Taxation

The duties on real estate transfers constitute a tax on the transfer of any immovable located in the territory of the municipality under provincial legislation (Act respecting duties on transfers of immovables, C.Q.L.R., c. D-15.1). The purchaser of the property is required to pay transfer duties. All municipalities must collect transfer duties on the transfer of any immovable located on its territory.
 

Calculation of the transfer duty

The rate of the transfer duty is calculated as follows:
 
Thresholds and rates established from January 1, 2020
On the portion of the tax base:
 
  • which does not exceed $51,700, the rate is 0.5%;
  • which exceeds $51,700 without exceeding $258,600, the rate is 1%;
  • which exceeds $258,600 without exceeding $517,100, the rate is 1.5%;
  • which exceeds $517,000, the rate is 3%;
 
Example of calculation with a tax base of $ 1,381,000
 
  1. Multiply $ 51,700 by 0.5% = $ 258.50
  2. Then multiply $ 206,900 by 1.0% = $ 2,069.00
  3. Then multiply $258,500 by 1.5% = $ 3,877.50
  4. Then multiply $863,900 by 3.0% = $25,917.00
  5. Therefore, for a base of $1,381,000, the total of the duty will be: $ 32,122.00
 

Payment of transfer duty

 
This tax is payable in a single payment within thirty (30) days of the City sending the account. The tax base for transfer duties is calculated based on the highest of the following amounts:
 
  • The amount actually paid for the transfer of the immovable;
  • The amount of the consideration stipulated for the transfer of the immovable;
  • The amount of the market value of the immovable at the time of its transfer (The Act respecting duties on transfers of immovables defines the market value as the product obtained by multiplying the value entered on the roll of the unit or its part corresponding to the transferred immovable, as the case may be, by the factor of the roll established by the Direction d’évaluation foncière and approved by the Ministry of Municipal Affairs and Housing.)
 
The comparative factors of the City of Beaconsfield for the following years are :
 
Year                 Comparative factor   
2019 1.04
2020 1
 
 
 
Description Unit 2020 AGGLO 2019 AGGLO
General property tax (basic rate) per $100 evaluation $0.2526 $0.4509 $0.3191 $0.5311
Non-residential immovables per $100 evaluation

$1.5410 Values ≤ 2,5M $

$1.7758 Values > 2,5M $

$1.7500

$1.9835

$1.7091 $1.8442
Immovables of 6 or more dwellings per $100 evaluation $0.2668 $0.4762 $0.3191 $0.5311
Serviced vacant land per $100 evaluation $0.5052 $0.9018 $0.6382 $1.0622
Garbage per unit $160 or $165 or $170 as per size of bin   $155 or $160 or $165 as per size of bin  
Garbage variable fees   $0.50; $0.90 and $1.30   $0.42; $0.82 and $1.22  
Water tax, base rate per unit $40.00   $40.00  
Water consumption per cubic metre $1.1355   $1.0915  

Water consumption is billed separately in November, based on meter readings.

 How is the incentive tariff garbage collection calculated?

The current property assessment roll is in effect from 2020 to 2022 inclusive and property values remain the same for this period, unless your property has undergone major structural changes. 

The assessment roll, which represents the inventory of all properties in a given jurisdiction, indicates the number of properties, the characteristics and the value of each. The market value is defined as the most probable selling price in a free and open market. Responsibility for preparing the assessment roll for all municipalities on the island of Montreal belongs to the Direction de l'évaluation foncière of the Ville de Montréal. You can consult your assessment roll by contacting Beaconsfield City Hall, the regional offices of the Direction de l'évaluation foncière or by visiting the web site www.ville.montreal.qc.ca/evalweb , or by calling 514 280-3825.

