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MUNICIPAL TAXATION

Montreal Assessment Roll 2026: Increases and Impact on Your Property Taxes

The new 2026 roll shows an average 32% increase vs the previous 2022-2024 roll. Here’s the concrete impact on municipal taxes, how to challenge, and why your assessment differs from the APCIQ market value of $652,250.

May 10, 20268 min readSource: City of Montreal + APCIQ March 2026

The deposit of the new 2026 property assessment roll caused waves in Montreal: +32% on average compared to the 2022-2024 roll. The legitimate question owners are asking: « Will my municipal taxes really go up that much? » The short answer is no, and our municipal assessment vs market value guide sets the foundation. This article details the real impact.

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1. Why +32% on average in 2026

In Quebec, assessment rolls are triennial: each roll covers 3 years. The previous roll reflected value as of July 1, 2021 (for 2022-2024). The new 2026 roll reflects value as of July 1, 2024. Between those two dates, the Montreal real estate market saw:

  • Sustained single-family home increase (+25 to 40% by borough)
  • Plex boom (+30 to 45% by area, plex median $855,000 per APCIQ March 2026)
  • Condo stabilization then slight rise (+20 to 28%)

The weighted average yields +32% across the City’s entire real estate stock.

2. Roll increase ≠ tax increase

The City adjusts the tax rate to partially neutralize the global increase. Here’s the rule:

Simplified formula

  • Personal increase = average (32%) → taxes stable
  • Personal increase > average (e.g., +40%) → taxes up (~+6%)
  • Personal increase < average (e.g., +25%) → taxes down (~−5%)

The relative gap matters more than the absolute percentage. For Plateau-Mont-Royal (~+38% on average), single-family homes will pay ~+5% in municipal taxes in 2026 vs 2025.

3. Worked example — Rosemont single-family

2022-2024 roll assessment$485,000
2026 roll assessment (+38%)$669,300
2025 rate (~0.7235% Rosemont)$3,510/year
2026 adjusted rate (~0.5810%)$3,889/year
Real tax increase+$379/year (+10.8%)

The 38% roll increase translates to ~+11% in taxes — not 38%. The City’s rate adjustment absorbs two-thirds of the nominal increase.

4. Municipal assessment vs market value — the gap

The 2026 roll reflects value as of July 1, 2024. APCIQ market value March 2026 reflects recent sales. Typical 2026 gaps:

  • Montreal single-family: average roll ~$570,000 vs APCIQ median $652,250 (+14.4%)
  • Montreal plex: average roll ~$755,000 vs APCIQ median $855,000 (+13.2%)
  • Montreal condo: average roll ~$378,000 vs APCIQ median $420,000 (+11.1%)

The comparative factor published by the City is 1.00 in 2026, for the whole city: it therefore does not correct this gap, which comes from price growth since the roll’s reference date, July 1, 2024. Our 2026 comparative factor guide details how to use it.

5. How to challenge — 2026 procedure

  • Deadline: April 30 of the first year of the roll (so April 30, 2026 for the 2026-2028 roll).
  • Filing fee: $75 single-family, $300 multi-unit (2026 rate).
  • Required evidence: 3 to 5 recent comparable sales (~12 months before July 1, 2024) showing a lower value.
  • Decision time: 4 to 8 months on average for the City review.
  • TAQ recourse: if denied, 60 days to escalate to the Tribunal administratif du Québec (~$70 fee).

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Written by Hamza T., OACIQ-certified realtor · AI graduate, UQAR

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