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Non-residential or mixed-use immovables

In 2020, for non-residential immovables, the tax relief measure instated last year have been expanded : the property value threshold is raised. Thus, two different general property tax rates are applied to property value increments: the first increment, not exceeding $625,000 and the second, on the increment above $625,000.

For instance, for a non-residential immovable  of $750,000, general property taxes are applied as follows: 
       $625,000 X non-residential rate 1
       $125,000 X non-residential rate 2

Please note that two different rates are thus applied to finance the contribution to the Autorité régionale de transport métropolitain (ARTM) .

The property value used to apply non-residential tax rates varies by the class of non-residential immovables. In addition, the tax rate applicable to the residential portion (mixed-use immovable) varies depending on the number of dwelling units they contain : 5 units or less (basic rate) or 6 units and more. The general property tax rates are available in the table of tax rates

The owners of mixed-use immovables can find more information on the explained account.

Obligations under the leases

Owners and tenants are responsible for determining their respective obligations under their leases. The Ville de Montréal may not issue any recommendation as to the amount that the landlord can require non-residential tenants.

You can find more information on the above explained account. You may also consult the 2020 tax bills online.

 (Date of updating: January 24, 2020)

For more information, please:

  1. Call your borough office;
  2. Call the 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.