Montreal property tax is an annual municipal charge calculated as a percentage of your home’s assessed value. For 2026, the city-wide residential base rate — covering the general tax, water services, transit, and roads — comes to roughly 0.64% of assessed value, and each borough adds its own levy of about 0.07% to 0.18% on top. A separate school tax bill arrives on its own schedule. On a home assessed at $500,000, expect municipal taxes in the range of $3,500 to $4,000, plus roughly $421 in school tax.
What Makes Up Your Bill
Your annual statement bundles several charges into one invoice. The general property tax is the largest line and funds city-wide services like police, fire, and infrastructure. A water services tax covers drinking water treatment and distribution across the island. The ARTM special tax funds the regional transit authority, and a smaller roads special tax is earmarked for road maintenance. Then comes your borough tax, set independently by each of Montreal’s 19 boroughs to pay for local services such as parks, libraries, and snow removal. Ville-Marie and Outremont sit at the lower end of the borough range; Anjou and Montréal-Nord sit higher.
Property type matters. Residential buildings with five or fewer units are taxed at the lowest rate. Apartment buildings with six units or more pay a higher rate, and non-residential commercial properties pay the highest.
Your assessed value is set through the rôle d’évaluation foncière, deposited every three years. The current roll runs from 2026 through 2028, and its values reflect the market as of July 1, 2024.1Ville de Montréal. Property Assessment Rolls That number stays fixed for the three-year cycle unless something significant happens to the property, like a major renovation or a lot subdivision. You can look up any property’s assessed value through the city’s online portal at no charge.2Ville de Montréal. Municipal Taxes
Estimating What You Owe
Multiply your assessed value by your combined rate — the city-wide base plus your borough’s rate — to get your annual municipal tax. Your previous bill is the most reliable source for the exact borough figure, because that component alone can swing your total by several hundred dollars.
Payment Deadlines and How to Pay
For 2026, the two municipal installment deadlines are March 2 and June 1.3Ville de Montréal. Pay Your Tax Account If your bill is $300 or more, you can split it across both dates with no interest or penalty. Under $300, you pay the full amount by the first deadline.
To pay, use the 14-digit reference number printed on your statement. Enter it through your bank’s online platform with the City of Montreal as the payee. You can also mail a cheque with the detachable payment stub, or visit an Accès Montréal office in person. If you need more than two installments, you can arrange that with the city, but interest and penalties will apply to anything beyond the standard schedule.3Ville de Montréal. Pay Your Tax Account
If You Pay Late
Miss a deadline and charges start accruing daily. For 2026, the city charges 0.75% per month in interest plus a 0.41% monthly penalty on any unpaid balance.3Ville de Montréal. Pay Your Tax Account Combined, that works out to roughly 14% annualized. On a $4,000 tax bill, leaving the full amount unpaid for six months adds over $275 in charges. The city does not waive these fees for oversight, so a calendar reminder or pre-authorized payments is worth setting up.
The Separate School Tax
On top of your municipal bill, you receive a completely separate invoice for school tax. The Comité de gestion de la taxe scolaire de l’île de Montréal (CGTSIM) handles billing and collection for all school service centres and boards on the island.4Comité de gestion de la taxe scolaire de l’île de Montréal. Home – CGTSIM Every property owner pays, regardless of whether anyone in the household uses the public school system.
Quebec sets the rate provincially, so it’s uniform across the island. For 2026, it’s approximately $0.0842 per $100 of assessed value. On a $500,000 home, that comes to about $421 per year. The bill typically arrives in summer or early fall, on its own schedule.
To pay, add “TAXE SCOLAIRE ILE DE MONTREAL (CGTSIM)” as a payee through your bank and enter the 20-digit reference number from your school tax bill. You can also pay at a financial institution counter or mail a cheque payable to “CGTSIM” with the detachable coupon.5Comité de gestion de la taxe scolaire de l’île de Montréal. School Tax Payment One mistake to watch for: if you accidentally pay your school tax to the City of Montreal using your 14-digit municipal reference number, the payment gets rejected and returned, which can push you past the deadline.
Welcome Tax When You Buy
Buying property in Montreal triggers a one-time transfer tax, commonly called the welcome tax. It’s based on the higher of the sale price or the assessed value (multiplied by the city’s comparative factor, which is 1.00 for 2026). The 2026 brackets:
- Up to $62,900: 0.5%
- $62,900 to $315,000: 1%
- $315,000 to $552,300: 1.5%
- $552,300 to $1,104,700: 2%
- $1,104,700 to $2,136,500: 2.5%
- $2,136,500 to $3,113,000: 3.5%
- Above $3,113,000: 4%
Rates apply progressively, like income tax brackets. On a $600,000 purchase, the welcome tax works out to roughly $7,470. Your notary typically collects it at closing, and the city issues the bill shortly after the deed is registered.
First-Time Buyer Rebate
Starting in 2026, Quebec offers a refundable tax credit that reimburses part of the welcome tax for first-time buyers. To qualify, you cannot have owned a home within the past four years, and if you’re buying with a partner, neither of you can have owned property in that period. The credit covers the first $5,000 of transfer duties in full, plus 25% of any remaining duties, up to a combined maximum of $5,875. It begins to phase out above $750,000 in property value and disappears entirely at $1 million. You claim it on your Quebec income tax return.
Relief for Seniors
Quebec offers a grant to help seniors absorb large municipal tax increases driven by rising assessments. For the 2026 grant, you must have been at least 65 and a Quebec resident on December 31, 2025, and you must have owned your principal residence for at least 15 consecutive years. The home has to be entirely residential with a single dwelling, and your combined family income for 2025 cannot exceed $64,200.7Revenu Québec. Grant for Seniors to Offset a Municipal Tax Increase You claim the grant through your provincial income tax return, not through the city.
Challenging Your Assessment
If you think your assessed value is too high, Quebec’s municipal taxation law lets you request a formal administrative review. You file a written application with the city’s assessment department. For a new triennial roll like the 2026–2028 roll, the deadline is generally April 30 of the first year (April 30, 2026), or 60 days after you receive your assessment notice, whichever is later.8Ville de Montréal. Apply for a Property Assessment Review
A non-refundable filing fee is required, scaled to your property’s assessed value:
- $500,000 or less: $90
- $500,001 to $2,000,000: $360
- $2,000,001 to $5,000,000: $605
- Over $5,000,000: $1,215
Once the assessor receives your application, they review the evidence and either propose a change to the roll or explain in writing why no change is warranted. For applications filed before May 1 of the roll’s first year, the assessor must respond by September 1.9Légis Québec. Québec Code F-2.1 – Loi sur la fiscalité municipale If you can’t reach agreement, you have 30 days from the written response to appeal to the Tribunal administratif du Québec.
The strongest challenges come with concrete evidence: recent comparable sales nearby, a professional appraisal, or documentation of structural problems that reduce value. Simply disagreeing with the number won’t get you anywhere. But if you’re looking at a $90 filing fee against a property you believe is assessed $50,000 too high, the potential savings compounded over a three-year roll can easily justify the effort.