Direction de l’évaluation (Agglomération de Longueuil) – Longueuil, QC

Property Assessment and Taxation Basis

The Direction de l’évaluation, located on Boulevard Roland-Therrien, is the municipal department responsible for establishing and maintaining the property assessment roll (rôle d’évaluation foncière) for the entire Agglomeration of Longueuil. This includes the cities of Longueuil, Boucherville, Brossard, Saint-Lambert, and Saint-Bruno-de-Montarville. The values determined by this office form the basis for the calculation of municipal and school taxes, making it a cornerstone of the region’s fiscal administration. The department operates under the ‘Act Respecting Municipal Taxation’, ensuring a standardized and equitable approach to property valuation.

The Assessment Roll

The primary mandate of this office is the preparation of the triennial assessment roll. This public register lists all immovable properties within the jurisdiction-residential, commercial, industrial, and institutional-and assigns them a real value based on market conditions at a specific reference date. Staff at this facility analyze real estate sales, inspect properties, and process building permits to update the roll continuously. They are responsible for ensuring that the assessed value reflects the ‘most probable selling price’ in a free and open market.

Recourse and Review

Property owners who believe their assessed value does not reflect the market reality can exercise their right to recourse at this location. The Direction de l’évaluation handles ‘Requests for Review’ (demande de révision administrative). Citizens can visit the counter to file these formal requests within the prescribed legal deadlines following the deposit of a new roll. The municipal appraisers then review the file, which may involve a re-inspection of the property, to determine if a modification to the value is justified. This administrative process is the mandatory first step before any appeal to the Tribunal administratif du Québec.

Citizen Services and Information

Beyond the technical aspects of valuation, the office serves as an information centre. Taxpayers can obtain details about their property file, understand the factors influencing their assessment, and receive explanations regarding the correlation between assessment variation and tax bill adjustments. The department provides access to the public roll, allowing for transparency in the real estate market. While the tax bill itself is issued by the finance department, the Evaluation Division is the authority on the value that drives that bill.