3. The community shall provide that when the tax base is taken into account without regard to any change, the tax base corresponds to
(1) the standardized property value established for the current fiscal year in accordance with Division I of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1);
(2) the fiscal potential established for the current fiscal year in accordance with section 261.5 of that Act; or
(3) the fiscal potential that would be established for the current fiscal year if the number 0.48 in subparagraph 2 of the first paragraph of section 261.5 of that Act were replaced by a lower number fixed by the community.
For the purposes of this Regulation, “current fiscal year” means the fiscal year for which the amount of the contribution is calculated.