School tax rate
The school tax rate for 2022-2023 is $0.10240 per $100 of assessment for all school service centres and school boards in Quebec. It was established by decision of the Minister of Education and published on June 15, 2022, in the Gazette officielle du Québec.
A basic annual exemption of $25,000 is applied to the assessed value of every unit of assessment.
Mailing and due dates
Each year after July 1st, the Comité de gestion mails out school tax bills for all taxable properties within the territories served by the school service centres and school boards on the Island of Montreal.
School tax bills of $300 or more are payable in two instalments.
The first instalment is payable on the 31st day following the mailing of the school tax bill, and the second instalment is payable on the 121st day following the mailing of the school tax bill.
|Mailing date:||July 4, 2022|
|Due dates:||First instalment – August 4, 2022|
Second instalment – November 2, 2022
The school tax bill includes two remittance stubs, one for each instalment.
No reminder notice is sent for the second instalment.
We recommend mailing two post-dated cheques with the two remittance stubs in the same envelope. The website of your financial institution can also be programmed to make your instalment payments at the appropriate times. Interest is charged if the instalments are not paid by their respective due dates.
Supplemental school tax bills may be mailed out during the year following the issuing of assessment certificates and are payable on the due date printed on the bills.
Language of correspondence
The Comité de gestion issues school tax bills in French. At the taxpayer’s request, an English-language version may be requested in accordance with the Charter of the French Language. This option is available to individuals only, not corporations.
To change the language of correspondence of your school tax bill, please contact us by telephone, fax, or email.
Municipal assessment roll
The school tax is based on the adjusted standardized value of your property. This is obtained by averaging the variation in taxable values resulting from the coming into force of the roll. Only municipalities have jurisdiction in the matter of assessment.
The increase or decrease in the value entered on the new assessment roll compared to that on the previous roll is averaged over the length of the roll, which is generally three years.
|Value on preceding roll||$100,000|
|Value on new roll||$130,000|
|Increase in value||$ 30,000|
|Duration of roll||3 years|
|Average increase per year||$10,000|
|Adjusted taxable value for school tax purposes|
For further information regarding the assessment of your property, please contact the municipality in which it is located.
The percentage breakdown of school tax bills applies only to properties in the territory of Harwood owned by “neutral” owners and is used to divide the school tax between the Comité de gestion and the Centre de services scolaire des Trois-Lacs, both of which have jurisdiction in this area. The percentages are established based on the number of students in the territory served by the two organizations:
|Centre de services scolaire des Trois-Lacs||75.4 %|
|Comité de gestion de la taxe scolaire de l’île de Montréal||25.6 %|
The previous balance shown on the school tax bill is the amount of the school tax plus outstanding interest on the date the bill was printed.
Since arrears were calculated as of the printing date, payments made and amounts payable after that date are not included in the calculation of arrears.
Interest is payable on school taxes at the rate applicable under the first paragraph of section 28 of the Tax Administration Act. Every tax bill clearly states the applicable interest rate and the fact that it may be changed without notice.
Interest is added automatically to any bill not paid by the due date. Interest is calculated daily.
The Education Act specifies that no payment of school taxes or interest may be waived.
A property owner with serious grounds to believe that interest charges have been wrongfully added to their account should send a written request to have their account reviewed, provide their name, address, and account number, explain the reasons for their request, and attach supporting evidence.
The owner must pay their bill before their account will be reviewed.
To avoid interest charges, new property owners must pay their school tax installments by their due dates.
If the assessment roll is not updated before the school tax bill is mailed, it may be sent to the previous owner. The Comité de gestion does not issue new school tax bills when ownership changes hands.
If you receive a school tax bill for a property you have sold, kindly return it to us or forward it to the new owner.
A copy of the school tax bill will be sent to the mortgagee only if their name appears on the account. If they are not registered, they will not be notified of payments to be made.
It is the owner’s responsibility to ensure that their school tax bill is paid. They must take the necessary steps to ensure that the mortgagee makes the required payments on their behalf.