Administration
Municipal taxes and finances

Local municipalities, MRCs, metropolitan communities, public transport organizations and intermunicipal authorities must transmit their financial report and other financial information to the ministry Affaires municipales et de l'Habitation (MAMH) each year. The municipality of the Township of Low invites you to consult their site for additional information such as the financial profile and forecast data.

  • Budgets and Three-Year Capital Expenditure Program (CEP)
  • Property taxes

    Property tax, more commonly known as “municipal taxes”, constitutes the main source of revenue for Quebec municipalities. It is mainly composed of the general property tax, calculated based on the assessment of properties, and rates for waterworks and residual materials management services, in accordance with the provisions of the Municipal Taxation Act. It is through this contribution of income that municipalities can develop and equip themselves with infrastructure as well as services to the population.

    The tax invoices will be mailed soon to the owners registered on the assessment roll. Tax rates are determined annually by the Municipality's operating budget, which is adopted by the municipal council during the month of December of the previous year.

    In 2025, the property tax rate for the fiscal year is established as follows:

    Residual class: $0.6626 per hundred dollars of valuation;
    Non-residential category: $0.7842 per hundred dollars of assessment;
    Buildings with six or more units: $0.7099 per hundred dollars of assessment;
    Agricultural operation: $0.6626 per hundred dollars of valuation;
    Industrial class: $0.7890 per hundred dollars of valuation;
    Forestry class: $0.6626 per hundred dollars of assessment;

    It is necessary to add to property taxes the rates for household waste, fire safety and the Sureté du Québec (By-law 2025-001).

    You can consult the brochure that was sent with your tax bill.


    To pay your 2025 tax bill, the Municipality offers you the possibility of paying in 4 interest-free installments* for municipal tax bills greater than $300 on the following dates:

    Payment of the first tax coupon: March 31st, 2025
    Payment of the second tax coupon: May 30, 2025
    Payment of the third tax coupon: July 29, 2025
    Payment of the fourth tax coupon: September 29, 2025
    * Interest-free if deadlines are met.

    IMPORTANT: When a payment is not paid on its due date, only the amount of the payment due is then required and subject to interest at the annual rate of 15%. A penalty of 0.5% per full month of delay is added up to a maximum of 5% per year.

  • Mayor's Annual Report

    In accordance with article 176.2.2 of the Municipal Code, here are the reports presented to Lowites of the highlights of the mayor's financial report.

    2023

    2022

    2021

    2020

    2019

    2018

    2017

    2016

  • Financial statements

    Below you will find the consultation documents for the municipality's financial statements, in PDF format.