Property tax is a tax on land and property. It is based on the assessed value of a property. If you own a property, you will have to pay property tax. It is used to pay for city services such as police, the fire department, and public transit as well as elementary and secondary education.
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There are two main parts to property taxes in Québec:
The breakdown of the municipal tax rate will differ across boroughs within municipalities. In general, the municipal tax will consist of a base tax and other special taxes depending on the borough. These special taxes may fund water services, roads, and other services.
A borough is a sub-municipal entity that has its own mayor and governing council. It is responsible for providing a number of local services including garbage and waste collection, permits, and fire prevention. Boroughs have their own property tax rates and are set on the provincial level.
Property Tax Page
Municipal property tax rates are determined based on the budget needs of the Borough Councils and the City Council of the municipality. The City Council considers the expected spending of the Borough Councils and other expenses and uses property taxes along with other sources of income as revenue. The specific property tax rate for a certain year depends on the budget of the municipality and its total assessment base (their tax base). If more tax revenue is necessary, tax rates will need to go up, and vice-versa.
The rates will also differ depending on the classification of the property; although the exact division will look different in each borough, a property is usually classified into one of the following categories which each will have a unique rate:
All Education taxes for properties from July 2020 and on will follow a single school tax rate set by the government. Education tax used to differ from one school board to the next and the tax amount on a property would accordingly depend on which school board’s territory it rests on, but in 2018 the Quebec government proposed an initiative with Bill 3 that intended to unify all school board tax rates into a single rate. The initiative was finalized in July 2020.