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Home > Non residential or mixed-use immovable |
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Non-residential or mixed-use immovables
The general property tax rate varies according to:
- The category or categories of immovables to which a
unit of assessment belongs
- The class of non-residential immovables of which the unit of assessment is part of.
The tables following show the rate combinations of the general property tax corresponding to units of assessment according to the classes of non-residential immovables and the categories of immovables to which they belong.
Categories of non-residential immovables:
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| Class |
% of rate X Rate of
category
of
non-residential
immovables |
+ |
Rate of category
of serviced
vacant
lots
-
Basic
rate
|
=
Rate per $100
of taxation
value |
| 10 |
100% X (1) |
+ |
(1) - (2) |
(3) | |
| Class |
% of rate
X
Rate of category
of
non-residential
immovables |
+ |
% of rate
X
Basic rate |
=
Rate per $100
of taxation
value |
| 11 |
40% X (1) |
+ |
60% X (2) |
(3) |
| 12 |
20% X (1) |
+ |
80% X (2) |
(3) | |
(1) The general property tax rates, according to the
sector, used for calculation purposes are shown in the table of tax rates - 2010 or on the front
of the account under Detail of taxes.
(2) The basic rate equal to the rate of the residual
category.
(3) The general property tax rate thus calculated is shown
on the front of the account under Rate.
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.
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