Taxation

Tax assessments are issued every year at the end of February.

The taxation by-law was adopted at the regular council meeting on February 1st, 2021.

Methods of Payment

Municipal taxes are payable in three (3) installments: April 1st , July 1st, and October 1st. Payment can be made in the following ways:

  • At the Town Hall: By cheque in the metal box
  • At a financial institution: In most financial institution, either at the ATM or at the counter
  • By internet: In most financial institution websites

Annual interest rate: 12 %
Penalty for late payment of 0.416% (one month after due date) for a maximum of 5% per year.
Non-sufficient funds fees (cheques): $30

Land Taxes: Calculated per $100 of evaluation

Residential

$0.7133

Agricultural

$0.4918

Non-residential

$1.2653

Industrial

$1.2653

Empty lots

$0.7133

6 apartments or more

$0.7133

Service Taxes: based on the number of units (residential or commercial)

Water

$175.00

Water debt

$40.00

Sewage

$150.00

Sewage debt

$40.00

Garbage

$211.86

Recycling

$117.64

Sanitation Taxes: $0.0188 (per $100 of evaluation)

Water consumption: $0.373 / gallon used
(for businesses with a water meter)

(under provincial jurisdiction)

The Municipal Code concerning property transfer rights (L.R.Q., c.D.0151), obliges all municipalities and public organizations to collect transfer duties on a building situated on its territory.

The property transfer duty is calculated on the higher of the following values: ‘consideration’ (sale price), ‘market value’, or the ‘valuation roll’. The transfer duty is calculated as follows:

  • 0.5% on the first $52,800
  • 1.0% between $52,800 to $264,000
  • 1.5% on the balance of the amount

There are several exceptions to the rule. For more information, please communicate with Ms. Erica Holzgang.

The evaluation roll, deposited every three (3) years, is available for public consultation. The roll is prepared by evaluators and transmitted to the individual municipalities. It contains property evaluations, lot numbers and area, and other pertinent information.

Average Proportion and Comparable Factors of the Valuation Roll

Every year, in accordance with the Municipal Finance Law (L.R.Q., c F-2.1, art. 264), the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire (Ministry of Municipal Affairs, Regions and Territorial Occupation) approves the median (average) proportion and the comparative factor used in the calculation of the evaluation roll. As the roll is triennial, that is to say calculated every three (3) years, these indicators vary depending on the year.

For the 2021 financial year:
  • Median factor: 89 %
  • Comparative factor: 1.12