 

Offices of Direction de l'évaluation foncière de la Ville de Montréal:

  • 1868 Sources Blvd., suite 500 Pointe-Claire, Québec H9R 5R2
  • 255 Crémazie Blvd. East, suite 600 Montréal, Québec H2M 1M2
2020

2019

Variation    $ Variation    %
Taxable average value single family home $732,212

$571,647

$160,565 28.09 %

Property tax - Beaconsfield

$1,849.57

$1,824.13 

$25.44 1.39 %

Garbage  (note 1)

$165.00

$160.00 

$5.00 3.13 %

Water 

$40.00

$40.00

$0.00 0.00 %
TOTAL BEACONSFIELD $2,054.57

$2,024.13 

$30.44 1.50 %
Property tax - Agglomeration $3,301.54

$3,036.02 

$265.53 8.75 %
JANUARY TOTAL $5,356.11

$5,060.14 

$295.97 5.85 %
2020 November Tax bill 2020

2019 

Variation    $ Variation    %
Garbage usage (Note 2)  $15.30 $13,94  $1.36
9.76 %
Water Consumption (Note 3) $235.59 $220.02  $15.57 7.08 %
Total Beaconsfield $250.89  $233.96 $16.93 7.24 %
Agglo Water Consumption (Note 3) $105.06  $107.43 ($2.37) -2.21 %
TOTAL NOVEMBER $355.96  $341.39 $14.56 4.26 %
2020 Annual account 2020 2019   Variation    $ Variation    %
Yearly total - Beaconsfield $2,305.46 $2,258.09  $47.37 2.10 %
Yearly total - Agglo $3,406.60 $3,143.45  $263.16 8.37 %
TOTAL YEARLY TAX $5,712.06 $5,401.53  $310.53 5.75 %

Consult the By-Law on municipal taxation.

Note 1: For a 240L bin, the rate includes the cost of the equivalent of one garbage collection per month

Note 2: Based on 29 collections per year, therefore 17 additional collections

Note 3: Average consumption of 300 m3 per dwelling, based on the fall invoice following the water meter reading 

 

Taxpayers have the following payment options available:

  • By phone or internet via your financial institution's services
  • At your financial institution
  • By mail (cheque payable to the City of Beaconsfield)
  • At City Hall (cash, cheque or Interac)

To make payments, please use the stubs attached to your tax bill. Each one shows the amount payable and the due date. Please note that there will be no reminder for the second installment. If you have already sent a postdated cheque for the second installment, there is no need for any further action. Your cheque will be processed on the appropriate date. Tax arrears bear interest and penalties at rates indicated on your tax bill.

DUE DATES

Installment 1: February 24, 2020

Installment 2: June 29, 2020 (60%)

Installment 3: August 31, 2020 (40%)

For on-line payments, please identify your account with the 18 digit Matricule/Registration number found at the top right of your invoice.

Further information is available at the reception counter at City Hall in person or by calling 514 428-4400.

 

COVID-19: New instalment dates June 29 and August 31

Deferral and staggering of municipal tax payments

In order to help citizens face the economic challenges linked to the COVID-19 Coronavirus pandemic, Mayor Georges Bourelle announced that the May 25 tax instalment is postponed to June 29 for 60% of the amount - the Agglomeration of Montreal’s share - and a second instalment on August 31 for the portion of Beaconsfield’s services (40%).

All residents will receive a new account statement by mail in May in order to benefit from the new payment terms for the tax bill.

Post-dated cheques

After analyzing the technological issues, our approach to the 600 residents who presented a post-dated cheque to the City will simply be to return their cheques with a new account statement by mail in May.

For example:

If the second instalment was initially $2,000 (May 25), the new payments would  be as follows:

  • Second instalment for June 29: $1,200 (60% of $2,000)
  • Third instalment for August 31: $800 (40% of $2,000)

 

The Cities and Towns Act (R.S.Q., c. C-19) provides that municipalities have the right to sell a property at public auction (house, vacant lot) for unpaid municipal or school taxes, in whole or in part.

The following text is published for informational purposes only and aims to help understanding the provisions and steps that govern the sales for unpaid taxes process; it cannot replace a thorough reading of the law.

