Table of tax rates

Table of tax rates of 2012

	2012 borroughs tax rates table

	Table of non-residential immovable classes

Each unit of assessment in the non-residential building category belongs to one of the categories below, according to the percentage of its total taxable value in relation to the total taxable value of all the non-residential classes. The non-residential building category includes the assessment units that comprise a non-residential building or a residential building whose operator must hold a permit issued in accordance with the Tourist Establishments Act (R.S.Q., chapter E-15.1).

Class % of non-residential value/ Total value % Tax rate 1A Less than 0,5% 0,1 % 1B 0,5% or more but less than 1% 0,5% 1C 1% or more but less than 2% 1% 2 2% or more but less than 4% 3% 3 4% or more but less than 8% 6% 4 8% or more but less than 15% 12% 5 15 % or more but less than 30% 22% 6 30% or more but less than 50% 40% 7 50% or more but less than 70% 60% 8 70% or more but less than 95% 85% 9 95% or more but less than 100% 100% 10 100% (unit wholly "non-residential") 100% 11 100% Road bed of a railway situated in a yard referred to in Section 244.51 of the Act respecting municipal taxation, R.S.Q., chapter F-2.1 70% 12 Centre d'hébergement et soins de longue durée (CHSLD) - établissement visé à l'article 244.52 de la Loi sur la fiscalité municipale, L.R.Q., chapitre F-2.1. 20 %

For more information, please:

1. Call your borough office;
2. Call 311 (island of Montréal) or 514-872-0311 (Outside Montréal)
3. Send us an e-mail .

The details contained here are for information only and have no legal value. The acts and by-laws posted on this site are for administrative purposes only, and although efforts are made to update them, they may not be the latest versions. Please check the sources before using the texts officially.