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Taxation

Property tax

The Town of Mount Royal property bill is sent early in the year.

In 2013, it was posted on January 23. A first instalment is due on February 22, 2013 and a second on May 23.

Town property tax rate (2013)

Property tax rate per $100 of assessment by category of property:

Residual: 0.90101
Six units or more: 0.90101
Non-residential: 3.53301
Industrial: 3.53301
Serviced vacant lot: 1.80202

Agglomeration of Montreal property tax

Since January 1, 2009, thanks to Bill 22 (An act to amend various legislative provisions concerning the urban agglomeration of Montréal), property owners now receive a single tax bill; the Town of Mount Royal tax bill includes an aliquot share to cover the costs of the agglomeration services.

Interactive explanations about your property bill

Mouse over our information capsules to get detailed information about your Mount Royal tax account.

Read also our most recent folder [PDF 980kB] about property taxes.

Tax rate history

Should you wish to view tax rates from the past years, consult our table [PDF 34kB].

Terms of payment

Option of paying in 2 equal instalments
In accordance with the Act respecting Municipal Taxation (R.S.Q., Chapter F-2.1) and Town legislation, if the total amount of municipal taxes included in one bill is $300 or more, you may pay in two equal instalments.
Option of paying in a single instalment
Needless to say, should you prefer it, you may also pay in a single instalment.

The first instalment is due 30 days after the tax bills have been sent out and the second instalment is due 90 days after the first instalment. Any instalment paid after the deadlines will result in adding interest charges and a penalty.

No recovery proceedings can be taken against a debtor who pays the instalments in compliance with the prescribed deadlines. When an instalment is not paid on time, only the amount of the overdue instalment is payable. The interest and penalty applicable to the municipal taxes then apply only to the amount of the overdue instalment.

In 2013, a first instalment is due on February 22 and a second on May 23.

Paying your tax bill: the electronic method

You can pay your tax bill and your water bill electronically by signing up for Internet banking services offered by most financial institutions.

To make your payment over the Internet, you must select the proper account payable, as the Town of Mount Royal has two separate accounts for payment of its property tax and of its water bills. Each account payable is clearly identified as such.

If you encounter any problems, please contact your financial institution’s Customer Service Department.

Financial Institution	Property Tax	Water Bills
National Bank
Desjardins Movement
BMO Bank of Montreal
Scotiabank
RBC Royal Bank
CIBC
TD Canada Trust
Laurentian Bank
HSBC Bank Canada
Credit Union

Discussions are underway to try to broaden electronic payment service to include additional financial institutions.

Paying your tax bill: the traditional method

By mail, please enclose the payment stub with your cheque.

Otherwise, you can pay in cash, by cheque made out to the Town of Mount Royal or by debit card at the Town Hall service counter, 90 Roosevelt Avenue, Mount Royal, QC H3R 1Z5.

Please note that you cannot use a credit card to make your payment.

All cheques must be written on a paper base provided by a Canadian or foreign financial institution, or obtained from a business specializing in cheque-printing. Furthermore, it must be drawn against an account at a branch operating in Canada.

If you use the mail, please allow for sufficient delivery time because the payment will be credited to your account on the day of its receipt by the Town of Mount Royal, or on the date shown on the cheque if it is post-dated. Please note that any payment received after the deadline will result in interest charges and a penalty.

Duties on real estate transfers

In 1976, the Quebec government allowed municipalities to collect transfer duties, commonly known as the «taxe de bienvenue», the follow-up to recommendations made by Minister Bienvenue at the time. Since January 1, 1992, every Quebec municipality must collect duties on the transfer of any property on its territory in compliance with the Act respecting Duties on Real Estate Transfers.

What is a transfer of property?

A transfer is defined as being:

the transfer of the right of ownership to a property;
the lease of a property, as long as the period exceeds 40 years;
the establishing of an emphyteutic lease and the assignment of the lessee’s rights;
the donation of property between living persons or following a death and a legacy;
the transfer of properties relating to a succession;
the exchange of property;
the sale of property by court order;

How are transfer duties calculated?

Tax rates used to calculate transfer rights are prescribed by law:

For the section of no more than $50,000 of the tax base, the rate is 0.5%;
For the section between $50,000 and $250,000 of the tax base, the rate is 1%;
For the section over $250,000 of the tax base, the rate is 1.5%.

For example, for a tax base of $352,000, the transfer duties will be:

According to that Act, the tax base is the highest amount among the following:

The amount actually paid for the transfer of the property;
The amount of the consideration stipulated for the transfer of the property;
The market value of the property at the time of its transfer.

It should be pointed out that the market value is the amount registered in the roll multiplied by the comparative factor set by the Property Assessment Department and approved by the ministère des Affaires Municipales et des Régions. For 2013, third year of the current property assessment roll, the comparative factor will be 1.14; it was 1 in 2011. We invite you to read article 264 of the Act respecting Municipal Taxation on this subject:

«264. For each financial exercise to which the property assessment roll applies, the assessor sets the median proportion of the actual property value of the units of assessment to which the values registered in the roll correspond. The assessor also indicates the comparative factor of a roll which is the reverse of the median proportion. »

How is the mailing address for the transfer duties bill determined?

The Town of Mount Royal mails the transfer duties bill to the address appearing on the certificate issued by the assessor. All subsequent correspondence (tax bill, reminder notice, etc.) will also be mailed to that address. We therefore recommend that you advise us as quickly as possible of any change in address.