SCHOOL TAX RATE
The 2020-2021 school tax rate is $0.10540 per $100 of evaluation for the school service centers and the school boards on the Island of Montreal. It was established by the Minister of Education and Higher Education and published in the Official Gazette, on June 13th, 2020.
The school tax rate was $0.15035 per $100 of evaluation last year.
A basic annual exemption of $25,000 will be applied to the assessed value of every assessed unit.
DATE MAILED AND DUE DATES
At the start of every school year, the Comité de gestion mails out school tax bills for all taxable properties within the school on the Island of Montreal territory.
School tax bills of $300 or more is payable in two instalments.
The first instalment is payable the 31st day following the mailing of the school tax bill, and the second instalment is payable the 121st day following the mailing of the school tax bill.
|Date mailed :||July 2, 2020|
Due dates :
1st instalment - Monday, August 3rd, 2020
2nd instalment - Monday, November 2nd, 2020
The school tax bill is made up of two coupons of payment, for installment 1 and 2. No reminder notice will be sent for the second instalment.
For the sake of convenience, you may mail two post-dated cheques for the respective due dates of the two installments with coupons, in the same envelope. You may also arrange to make automatic post-dated payments on the Web site of your financial institution. Interest is charged if the instalments are not paid by their respective due date.
Supplementary school tax bills may be mailed out during the year following the issuing of an assessment certificate and are payable on the due date printed on the bill.
LANGUAGE OF CORRESPONDENCE
The Comité de gestion issues its school tax bills in English or French, depending on the taxpayer's preference, in accordance with the Charter of the French Language.
The school tax is based on the adjusted standardized assessment of the value of the property, averaging the change in value resulting from the implementation of the new assessment roll over a specific number of years.
The three-year property assessment rolls of the municipalities in the Montréal agglomeration came into effect on January 1, 2020, and will thus be averaged over three years.
In some other municipalities in the territory served by the Comité de gestion, new assessment rolls have also come into effect. These changes in value will be averaged over the duration of the rolls, as reflected in the Education Act.
|Value in the preceding roll||$||100,000|
|Value in the actual roll||$||130,000|
|Increase in value||$||30,000|
|Duration of roll||3 years|
|Increase in value per year||$||10,000|
|Adjusted taxable value for school purposes:|
|July 1, 2020||$||110,000|
|July 1, 2021||$||120,000|
|July 1, 2022||$||130,000|
For any information regarding the valuation of your property, contact the municipality where it is located.
The comparative factor is determined by the ministère des Affaires municipales du Québec to place all municipal valuations on a comparable basis. The comparative factor used by the City of Montréal is 1.00 and those used by the municipalities in the territory of Harwood vary from tax year to tax year.
The percentage of neutrals applies to properties in the territory of Harwood owned by denominationally neutral owners and is used to divide the school tax bill between the Comité de gestion and the Centre de services scolaire des Trois-Lacs. This percentage is based on the number of students in the territory for each school:
- pdf Comparative factor for municipalities in the territory of Harwood and percentage of neutrals (15 KB)
The previous balance shown on the school tax bill is the amount of the school tax plus interest still outstanding on the billing date.
For the 2020-2021 tax bill, the arrears were calculated as of June 12th, 2020. Any payment made after that date is therefore not included in the calculation of arrears.
The school tax bears interest at the rate determined Under the first paragraph of section 28 of the Tax Administration Act, i.e., 7%. That rate may be changed on July 1 each year.
Interest is automatically added to any bill not paid by the due date. Interest is added daily and automatically to overdue tax bills; however, transactions are posted on the date of payment is made, and interest charges are then adjusted accordingly.
The Education Act specifies that no school board may waive the payment of tax or interest, so the Comité de gestion allows no grace period or reduction.
Property owners with reason to believe that interest charges have been added to their account without just cause should make a written and signed request to have their account reviewed, explaining the reasons and providing proof. Please indicate your name, address and account number.
The owner must pay his bill before the analysis of his account could be done. The owner will receive a response in the form of a letter and/or statement of account.
To avoid interest charges, new owners must pay the school tax installments on the dates they are due.
Depending on the date of purchase, however, it is possible that the school tax bill was sent to the previous owner. Comité de gestion will not issue a new school tax bill when ownership of the property changes hands.
If you receive a school tax bill for a property you have sold, please either return it to us or forward it to the new owner.
A copy of the school tax bill is sent to the mortgagee if its name appears on the bill. If no mortgagee is indicated, the bill must be paid by the owner, or they must contact the mortgagee to establish the payment procedure.
It is the owner’s responsibility to ensure that the school tax bill is paid. A mortgagee may register with the Comité de gestion to obtain the status of the school tax bills of its clients.