Taxation and assessment roll
Payment dates of the tax account for the year 2023
Installment 1: March 30, 2023
Installment 2: May 30, 2023
Installment 3: July 30, 2023
Installment 4: September 30, 2023
How to pay ?
On your tax account, you will find 4 coupons corresponding to the 4 payments that you can attach with post-dated checks, and / or write the registration number or reference code on your check (s).
Please make your check (s) payable to VILLE DE PERCÉ and mail it to:
City of Percé
Taxation service
137 Route 132 West, PO Box 99
Percé (Quebec) G0C 2L0
You can also make your payments in most financial institutions through an ATM, on the Internet or directly at the counter.
At the automatic teller machine of your banking institution or by internet, on the website of your banking institution. You will need the following information:
- Supplier: CITY OF PERCÉ
- Enter the registration number ***
CAUTION: If you have several accounts, you must pay each individually by entering the registration number for each account you pay. You can create several invoices for the supplier CITY OF PERCÉ, so you choose the correct personnel number when you pay.
*** The reference number to use is the one appearing in the box of your tax account entitled “Matricule” (starting with an F). You must enter it without letters, hyphens or spaces. This reference number consists of 16 digits. Depending on the banking institution, you may not have to enter all 0s at the end.
Do not enter the letter F example: 1234567890000000
On your tax account, you will find 4 coupons corresponding to the 4 payments, which you can give to the cashier.
Important:
- Credit cards are not accepted.
- A receipt is issued upon request only.
- For taxes, a copy of your tax account should be used and not a copy of your receipt.
Sale of property for non-payment of taxes
The sale of properties for non-payment of taxes will take place at the Percé City Hall on Wednesday, March 29, 2023 at 10 a.m.
New owners
The City of Percé sends the tax bills in February and does not send any tax bills to the new owners during the acquisition. This portion of taxes due for the year of acquisition is normally mentioned when signing the contract with the notary. If this is not the case, it is the responsibility of the purchaser to communicate with the taxation department of the City of Percé to obtain this information.
If you have any questions regarding your tax bill, please contact:
Nicole charbonneau
581-353-2006
taxes@ville.perce.qc.ca
More information :
To notify us of a change of correspondence address, please complete this change of address form .
If you are unable to change your address online, please contact the taxation department at 581-353-2006 or by email at taxes@ville.perce.qc.ca, depending on the hours. opening of this service.
It is important to make this change of address FOR ALL YOUR PROPERTIES.
EVALUATION ROLE
The MRC is responsible for preparing and updating the assessment rolls on its territory. The Servitech firm was awarded the contract until 2023. Assessment rolls are documents indicating to municipalities the actual value for municipal and school taxation purposes. They also provide a great deal of descriptive information on the properties of each municipality, such as the number of units of assessment, housing, industries, businesses, property value as well as data useful for calculating the standardized property wealth.
You can obtain additional information regarding the property assessment by following this link.
Note that the City of Percé has no control over the establishment of the values entered on the roll and that these are established by the specialized firm Servitech.
Follow this link to consult the property assessment roll and the online graphic matrix
Source: Rocher-Percé RCM
REQUEST FOR REVIEW
A person who has an interest in contesting the accuracy, presence or absence of an entry on the assessment roll relating to property that he or another person owns may file a request for review on this subject with of the MRC. In accordance with by- law 121-97 , a sum of money is payable when filing the request for review. The Law provides for the situations which give the right to request a review and sets deadlines for each of them.
A new property assessment roll for the municipalities of Percé, Sainte-Thérèse-de-Gaspé, Grande-Rivière and Chandler will come into force on January 01, 2022. Taxpayers from these municipalities will have until April 30, 2022 to exercise the right to file a request for review.
The next property assessment roll for the municipality of Port-Daniel-Gascons will be filed in September 2022. The taxpayers of this municipality will have until April 30, 2023 to avail themselves of the right to file a request for review.
