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General property tax

Montréal’s City Council levies a variable rate tax on all properties situated within the city. Rates depend on property category. There are four such categories:

  • Residual (residential properties of five units or less and unserviced vacant lots)
  • Properties with six or more units
  • Non-residential properties
  • Serviced vacant lots

Twice the basic tax rate applies to both serviced and unserviced vacant lots.

The local general property tax finances expenditures relating to the city’s local areas of authority and the quota shares of the city concerning the Urban Agglomeration Council’s responsibility.

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.

Icône tableau Non-residential immovables and 5 or less dwelling units

Icône tableau Non-residential immovables and 6 or more dwelling units

Icône tableau Non-residential immovables and serviced vacant lots

Icône tableau Non-residential immovables subject to a special tax plan

(1)The general property tax rates, according to the sector, used for calculation purposes are shown in the table of tax rates  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.

(Date of updating: January 29, 2018)

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.