TRANSFER DUTIES
The transfer duties of immovables are established accordingly to the Act respecting duties on transfers of movables (R.S.Q., c. D-15.1, chapter II, Section I).
The municipality must collect duties on the transfer of any immovable located within its territory, computed in relation to the basis of imposition established according to the following rates:
- 0.5 % on the first $55 200,
- 1.0 % on the portion included between $55 200 and $276 200,
- 1,5 % on the portion included between $276 200 and $500 000, and
- 3,0 % on the portion exceeding $500 000.
SPECIAL DUTIES
Special duties are a form of compensation in lieu of transfer duties that are billed to buyers whose transaction is exempted. The Act respecting duties on transfers of immovable, R.S.Q., chapter D-15.1, sets the amount of the special duties in accordance with the transferred values:
If a new owner is exempt from payment of the land transfer duty, a municipality may collect a supplementary tax. This right cannot be collected in addition to the land transfer duty.
| Property Value | Amount to pay |
|---|---|
| Immovable valued at less than 40 000 $ | Special duty equal to the tax base at the rate of 0.5% |
| Immovable valued at $40 000 or more | 200.00 $ |
Where the total amount of taxes to be paid is greater than three hundred dollars ($300), taxes may be paid, at the option of the taxpayer, in a single payment or in three equal installments as indicated below:
1st installment date: March 23, 2023
2nd installment date: June 22, 2023
3rd installment date: September 21, 2023
No collection remedy may be instituted against a debtor who makes the payments within prescribed deadlines. Note that when a payment is not made when due, interest and penalties apply only on the amount of the unpaid installment.
For 2023:
Interest: 11 %
Penalty: 5 %
NSF cheque: $35
Sale of properties for non-payment of taxes
Under the provisions of sections 511 to 538 of the Cities and Towns Act (R.S.Q. c. C-19), a municipality may proceed with the sale by auction of immovables on which the taxes imposed have not been paid.
Immovables in arrears and on which taxes have not been paid for two (2) years will be the object of a sale for non-payment of taxes during the year. This year (2023), there is no sale of properties for non-payment of property taxes or transfer duties. Consult the list of properties not sold filed with the Bureau publicité des doits.
Payment method
Residents have four ways to pay their taxes:
By mail: Cheque payable to the Town of Hudson
In person: At Town Hall; cash, cheque or Interac. Credit cards are not accepted.
At your financial institution: With your detachable coupon
Online at the website of your bank: Please identify your account with the 18 digit Matricule/File number.
Remember to allow sufficient time. Any payment received after deadlines will incur interest charges and penalties.
Please note that there will be no reminder for the 2nd and 3rd installments.
Adjustment of a property valuation
When you undertake construction, renovation or demolition affecting the value of your property, the property valuation will be adjusted.
The Town may then send a supplementary tax notice for the current year or earlier.
To contact the Taxation Clerk:
By email:
taxation@ville.hudson.qc.ca
By telephone:
450-458-5347, ext 2132
