What is the purpose of the general real estate tax? What is a special tax? What are borough taxes? Get information about the different taxes you’ll find listed on your account statement.
General real estate tax
The general real estate tax is used to fund city expenses, including agglomeration pro rata shares. It applies to all taxable buildings within Montréal’s city limits.
These taxes fund special activities:
- The tax concerning former cities’ debts funds the reimbursement of debts incurred by the various municipalities prior to the 2002 amalgamations. This financing was previously provided by the general property tax.
- The water service tax funds expenses and investments for water and water works, both for local and agglomeration infrastructures.
- The special road service tax helps to fund road maintenance as well as cash payment of capital assets in this area in order to limit debt growth.
- The tax to finance the contribution paid to the ARTM funds part of Montréal’s contribution to the Autorité régionale de transport métropolitain.
There are two borough taxes:
- The service tax is used to increase the level of services in the borough.
- The investment tax funds loans taken out by the boroughs for projects in their capital works programs, such as building libraries.
Depending on the category of your building and the area in which it is located, your account may contain other taxes, such as:
- A parking lot tax is charged for parking spaces for non-residential buildings.
- In some areas of downtown, a tax is charged for indoor and outdoor parking.
- In other areas, a parking lot tax is only charged in outdoor parking lots that are larger than 20,000 m2.
- A request to have the billable surface of the parking lot reviewed can be made within 60 days after the annual tax account statement is sent out.
- The permanent occupancy of public property tax is generally billed through your municipal tax account. Types of permanent occupancy include encroachment by building a protruding element, such as a balcony or staircase.
- The local improvement tax fund infrastructure work to enhance or develop an area. This work includes paving and lighting streets.
- A water consumption service fee is charged for non-residential buildings with a water meter.
- The unserviced vacant lots tax is charged for some vacant lots.