Coming into Force of New Exclusions from the Assessment Roll for Robotic Devices Used in Commercial Warehousing and Reminder Regarding the New 2026-2027-2028 Property Assessment Roll

On January 1, 2026, the Act respecting municipal taxation (the “Act”) was amended with the coming into force of section 64.3, which excludes from entry on the assessment roll robotic devices used, or intended to be used, for commercial warehousing purposes.

On the same date, the Regulation to define the terms “robotic devices” and “commercial warehousing” (the “Regulation”) came into force, clarifying the scope of the new section 64.3 of the Act.

Accordingly, the Regulation defines what constitutes “robotic devices” under two categories.

First, “robotic devices” means a device or a machine that:

a) operates autonomously by means of a computer system;

b) uses the information transmitted by one or more sensors to analyse its environment in real time in order to adapt to it;

c) has freedom of movement that allows it to manipulate or move, on at least two axes, products of varying sizes, shapes and weights; and

d) can carry out more than two different tasks.

Second, the Regulation defines robotic devices any accessory that is used exclusively in the operation of a device covered by the preceding definition, except any base on which the device is placed.

Lastly, the Regulation defines “commercial warehousing” as “any product handling, grouping, disposition, storage, picking or distribution operation carried out in a location where the products so stored are intended to be distributed in a retail outlet or sold remotely.”

Accordingly, only devices or machines that meet the definitions set out in the Regulation and perform a commercial warehousing function as described above will not be entered on the assessment roll.

The amendment to the Act and the coming into force of the Regulation adapt the legislative framework by allowing certain equipment used in the course of business operations to be excluded from the property assessment roll, making it possible to anticipate highly advantageous tax savings aimed at fostering innovation.

This new regulatory framework will be subject to interpretation by municipalities. Accordingly, it will be essential to have it reviewed to ensure that it is appropriate for your specific situation.

We also wish to remind you that a new property assessment roll has come into force in several cities in Quebec, including Montréal, Lévis, Terrebonne, Chambly, Saint-Jérôme, Sorel-Tracy, Beauharnois and Rimouski. You have until April 30, 2026, to file an application for review regarding the entries on the property assessment roll. In this regard, we invite you to review the various entries that may be contested (value, taxation category, number of units and various taxes), as shown on your notice of assessment and your tax account.

Whether you have questions about the new property assessment roll or about your company’s use of robotic devices or machines, our municipal taxation team is here to help.