By continuing your navigation, you accept the use of cookies to have services and offers tailored to your interests.
To learn more view our Cookie Policy.
Financial levy collected by a municipality or a school service centre on an immovable. In the case of a divided co-ownership, real estate taxes are based on the value of each private portion (e.g. apartment or parking space) plus the value of the share (%) of the common portions associated with it. Real estate taxes, whether municipal or school taxes, are prior claims under the Civil Code of Québec.
WHAT YOU SHOULD KNOW! Common portions and common portions for restricted use do not constitute separate units of assessment and are not subject to this type of tax.
01/07/2024
The municipal value of a property is often a basic measure of market value. With the increase in the market value of buildings, caused by a booming real estate market, a co-owner may have a clear interest in asking his municipality to change the value of his unit (to reflect…...
29/05/2015
The Act respecting duties on transfers on immovables obliges local municipalities to collect a duty on the transfer of any immovable situated on their territory. Taxable to the purchaser, this right is called "welcome tax" not to qualify a sign of hospitality but in memory, perhaps a little in derision,…...
02/03/2010
À la dernière assemblée de condos, j'ai lu les états financiers et je n'ai vu nulle part que le syndicat payait des taxes foncières. Cela m'étonne beaucoup. Si le syndicat est propriétaire des parties communes, alors c'est logique qu'il soit soumis aux mêmes règles que chacun des copropriétaires à l'égard…...