General property tax
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.
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.
Differentiated rates - Non-residential or mixed-use immovables
In 2019, for non-residential immovables, the Administration uses the power to differentiate the rate based on property value. Thus, two different general property tax rates are applied to property value increments: the first increment, not exceeding $500,000 and the second, on the increment above $500,000.
For instance, for a non-residential immovable of $750,000, general property taxes are applied as follows:
$500,000 X non-residential rate 1
$250,000 X non-residential rate 2
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 owners of mixed-use immovables can find more information on the explained account.
The general property tax rates are available in the table of tax rates.
(Date of updating: January 25, 2019)
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.