Tax bills are sent out once a year, around late January.
The first payment is due within 30 days of the date on which your bill is posted. The deadlines for the other two payments are set by the Règlement sur l’imposition des taux de taxes foncières, adopted in December.
Tax rates are based on the Town’s anticipated expenses and the budget required to finance them. The cost of every service provided by the Town is evaluated, and the total is divided among taxpayers according to the category of building or other immovable property taxed.
Deadlines in 2019:
Dates to come
1st instalment: March 1
2nd instalment: June 3
3rd instalment: September 3
Late payment: You will receive a statement of account by mail about one month after each deadline.
IN PERSON (Town Hall):
- Cheque or postdated cheque*
*The Town’s Administrative and Financial Services Department accepts postdated cheques for all three payments. Cheques must be made out to the Town of Pincourt.
- Interac (debit)
Through your mortgage lender
Mortgage lenders regularly send the Town a list of addresses for which they handle municipal tax payments.
To arrange for your municipal taxes to be paid along with your mortgage, contact your mortgage lender.
You are responsible for ensuring that your mortgage lender makes all payments on schedule.
THROUGH YOUR FINANCIAL INSTITUTION:
*To make an online payment, you will need the 18-character registration number shown at the top of your Notice of Property Assessment.
- At the teller
- At an ATM
Receipts will be issued upon request only. Please keep your tax bill for income tax purposes. No reminders are sent out for municipal tax payments.
There are two important things to bear in mind:
- Your tax bill is linked to the property, not the owner.
- Administrative and Financial Services does not issue new tax bills when the owner of a property changes.
If you are a new owner, you may receive a tax bill issued to the former owner.
Regardless of the name indicated on the bill, you are required to pay all taxes assessed for your property by the established deadlines.
To find out how much tax is owed for your property, contact your notary as soon as possible. At the time of the purchase transaction, your notary will divide the amount owing between you and the seller. The calculation is shown on a document enclosed with your purchase agreement.
In the event of tax arrears, interest will be applied to the amount of the unpaid taxes. Interest is calculated from the day after each due date and is applied to the amount of each instalment, not to the entire tax bill.
The interest rate for late payments is currently 13%.
A sale for taxes is the sale, by public auction, of immovables (buildings or land) for which municipal taxes or property transfer duties have not been paid, Immovables listed for sale are those for which municipal taxes were not paid for the previous year or for which transfer duties were due on December 31 of the previous year.
Before putting an immovable up for sale, the Administrative and Financial Department takes various steps to recover the unpaid sums from the owners.
- A statement of account is issued approximately one month after every due date.
- In mid-year, a statement of account is sent out with a letter explaining the risks involved and recommending that the owner make an arrangement to pay the balance due by August. If the owner fails to do so, the Town Clerk’s Office and Communication Department is forced to take legal steps to recover the amount owing, which incurs additional costs.
The list of immovables for sale is generally tabled at a Town Council meeting in August. The owners have until the date of the sale, generally in November or December, to pay the unpaid taxes and any associated costs.
The sale of immovables for non-payment of taxes is governed by the Cities and Towns Act.
Tax sale process
Any person wishing to participate in the sale must produce proof of his or her identity (driver’s licence, Québec Medicare card, Canadian passport or any other official document containing the person’s photo).
If you are acting on behalf of another individual
If you are acting on behalf of another individual, you must also produce a power-of-attorney signed by the person you are representing. Otherwise, you will be deemed to be acting on your own behalf.
If you are acting on behalf of a business entity (corporation)
- A person representing a business entity must produce the following documents:A true copy of the resolution or bylaw adopted by the board of directors of the business entity designating you as its legal representative.
- A copy of the “attestation” mentioned in Section 108 of An Act respecting the Legal publicity of enterprises issued by the Registraire des entreprises.
All interested parties should be present at 10:30 a.m. on the day of the sale, so they can sign up and obtain a number. This will facilitate the work of city officials conducting the sale.
An updated list of properties being put up for sale will be distributed, along with a copy of sale conditions. Anyone wishing to buy a property may consult the unofficial plan made available for further information.
The tax sale starts at 11:00 a.m. A city official reads the terms of sale and then begins auctioning off the properties in the order in which they appear on the list.
Please note that an owner can pay the outstanding balance at any time prior to the sale and the property in question will be removed from the list. Properties may, accordingly, be taken off the list at any time of the day.
When a property is put up for sale, anyone wishing to bid must step up to one of the microphones and do so. Bidders must give their name, address, occupation and state if they are bidding for themselves, for another person or for a business entity.
The property will, after three calls, be sold to the highest bidder. The property is purchased at the buyer’s risk and peril.
The buyer must at that time pay the full amount of his or her bid along with any applicable taxes (GST/QST), in cash, certified cheque or bank draft. Neither credit nor debit cards will be accepted.
The city clerk will then give the successful bidder a certification of sale by auction.
Buy back by the owner
An immovable sold for taxes may be redeemed by the owner or his legal representatives at any time within the year after the day of adjudication, on payment to the purchaser of the sale price, including the cost of the certificate of adjudication, with interest at the rate of ten percent a year, a fraction of a year being counted as a whole year. When the immovable sold is a vacant lot, the amount payable to the purchaser must also include the total municipal, school, general, and special taxes imposed on the immovable from the date of purchase, if they have been paid by the purchaser. If they have not been paid, the redemption frees the purchaser from the payment and binds the owner to pay them.
Deed of sale
The purchaser, on producing the certificate of purchase and on proving the payment of all municipal and school taxes that have in the meantime become due for the same immovable, is entitled, at the end of one year, to a deed of sale from the council. He is also entitled to the deed of sale at any time before the end of that period, with the consent of the owner of the immovable or his legal representatives and of the prior or hypothecary creditors, who must intervene in the deed of sale to attest their
The buyer must retain the services of a notary of his or her choosing. The notary will then prepare a final deed of sale. The buyer is responsible for assuming all of the costs involved in obtaining a final deed for the property that has been purchased at the tax sale. Any taxes encumbering the property must be paid at the time the deed is prepared.
Owners of single-family homes that include intergenerational housing units can now take advantage of a tax credit on their water, sewer and garbage collection services. Instead of paying service taxes for both units, they will only have to pay the taxes for the main dwelling.
Certain eligibility requirements apply.
For example, the occupants of the secondary housing unit must be related by blood or marriage to the occupants of the main dwelling (including common-law spouses).
The secondary unit must also have certain characteristics proving that it is self-contained housing, including its own kitchen.
To qualify for the tax credit for a given year, the owner of the main dwelling must fill out a form available from the Town Clerk’s Office and Communication Department at the Town Hall. The form must be completed by the end of the year in question and every year thereafter.