Owner · Taxes
It is the smaller of the two property tax bills, and the one that raises the most questions. Here is what it is, how it is calculated, and what happens to it when you sell.
The school tax is a separate bill from the municipal tax, sent by the school service centre and calculated on the property's assessed value in the roll. Since the provincial reform, Quebec applies a uniform rate across its whole territory, which ended the large gaps that used to exist between regions. The calculation also provides an exemption on a first tranche of the assessment, which reduces the amount for every property. Two points regularly surprise new owners. First, the bill arrives separately and at a different time of year than the municipal bill, generally in summer. Second, it is adjusted at the notary when the property is sold, just like municipal taxes, which explains part of the amount claimed at signing. It applies to every owner, with or without children in school.
It is a property tax collected by the school service centre of the territory, calculated on the property's value as entered in the assessment roll. It funds part of the school network. It applies to every owner, whether or not they have children in school. The answer is the same as for most property taxes: funding rests on the property, not on the use of the service.
The calculation rests on the value entered in the roll, to which the uniform provincial rate applies, after an exemption on a first tranche of value. The assessment used is the same as the municipal roll, whose workings are explained in municipal assessment versus market value. A roll increase therefore shows up on both bills.
Issuer: the school service centre, not the municipality. Rate: uniform across Quebec since the reform, whereas the municipal rate varies a lot from one city to another. Timing: the bill arrives at a different time of year, generally in summer. Amount: clearly lower than the municipal bill in most cases.
Like the municipal tax, the school tax is adjusted at the notary: the buyer reimburses the seller the portion paid in advance for the period after the sale, or the reverse. It is one of the first-year surprises for new owners, and one of the closing budget lines listed among the costs nobody tells you about.
A complete owner's budget includes the mortgage, municipal taxes, the school tax, insurance, energy and a maintenance provision. Taxes are sometimes paid through a tax account built into the mortgage payment, depending on the agreement with the lender.
Since the provincial reform, Quebec applies a uniform rate across its territory, which ended the large gaps that used to exist between regions and between school service centres. The amount now varies with the property's value, not its location.
Yes. Like most property taxes, it rests on the property, not on the use of the service. Every owner is subject to it, with or without children in school, the same way they pay for roads or municipal parks without using them equally.
Yes, exactly like the municipal tax. The notary calculates an adjustment: the buyer reimburses the seller the portion already paid for the period after the sale, or the seller credits the buyer as the case may be.
Also available in French: version française de ce guide.
Published September 1, 2026 by the Loaa & Manseur team, the number 1 team at RE/MAX Platine in 2024 and 2025, 6th RE/MAX team in Quebec, 15th in Canada and in the global top 50 according to the official RE/MAX ranking. Tell us about your project.
Équipe no 1 de RE/MAX Platine en 2024 et en 2025, 6e au Québec, 15e au Canada et dans le top 50 mondial au classement officiel RE/MAX. Réponse en moins de 24 heures, sept jours sur sept.