Summary#
Montréal adopted the Règlement concernant la taxe foncière sur les parcs de stationnement (exercice financier 2026), setting the parking-lot property tax for 2026. The tax already existed; this annual bylaw changes its rates for 2026. City staff say the tax is intended to help fund public transit and, for large outdoor lots, encourage owners to reflect on how their land is used.
- In sectors A, B and C, the tax rates rise by 3.4%. Sector A is the business district, sector B is the rest of the defined downtown area outside A and C, and sector C is the southwest part of downtown between the river and the Lachine Canal.
- In sector D—the rest of Montréal—the rate rises by $0.25 per square metre. The tax applies there to outdoor parking on wholly non-residential properties when the parking area is over 5,000 m².
- In sectors A, B and C, the tax applies to non-residential properties with indoor or outdoor parking. A 390 m² deduction from the gross parking area generally applies, except for parking on serviced vacant land where a parking business operates.
- The tax is collected like the general property tax. The bylaw also provides for inquiries and changes to tax data, and for additional payments or refunds if that data changes.
What it means for you#
- Owners of affected non-residential properties: You face the 2026 parking-lot tax at the updated rate. The applicable tax depends on the property’s sector, parking type and taxable area.
- Other property owners and the public: The bylaw does not directly change your property tax rules unless your property has parking that meets the conditions above. It does not require parking-lot owners to change how they use their land.
Money#
The city estimates $38.1 million in revenue from this tax for 2026.
- The available material gives the rate increases but not the exact 2026 rates per square metre: No publicly available information.
- The tax uses the same payment rules as the general property tax, including its due dates, interest and penalties.
What is unclear#
- The available material does not give the full rate table or show how much an individual property owner will owe.
- It does not explain how often the city will use its inquiry powers or what process owners can use to challenge changes to tax data.
- It does not explain how the tax is expected to change land use; the bylaw does not require owners to redevelop or otherwise change their lots.
Case for#
- A possible argument for the tax is that it raises revenue for public transit, as city staff say is its purpose.
- The higher rate and 5,000 m² threshold in sector D focus the tax there on large outdoor parking areas, which city staff say may prompt owners to reconsider how they use that land.
Case against#
- The rate increases add to the tax burden on owners of affected properties.
- The bylaw taxes qualifying parking areas but does not require a change in land use, so the intended effect on how land is used is not assured.