The property assessment role is a summary of the inventory of buildings located on the territory of a municipality, evaluated on the same basis and at the same date. It constitutes a basic element of the municipal tax regime of Quebec. In force for three municipal fiscal years, the role of evaluation is first of all a major instrument of sharing of the tax burden. It is also used as the basis for the real property taxation in school and is used to apportion the expenses between different agencies (metropolitan communities, RCM, etc.).

According to the legislative provisions in force and the case law on this subject, the property assessment role has three official functions which consist of:

  • Indicating all information required for the purposes of the real municipal and school property taxation (LFM, s. 31 to 68);

  • Ensuring the transparency of the land taxation in Quebec in allowing any interested person to access these information (LFM, s. 73 and 124);

  • Allowing any taxpayer to compare the entries relating to its property with those of other similar buildings (LFM, s. 73).

Source : Le rôle d’évaluation foncière et son contenu; 2014; © Gouvernement du Québec, ministère des Affaires municipales et de l’Occupation du territoire, 2012 ISBN 978-2-550-65808-5 (PDF)

Côte-Nord-du-Golfe-du-Saint-Laurent

Summary of the Municipality of Côte-Nord-du-Golfe-du-Saint-Laurent Geographic Code (98015)

Total number of units of evaluation: 1048

Number of dwellings: 496

Land value of units of evaluation/Lands + buildings (Taxable Values): $27,630,620

Land value of units of evaluation/Lands + buildings (Non-taxable values): $24,065,800$

Total land value of units of evaluation/Lands + Buildings: $51,696,420

Date of the compilation of data: 2014/09/04

Gros-Mécatina

Summary of the Municipality of Gros-Mécatina Geographic Code (98014)

Total number of units of evaluation: 463

Number of dwellings: 284

Land value of units of evaluation/Lands + buildings (Taxable Values): $16,808,110

Land value of units of evaluation/Lands + buildings (Non-taxable values):  $9,198,790

Total land value of units of evaluation/Lands + Buildings: $26,006,900

Date of the compilation of data: 2014/08/18

Saint-Augustin

Summary of the Municipality of Saint-Augustin Geographic Code (98012)

Total number of units of evaluation: 463

Number of dwellings: 248

Land value of units of evaluation/Lands + buildings (Taxable Values): $20,076,690

Land value of units of evaluation/Lands + buildings (Non-taxable values):  $11,820,710

Total land value of units of evaluation/Lands + Buildings: $31,897,400

Date of the compilation of data: 2014/08/15

Blanc-sablon

Summary of the Municipality of Blanc-Sablon Geographic Code (98005)

Total number of units of evaluation: 868

Number of dwellings: 608

Land value of units of evaluation/Lands + buildings (Taxable Values): $52,949,600

Land value of units of evaluation/Lands + buildings (Non-taxable values): $29,732,400

Total land value of units of evaluation/Lands + Buildings: $82,682,000

Date of the compilation of data: 2014/08/2

Bonne-espérance

Summary of the Municipality of Bonne-Espérance Geographic Code (98010)

Total number of units of evaluation: 527

Number of dwellings: 333

Land value of units of evaluation/Lands + buildings (Taxable Values): $19,505,760

Land value of units of evaluation/Lands + buildings (Non-taxable values): $7,803,920

Total land value of units of evaluation/Lands + Buildings: $27,309,680

Date of the compilation of data: 2014/08/15