"color: #ff7357;\" href=\"http:\/\/www.goazimut.com\/GOnet6\/index.html?m=84902&amp;lang=en\" target=\"_blank\" rel=\"noopener\">TNO Lac-Nilgaut<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f84e7c e-flex e-con-boxed e-con e-child\" data-id=\"4f84e7c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Property Assessment The Property Assessment Process The MRC Pontiac&#8217;s property assessment department is responsible for preparing and updating the assessment rolls for the 18 local municipalities and the TNO. Approximately 20,000 files make up the MRC Pontiac&#8217;s assessment rolls, and each unit is represented on a map. In effect for three municipal fiscal years, the &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4899,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-9859","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Property Assessment - MRC Pontiac<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mrcpontiac.qc.ca\/en\/residents\/property-assessment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Property Assessment - MRC Pontiac\" \/>\n<meta property=\"og:description\" content=\"Property Assessment The Property Assessment Process The MRC Pontiac&#8217;s property assessment department is responsible for preparing and updating the assessment rolls for the 18 local municipalities and the TNO. Approximately 20,000 files make up the MRC Pontiac&#8217;s assessment rolls, and each unit is represented on a map. 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