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Taxation and property assessment
How is the tax rate determined?
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 2025, tax rates in Bolton-Est are :
| Tax Rates — 2025 | |
|---|---|
| Real Estate Tax | $0.3975 per $100 of assessment |
| Public Security (fixed rate) | $101.62 |
| Residual Materials (fixed rate) | $140 |
| Ecocenter | $10 |
| Container (fixed rate) | $1953.78 |
Terms of payment
Due dates 2025
Tax bills under $300: one payment, February 24, 2025
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 24, 2025
- 2nd instalment: May 5, 2025
- 3rd instalment: July 7, 2025
- 4th instalment: September 8, 2025
How to pay
Online
Via your banking institution's website*
- 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.
Tax sales
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.
How does municipal assessment work?
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, in effect for the years 2024, 2025 and 2026, was filed in the fall of 2023. It is based on real estate market conditions as of July 1, 2022.
Municipal appraisal: “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.
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.
Section 15 LFM - 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.
Here's a short video to help you understand the municipal assessment process:
Consult the assessment roll
You can consult the municipal assessment of any property on the territory of the Municipality of Bolton-Est directly on the website of the municipality's appraiser, the firm JP Cadrin et associés.
Contesting your property assessment
If you wish to request a review of your property's assessment, you must contact the firm JP Cadrin et associés directly, at 819 843-3635. This is not the responsibility of the municipality.
It is possible to request a review, but certain conditions apply. In particular, the request must be made when the triennial roll is filed. The official procedure can be found on the back of your tax bill.
Real estate transfer tax
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 31st day following the sending of an account by the Municipality.
An additional fee of $200 applies to exempt transfers.