Taxation and property assessment

The property tax rate is determined each year by the municipal council, taking into account the value of all properties and the revenues expected to provide municipal services. It is applied to each $100 of taxation. 

The annual tax bill includes:

• property tax, based on the value of the property (land and residence), using the rate set by elected officials when adopting the budget; 
• service taxes.

In 2026, tax rates in Bolton-Est are :

Due dates 2026

Tax bills under $300: one payment, February 23, 2026

Tax bills of $300 and over: Tax bills of $300 and over are payable in four (4) installments, on the following due dates:

• 1st instalment: February 23, 2026
• 2nd instalment: May 4, 2026
• 3rd instalment: July 6, 2026
• 4th instalment: September 8, 2026

How to pay 

Online

Via your banking institution's website* (Please note that all invoices owed to the Municipality can be paid this way, not just municipal taxes.) 

• Search for Municipalité de Bolton-Est as a supplier;
• Enter the first ten (10) digits of your registration number (found on your tax account).

*For all electronic transactions, allow at least three (3) business days before the due date to cover your financial institution's processing time.

By mail

• Make cheque* payable to the Municipality of Bolton-Est.
• Mail to 858, route Missisquoi, Bolton-Est, Quebec  J0E 1G0.

*Post-dated cheques are accepted.

In person*

At Town Hall, Monday to Thursday, 8:30 a.m. to 12 p.m. or 1 p.m. to 4 p.m. Outside our opening hours, you can use the mail chute at the door of the Town Hall.

*Only payments by cheque, Interac and cash are accepted.

Arrears and interest

An interest rate of ten percent (10%) per annum is applicable to unpaid receivables 2024, while a penalty of five percent (5%) is payable from the date on which a tax instalment is due and payable.

Consult the 2025 Taxation By-Law

The Municipality is authorized by law to recover tax arrears or any other sums unpaid for three years by auctioning the registration (property) in question.

Auctions are held annually by the MRC de Memphrémagog on behalf of the MRC municipalities.

A taxpayer may avoid having his or her property sold at auction by making full payment of all amounts owing to the MRC before the day of the auction.

The next tax sale will take place in 2026.

For further information

Contact the Memphrémagog MRC by telephone at 819 843-9292 or by e-mail at info@mrcmemphremagog.com.

The property appraisal represents the estimated real (or market) value of the land and residence of a given property. In Bolton-Est, this assessment is carried out by the independent firm JP Cadrin et associés. 

As in all Quebec municipalities, the assessment roll is revised every three years. The most recent assessment roll, effective for the years 2027, 2028, and 2029, was filed on September 14, 2026. It is based on real estate market conditions as of July 1, 2025.

Municipal Assessment: “An Essential Role”

The appraiser has two main mandates: to draw up an inventory of properties within the municipality's territory, and to establish the real value of these properties.

Here's a video to help you understand the municipal assessment process

What is real value?

The Act respecting municipal taxation specifies that the real value of a unit of assessment is its exchange value on a free market open to competition. 

How does the appraiser determine the real value of your property?

The appraiser may use a variety of methods, depending on the category of property being appraised, and may consider more than one method by correlation.

Keeping the assessment roll up to date

The assessor must revise the assessment roll to take into account certain events provided for in the Act respecting municipal taxation.

Appraiser's visit

The assessor or his representative may, in the performance of his duties, visit and examine a property located within the territory of the local municipality, between 8 a.m. and 9 p.m. from Monday to Saturday, except on a statutory holiday.

You can view the municipal assessment for any property within the Municipality of Bolton-Est directly on the website of the municipality’s assessor, JP Cadrin & Associates.

View the 2024–2025–2026 Assessment Roll

View the 2027–2028–2029 Assessment Roll 

Request a review of your property assessment

The Municipality of Bolton-Est has delegated authority over property assessments to the MRC Memphrémagog. The MRC is therefore responsible for the assessment process and requests for reviews.

If you would first like an explanation of the value assigned to your property, you can contact JP Cadrin et Associés, the contracted appraisal firm, at 819-843-3635 or by email at info@jpcadrin.ca.

If you wish to formally request a review of an entry in the new 2027–2029 tax roll, the request must be submitted to the MRC Memphrémagog in accordance with the established procedure. Specifically, it must be filed no later than April 30, 2027, using the prescribed form, and must be accompanied by the applicable fees.

If my property assessment increases by 20%, will my taxes also increase by 20%?

Property assessment and property taxes are two different things. The assessment roll establishes the value of properties, while tax rates are determined separately by Municipal Council as part of the budget process.

We will therefore need to wait until the 2027 budget and tax rates are adopted to know the actual impact of the new assessment roll on property tax bills.

Why might my property assessment increase by more or less than the average?

The 16.4% increase for the residential sector is an overall change, not a rate applied uniformly to all properties.

A property’s new value depends on market analysis and its specific characteristics. It is therefore normal for changes to vary from one property to another.

What date are the new property values based on?

The values in the new assessment roll are based on real estate market conditions as of July 1, 2025, which is the reference date used for the 2027–2029 assessment roll.

Where can I consult the new assessment roll?

The 2027–2029 assessment roll can be consulted at the Bolton-Est municipal office during regular business hours.

Consult the assessment roll

I have questions about my property assessment. Who should I contact?

For explanations regarding your assessment file or the value assigned to your property, you can contact the appointed property assessment firm:

Email: info@jpcadrin.ca

You may also contact the MRC de Memphrémagog.

Can I request a review of an entry on the new assessment roll?

Yes. A person with an interest may request a review of the accuracy, presence or absence of an entry on the assessment roll concerning a property owned by that person or by another person.

What is the deadline for filing an application for review?

The application must be filed no later than April 30, 2027.

How do I submit an official application for review?

To be admissible, the application must:

• be filed no later than April 30, 2027;
• be made using the prescribed form;
• be submitted to the MRC de Memphrémagog;
• be accompanied by the applicable fee established by MRC regulation.

Where do I submit my application for review?

The application must be filed with or sent by registered mail to:

MRC de Memphrémagog
455 MacDonald Street, Suite 200
Magog, Quebec J1X 1M2

Is there a fee to request a review?

Yes. All requests for a reassessment must be accompanied by the fee specified in MRC de Memphrémagog Regulation 12-24.

The amount varies depending on the assessed value of the assessment unit:

• $85: assessed value of $500,000 or less
• $355: assessed value of more than $500,000 up to $2,000,000
• $590: value over $2,000,000 up to $5,000,000
• $1,180: value over $5,000,000

The bylaw also provides for specific fees for requests concerning the rental value of a business premises.

Where can I obtain the application for review form?

The form is available from the MRC de Memphrémagog, located at 455 MacDonald Street, Suite 200, in Magog.

The Municipality collects a real estate transfer tax from any purchaser of a property located on its territory.

The amount of the real estate transfer tax is calculated on the basis of the highest of the following amounts :

• the price paid to acquire the immovable (including the value of any property given in exchange by the buyer);
• the sale price recorded in the deed of transfer;
• the market value of the immovable at the time of transfer, which corresponds to: the property value entered on the property assessment roll x the comparative factor for the year of transfer.

The transfer tax is calculated according to the following scale and the amount determined above:

• 0.5% on the first $61 500;
• 1.0% on the portion from $61 501 to $307 800;
• 1.5% on the portion between $307 801 and $500,000;
• 3.0% on the excess over $500,001.

The transfer tax is payable no later than the 31^st day following the sending of an account by the Municipality.

An additional fee of $200 applies to exempt transfers.