In the event of a modification of the roll made by certificate or following an automatic correction notice, a taxpayer has 60 days following the sending of the notice to submit a request for review. It is preferable to communicate with the MRC for any information relating to a request for review.
You can download by-law 121-97 relating to the payment of a sum of money when filing a request for review.
Source: Rocher-Percé RCM
Property transfer tax (welcome tax)
The right of real estate transfer , also frequently called “ t welcome axis ”, Owes this name not to an intention to“ welcome ”newcomers, but rather comes from the fact that it is Jean Bienvenue, then provincial minister of municipal affairs, who allowed the establishment of this field of taxation. .
The collection of property transfer duties by municipalities has been compulsory since 1992 (between 1976 and 1992, it was optional) and is governed by two provincial laws: the Act respecting duties on property transfers (RSQ, c. D 15.1) ( the “Act”) and the Act respecting municipal taxation (RSQ, c. F-2.1). Under these laws, every municipality must collect a duty on the transfer of any immovable located in its territory. This right must be assumed by the purchaser of the building. It is payable in a single payment, 30 days after issuance of the invoice.
Calculation of transfer tax
The Law provides that the tax base for the transfer tax is calculated from the highest of the following amounts:
- the amount of consideration provided for the transfer of the building (the price paid);
- the amount of consideration stipulated for the transfer of the property (the price entered in the deed of transfer);
- the amount of the market value of the immovable at the time of its transfer (standardized value entered on the municipal assessment roll).
Supplementary law
The supplementary duty is a compensation invoiced to the purchasers of a building who are exempt from the payment of a transfer duty. The Law on duties on real estate transfers fixes the amount of the supplementary duty according to various criteria.
Exemptions and exclusions
Certain transfers of real estate are specifically exempted or excluded from the scope of application of rights on real estate transfers, this is the case in particular:
- purchases of buildings forming part of a registered agricultural operation;
- purchases made by public bodies;
- any transfer where the purchase price is less than $ 5,000;
- any transfer of property between parents in a direct ascending or descending line (other than brothers and sisters), either son, daughter, father, mother, between spouses, between father-in-law, mother-in-law, son-in-law, son-in-law and daughter-in-law);
- any transfer of property to his company, by a shareholder holding more than 90% of the shares of this company or vice versa.
For more information, please contact the taxation service at 581-353-2006 or by email at taxes@ville.perce.qc.ca, depending on the opening hours of this service.
Real estate transfer rights
The City of Percé sends all new owners a real estate transfer tax account, also called a welcome tax . The property transfer tax is imposed on any transfer of property rights and is payable in one installment by the purchaser of the building within 30 days of the invoice date.
Tax bill
The tax bill is sent to all owners at the start of the year. The City of Percé does not issue a new tax bill upon transfer of ownership. The portion of taxes due for the year of acquisition is normally mentioned when signing the contract with the notary. If this is not the case, it is the responsibility of the purchaser to communicate with the taxation department of the City of Percé to obtain this information.
If you have any questions regarding your tax bill, please contact:
Nicole charbonneau
581-353-2006
taxes@ville.perce.qc.ca
Note that municipal tax adjustments between the seller and the buyer are usually made at the notary, during the transaction.
The sale of properties for non-payment of taxes will take place at the Percé City Hall on Wednesday, March 29, 2023 at 10 a.m.
Need more information?
We invite you to contact the taxation department according to the following schedule:
From Monday to Thursday
8.15 a.m. to 12 p.m. and 1 p.m. to 4.30 p.m.
Telephone: 581-353-2006 | Fax: 418-782-5487
taxes@ville.perce.qc.ca
Please note that this service is closed on Fridays.
Notices and regulations
Support measure for intergenerational residences (see the following regulations):
Comparison of transfer income 2010-2016
Comparison of general tax rates 2006-2016
By-law number 493-2015 concerning municipal water and sewer services
By-law number 495-2016 amending By-law 485-2014 establishing the pricing of residual materials
By-law number 485-2014 establishing the pricing for the management of residual materials