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 50 900 $;
1.0 % on the portion included between 50 900,01 $ and 254 400,00 $;
1,5 % on the portion included between 254 400,01 $ and 500 000,00 $;
2,0 % on the portion included between 500 000 ,01 $ and 1 M $;
2,5 % on the portion exceeding 1 M $.
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.
Amount to pay
Immovables less than 5 000 $
Immovables between 5 000 $ and less than 40 000 $
Special duties equal to the tax base at the rate of 0.5%
Immovable of $40 000 or more
The Town of Hudson has established that municipal taxes can be paid in three (3) equal installments. Payment dates for 2020 are below.
1st installment date: Friday March 27th, 2020
2nd installment date: Thursday June 25th, 2020
3rd installment date: Wednesday September 23rd, 2020
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.
Interest: 11 %
Penalty: 5 %
NSF cheque: $35
Sale of properties for non-payment of taxes
The Cities and Towns Act empowers municipalities to sell a property for non-payment of municipal or school taxes. Although this recovery method requires no prior judgement, it is governed by strict procedures.
This information is provided to facilitate understanding of the provisions of the Cities and Towns Act(RSQ, c C-19). Please refer to the Act, specifically sections 511-538 for the official provisions.
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.