Understanding school tax
CGTSIM taxation territory
The CGTSIM collects school taxes for all taxable properties within the territories served by the school service centres and school boards on the Island of Montréal:
The territory served by the CGTSIM includes the City of Montréal, the 15 municipalities located on the Island of Montréal, and 23 municipalities located west of the Island of Montréal, in the Harwood territory. On the Island of Montréal, all property owners receive a school tax bill from the CGTSIM. In the Harwood territory, only property owners registered as English-speaking or “neutral” receive a school tax bill from the CGTSIM. The French-speaking school service centre in this territory, the Centre de services scolaire des Trois-Lacs, collects its own school tax.
- Rivière-Beaudette
- Saint-Télesphore
- Saint-Polycarpe
- Saint-Zotique
- Les Coteaux
- Coteau-du-Lac
- Sainte-Clet
- Les Cèdres
- Pointes-des-Cascades
- Île-Perrot
- Notre-dame-de-l’Île-Perrot
- Pincourt
- Terrasse-Vaudreuil
- Vaudreuil-Dorion
- Vaudreuil-sur-le-lac
- Île-Cadieux
- Hudson
- Saint-Lazare
- Sainte-Marthe
- Sainte-Justine-de-Newton
- Très Saint-Rédempteur
- Rigaud
- Pointe-Fortune
In the Harwood territory, only property owners registered as English-speaking or “neutral” receive a school tax bill from the CGTSIM. The French-speaking school service centre in this territory, the Centre de services scolaire des Trois-Lacs, collects its own school tax.
Who are “neutral” property owners?
The term “neutral” refers to owners of taxable properties who are not affiliated with a specific school network (French or English). “Neutral” owners include:
- Individuals who:
- Do not have a child enrolled in a public school;
- Are not registered on the electoral list of an English school board;
- Have not made a valid choice of affiliation to a school service centre;
- And own a taxable property in Québec.
- Legal entities (businesses, corporations, etc.):
- Are automatically considered “neutral”;
- Do not have the right to choose a specific school service centre or school board;
- Their school tax is therefore distributed among the school service centres and school boards with jurisdiction over the territory.
- Non-resident owners: Those who own property in Québec but do not reside there are also generally considered “neutral,” since they usually do not meet any of the affiliation criteria.
Taxing neutrals:
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 CGTSIM and the Centre de services scolaire des Trois-Lacs, both of which have jurisdiction in this area. The percentages for 2025-2026 are established based on the number of students in the territory served by the two organizations:
- Centre de services scolaire des Trois-Lacs 75.7%
- Comité de gestion de la taxe scolaire de l’île de Montréal 24.3%
School tax: an essential support for the education network
School tax revenue helps fund critical aspects of education. It enables the school network to finance:
- The maintenance and operation of its facilities;
- The administration and management of its establishments;
- The head office expenses;
- A part of the management of school transportation.
This funding contributes to the stability of the education network and promotes a supportive learning environment.
School tax rate per taxable property
2025-2026 school tax rate: $0.08423
per $100 of adjusted standardized assessment of taxable immovables
The tax rate is determined annually by the Ministère de l’Éducation du Québec. It is published in the Gazette officielle du Québec no later than June 15 each year.
Calculating school tax for a taxable property
An annual basic exemption of the first $25,000 of the property’s assessed value is applied to each school tax account.
Municipal assessment roll
The school tax is calculated based on the property’s adjusted standardized value. This value is obtained after spreading the change in assessed values resulting from the implementation of the assessment roll. Only municipalities have authority over property assessments.
The spreading of value changes involves distributing the increase or decrease in assessed value compared to the previous roll over the roll period, which is generally three years. For any information regarding the assessment of your property, contact the municipality where the property is located.
Example
Value on preceding roll: $400,000
Value on new roll: $430,000
Increase in value: $30,000
Duration of roll: 3 years
Average increase per year: $10,000
Adjusted taxable value for school tax purposes:
Year 1: 410 000 $
Year 2: 420 000 $
Year 3: 430 000 $
FORMULA TO CALCULATE SCHOOL TAX
Adjusted standardized value (minus) $25,000 exemption = Taxable value
Taxable value × (school tax rate / 100) = School tax
Example
Adjusted standardized value: $430,000
Exemption: $25,000
School tax rate: 0.08423
School tax = (430,000 – 25,000) × (0.08423 / 100) = $341.13