Calculation form

This formula is provided for the last time in 2012. Owners and tenants are responsible for determining their respective obligations under their leases.

Provided solely for guidance, this formula can help you calculate the non-residential portion of general property tax that may be distributed among tenants if permitted under their leases.

Manual calculation formula:

         Non-residential property tax rate, for the year and sector in question
   –    Residual property tax rate**, for the year and sector in question (the residual
         category primarily consists of properties with five units or less)
   X    Percentage non-residential portion of property, by year
   X    Tax base, by year
   ÷    100

**: For buildings in classe 10, the residual category doesn't appear on the tax bill as the immovable is 100% commercial. We must therefore subtract, for buildings in Class 10, the tax rate for the residual category in effect for the current year by sector.

Tax rates can be found under the Tax Rate Table on this site (current year and archives). Please note that urban agglomeration and Ville de Montréal tax rates must be added together for fiscal 2006 through 2008.

The non-residential portion, as well as the property and the tax base, appears on the annual property tax bill.