Deposit of the List of Concerned Immovables and Order from Council

The Treasurer draws a list of immovables bearing tax arrears and submits it to Council. After reviewing it, Council may order the City Clerk to proceed with a public auction sale of the immovables at a specific date.

Notice to the Owners and Publication of a Notice in a Local Newspaper

Within 30 days of the order by Council, the City Clerk sends each owner of a concerned immovable a certified letter and gives a first public notice of the day, time and place where the auction sale will be held. The notice also states the cadastral number and address of each concerned immovable, the name of the owners and the amounts owed for each property.

Properties are stricken off the list upon the full payment of the amounts owed. The list of remaining immovables and the name of their owners is then published one more time in the same newspaper. The auction sale cannot be held prior to a 15 days delay from the publication of the second notice. To prevent the auction sale of a property, its owner must pay the amounts owed in full or make a payment agreement with the Finance Department (if eligible) on the day before the sale at the latest.

Registration of a Notice of Sale for Non-Payment of Taxes in the Land Registry

Upon the first publication of a notice in the newspaper, the City Clerk transmits a copy of the notice to the Registrar, who notifies every registered holder of a right on the registry (mortgagee, legal mortgagee, co-owners of a condo-type immovable, etc.) of the notice of sale of the immovable in question.

Conditions of Sale

Any interested bidder must be able to provide a valid proof of identity with photo (driver's licence, health insurance card, passport), their name, date and place of birth, a complete residential address, and a mandate or power of attorney, if representing another person.

Any interested legal entity (such as business corporation, union, association) must be able to provide its name, legal status and incorporation act, its complete head office address AND, for the person representing a legal entity, the representative's name and capacity, and a certified copy of the enabling resolution.

The payment of the sale price and any applicable taxes must be made in full immediately at the adjudication in cash, postal money order, bank draft or money order or certified cheque made payable to the City of Beaconsfield. Payments by regular cheques, debit or credit cards are not accepted. If the amount of the payment exceeds the sale price, the City will pay back the excess amount to the purchaser by cheque, without any interests, within 10 days of the sale. If the amount is not paid in full immediately, the City shall put back the immovable up for sale.

Adjudication

The immovable is awarded to the highest bidder. An adjudication certificate is remitted to the purchaser.

The purchaser shall then be seized of the immovable adjudicated, including its buildings and constructions, if any, and may enter into possession thereof, but shall not remove existing timber or buildings during one year following the date of adjudication.

The purchaser takes the immovable in the condition in which it is at the time of the adjudication, without any warranty as to its contents, its soil quality, and its buildings, if any, with all the relevant rights of the previous owner, including all servitudes.

The responsibility of looking up the condition of the immovable, its location and the applicable by-laws is on the purchaser.

Right to Redeem

An immovable sold for non-payment of taxes may be redeemed by its former owner or his legal representatives, at any time within the year following the date of sale, by paying to the purchaser the sale price, including the cost of the certificate of adjudication, with interests at the rate of ten per cent per year. In that case, the Cities and Towns Act does not provide that the former owner has to pay back the betterment expenditures to the purchaser. During that year, the purchaser is considered a bona fide possessor and has to keep and take good care of the immovable the way a reasonable person would.

Final Deed of Sale

If, within one year from the day of the sale, the immovable adjudicated has not been redeemed by the owner, the purchaser shall become the absolute owner thereof.

The purchaser, upon exhibiting the certificate of his purchase and upon proving the payment of all municipal and school taxes, shall then be entitled to a deed of sale from the Council, executed by the Mayor or City Clerk, by deed before a notary. The purchaser must pay all the notary fees related to that deed (drafting, registration, cancellation, etc.).

At that time, the purchaser must pay the applicable duties on transfers of immovables and park fees, as the case may be.

The sale vests in the purchaser all the rights of the original owner, and purges the immovable from any mortgage to which it may be subject. The registration of the deed of sale shall effect the cancellation of the registration of the mortgage registered against the immovable.