Ville de Montréal - Gestion financière - Steps involved in the billing

2010 Property tax Account with two deadlines prior to January 1^st, 2011

Here is a list of steps involved in the billing 2010 property tax bills, with two deadlines prior to January 1^st, 2011.

Note: The steps for collecting duties on transfers of immovables (property transfer fees) with a deadline prior to January 1^st, 2011, are identical.

	The steps involved in the billing and collection process of 2010

No	Step	Mailing period	Deadline
1	Bill	January 30, 2010 (massive billing)	1^st instalment: March 1^st, 2010. If the bill is $300 or more 2^nd instalment: June 1^st, 2010.
1	Bill	Mailing of tax bills during the year (successive billing), if necessary - This may involve billing that results from new accounts (ex.: new buildings) or changes to accounts (ex.: renovation).	30 days following the mailing date
2	Deadline reminder (bills of $300 or more)	Mailing of tax bills at the beginning of the year (massive billing): in May, approximately 15 days before June 1^st.	June 1^st, 2010
2	Deadline reminder (bills of $300 or more)	Mailing of tax bills during the year (successive billing): approximately 15 days before the 2^nd instalment date.	90 days before the 1^st instalment date.
Steps if there is an unpaid balance
No	Steps	Production period	Date used to calculate interest and penalty
3	Reminder Notice	In Middle of July 2010 30 days after the last deadline	Approximately 15 days after the mailing date
4	Tax Arrears	In Middle January 2011	Approximately 30 days after the mailing date
5	Tax Sale Notice (Notice of sale for unpaid taxes)(fees of $45)	At the beginning of March 2011	Approximately 30 days after the mailing date
Starting July 1^st, 2011, payments in cash, by certified cheque or money order are accepted.
6	Tax sale - Last warning (Last notice)	In August 2011	Approximately 30 days after the mailing date
No	Steps	Date
7	Publication (fees equivalent to 5% of the capital balance, up to $2,000)	In September 2011
7	Additional publication (fees equivalent to 5% of the capital balance, up to $2,000)	One month before the date of sale at the latest
8	Sale by the Montréal city clerk	In November 2011

2009 Property tax Account with two deadlines prior to January 1^st, 2010

Here is a list of steps involved in the collection process of 2009 property tax bills and previous years, with two deadlines prior to January 1^st, 2010.

Note: The steps for collecting duties on transfers of immovables (property transfer fees) with a deadline prior to January 1^st, 2010, are identical.

	The steps involved in the collection process

No	Step	Mailing period	Deadline
1	Bill	Mailing of tax bills at the beginning of the year (massive billing): January 26, 2009.	1^st instalment: March 2^nd, 2009. If the bill is $300 or more 2^nd instalment: June 1^st, 2009.
1	Bill	Mailing of tax bills during the year (successive billing), if necessary - This may involve billing that results from new accounts (ex.: new buildings) or changes to accounts (ex.: renovation).	30 days following the mailing date
2	Deadline reminder (bills of $300 or more)	Mailing of tax bills at the beginning of the year (massive billing): in May, approximately 15 days before June 2^nd, 2008.	June 1^st, 2009
2	Deadline reminder (bills of $300 or more)	Mailing of tax bills during the year (successive billing): approximately 15 days before the 2^nd instalment date.	90 days before the 1^stinstalment date.
Steps if there is an unpaid balance
No	Steps	Production period	Date used to calculate interest and penalty
3	First Notice (1^st reminder notice)	July 8, 2009 30 days after the last deadline	July 24, 2009 (approximately 15 days after the mailing date)
4	Tax Arrears	January 2010	Approximately 30 days after the mailing date
5	Tax Sale Notice (Notice of sale for unpaid taxes)(fees of $45)	In March 2010	Approximately 30 days after the mailing date
Starting July 1^st, 2010, payments in cash, by certified cheque or money order are accepted.
6	Tax sale - Last warning (Last notice)	In August 2010	Approximately 30 days after the mailing date
No	Steps	Date
7	Publication (fees equivalent to 5% of the capital balance, up to $2,000)	In September 2010
7	Additional publication (fees equivalent to 5% of the capital balance, up to $2,000)	In October 2010
8	Sale by the Montréal city clerk	In November 2010

For more information, please:

Call your borough office;
Call the 311 (island of Montréal) or 514 872-0311 (outside Montréal);
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.

Steps involved in the billing and collection process

2010 Property tax Account with two deadlines prior to January 1st, 2011

2009 Property tax Account with two deadlines prior to January 1st, 2010

2010 Property tax Account with two deadlines prior to January 1^st, 2011

2009 Property tax Account with two deadlines prior to January 1^st, 2010