Summary#

Montréal city council adopted Règlement sur les taxes (exercice financier 2026) on January 28, 2026. The bylaw sets taxes and related payment rules for 2026; city staff say the city must adopt it to impose the taxes in its budget.

• It sets rates for general property tax, certain vacant land, former-city debts, water and roads, the city’s contribution to the ARTM, and advertising installations.
• For non-residential properties, the general property tax rate is lower on the first $900,000 of assessed value than on value above that amount. The same tiered approach applies to the ARTM and former-city debt taxes.
• It sets compensation rates for some tax-exempt properties, including a specific rate for the STM, as well as interest, penalties, due dates and payment rules.
• The taxes apply to properties across Montréal and use adjusted property values under an earlier council decision to spread changes from the 2026 assessment roll.

What it means for you#

• Property owners: The bylaw sets the 2026 property-related taxes and payment rules that apply to your property. The materials do not give the rates needed to calculate your bill.
• Owners of non-residential properties: The lower rate applies to the first $900,000 of assessed value for the listed taxes; the higher rate applies to value above that threshold.
• Owners of tax-exempt properties: Some may owe compensation under rates set by the bylaw. The materials do not say which properties owe it or give the rates.
• Residents generally: This decision concerns city property-related taxes and payments. It does not set personal income-tax rates.

Money#

City staff report that taxes and other revenues imposed by the bylaw total $4.8 billion.

• The materials do not break down that total by tax or provide the rates, interest charges, penalties or payment dates.
• The bylaw sets rates and payment rules, but the supplied materials give no estimate of the cost to administer them.

What is unclear#

• The adopted bylaw’s full text and specific tax rates were not supplied, so the effect on an individual property bill cannot be calculated.
• The materials do not give the due dates, payment options, interest rate or penalty rate.
• They do not specify which tax-exempt properties owe compensation or the amounts.
• The exact effect of the earlier decision to spread changes in assessed values is not explained here.

Case for#

• City staff say the bylaw is required to impose the taxes included in the 2026 budget.
• Setting rates, due dates and payment rules in one bylaw makes the 2026 tax requirements clear.
• The lower rate on the first $900,000 of non-residential value could reduce the tax rate on that portion compared with value above the threshold.

Case against#

• The bylaw imposes substantial property-related taxes: city staff report $4.8 billion in taxes and other revenues. The supplied materials do not show how much each property owner will pay.
• Without the rates and full payment rules, property owners cannot assess the exact 2026 impact from these materials.