F-2.1 - Act respecting municipal taxation

Updated to 1 May 2024

This document has official status.

chapter F-2.1

Act respecting municipal taxation

The Minister of Finance exercises the functions of the Minister of Revenue provided for in this Act. Order in Council 1689-2022 dated 26 October 2022, (2022) 154 G.O. 2 (French), 6581.

CHAPTER I INTERPRETATION AND APPLICATION

1991, c. 32, s. 1.

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the clerk-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs, Regions and Land Occupancy;

“municipal body responsible for assessment” means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, and any group of persons or assets, such as a partnership, association or trust;

“property tax” means a tax or surtax imposed by a local municipality or a tax imposed under the Education Act (chapter I-13.3) on an immovable or, if it is imposed regardless of use, in respect of the immovable;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board, a school service centre or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is considered to be a school service centre.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

For the purposes of this Act, the production of electric power at a thermal power plant, as part of the operation of a private-sector enterprise, is considered to be industrial production.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 72; 2009, c. 26, s. 109; 2011, c. 11, s. 17; 2011, c. 16, s. 184; 2018, c. 5, s. 76; 2020, c. 1, s. 270; 2021, c. 31, s. 132.

1.1. This Act applies in the territory of every local municipality in Québec, with the exception of Northern, Cree or Naskapi villages.

However, the exception provided in the first paragraph applies subject to section 60 of the Cree Villages and the Naskapi Village Act (chapter V-5.1) and section 237 of the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

1991, c. 32, s. 3; 1996, c. 2, s. 682.

2. Unless otherwise indicated by the context, any provision of this Act which contemplates an immovable property, a movable property, a business establishment or a unit of assessment is deemed to contemplate part of such an immovable property, movable property, business establishment or unit of assessment, if only that part falls within the scope of the provision.

1979, c. 72, s. 2; 1991, c. 32, s. 4; 1999, c. 40, s. 133.

3. No suit, defence or exception founded upon the omission of any formality, even imperative, in any act of a community, municipality, school service centre, school board, of one of their officers or of an assessor, shall prevail, unless the omission has caused actual prejudice or it be of a formality whose omission, according to the provisions of the law, would render null the proceeding from which it was omitted.

1979, c. 72, s. 3; 1991, c. 32, s. 5; 2020, c. 1, s. 309.

CHAPTER II JURISDICTION

4. (Repealed).

1979, c. 72, s. 4; 1991, c. 32, s. 6; 2000, c. 56, s. 144.

4.1. (Repealed).

1990, c. 85, s. 112; 1991, c. 32, s. 7; 2000, c. 56, s. 144.

5. Subject to section 5.1, a regional county municipality has jurisdiction in matters of assessment in a local municipality whose territory is included in its own, except in the case of a municipality governed by the Cities and Towns Act (chapter C-19).

However, it has jurisdiction in respect of a municipality governed by the Cities and Towns Act whose territory is included in its own, provided the whole municipality was subject to the jurisdiction in matters of assessment of a county corporation immediately before the latter ceased to exist. It also has jurisdiction in respect of a municipality governed by that Act whose territory is included in its own under articles 678.0.1 to 678.0.4 of the Municipal Code of Québec (chapter C-27.1).

Only the representatives of local municipalities that are under the jurisdiction of the regional county municipality pursuant to the first or second paragraph are qualified to participate in the deliberations and votes of the council of the regional county municipality in the exercise of its functions in matters of assessment. Only such local municipalities shall contribute to the payment of expenses resulting from such exercise. They cannot, in respect of such functions, exercise the right of withdrawal provided for in the third paragraph of section 188 of the Act respecting land use planning and development (chapter A-19.1).

1979, c. 72, s. 5; 1988, c. 76, s. 14; 1991, c. 32, s. 8; 1996, c. 2, s. 683; 2001, c. 25, s. 108.

5.1. Notwithstanding any provision of a general law or special Act and subject to the third paragraph, a regional county municipality that has been designated as rural has jurisdiction in matters of assessment in respect of any local municipality whose territory is situated within its own territory.

The local municipality may not exercise the right of withdrawal provided for in the third paragraph of section 188 of the Act respecting land use planning and development (chapter A-19.1) in respect of the functions relating to the exercise of that jurisdiction.

A regional county municipality referred to in the first paragraph may enter into an agreement under which it delegates to a local municipality whose territory is included in its own the exercise of its jurisdiction in matters of assessment in the territory of the local municipality. Only a local municipality that, on the day before the date fixed for the coming into force of the order designating the regional county municipality as rural, was a municipal body responsible for assessment whose assessor is an officer, may be a party to such an agreement. Section 197 applies in respect of such an agreement.

2001, c. 25, s. 109; 2002, c. 37, s. 220; 2002, c. 68, s. 33.

5.2. (Repealed).

2002, c. 68, s. 34.

6. A local municipality which is not subject to the jurisdiction of a regional county municipality in matters of assessment has such competence in its own regard.

A regional county municipality acting as a local municipality with respect to the unorganized territory included in its own, in accordance with the Act respecting municipal territorial organization (chapter O-9), is subject to this section and not to section 5.

1979, c. 72, s. 6; 1991, c. 32, s. 8; 2000, c. 56, s. 145.

7. Where, following an amalgamation or annexation, the whole territory of a local municipality ceases to be subject to the jurisdiction of a municipal body responsible for assessment and becomes subject to jurisdiction of another body, the conditions of the transfer shall be determined by mutual agreement or, failing agreement and at the request of one of the bodies, by the Commission.

1979, c. 72, s. 7; 1991, c. 32, s. 8.

8. The expenses incurred under section 5 or 5.1 by a regional county municipality with regard to several local municipalities shall be apportioned among them in the manner provided in the Act governing them in such matter, according to the criterion it determines by by-law, which may vary according to the nature of the expenditures.

Failing such a by-law, the expenses shall be apportioned among the local municipalities in relation to their respective standardized property values, within the meaning of section 261.1.

1979, c. 72, s. 8; 1988, c. 19, s. 256; 1991, c. 32, s. 8; 1999, c. 40, s. 133; 2001, c. 25, s. 110; 2000, c. 56, s. 146.

9. (Replaced).

1979, c. 72, s. 9; 1991, c. 32, s. 8.

10. (Replaced).

1979, c. 72, s. 10; 1988, c. 76, s. 15; 1991, c. 32, s. 8.

11. (Replaced).

1979, c. 72, s. 11; 1986, c. 34, s. 2; 1988, c. 76, s. 16; 1991, c. 32, s. 8.

12. (Replaced).

1979, c. 72, s. 12; 1991, c. 32, s. 8.

13. (Replaced).

1979, c. 72, s. 13; 1991, c. 32, s. 8.

CHAPTER III PREPARATION OF THE ROLL

14. Every municipal body responsible for assessment shall cause its property assessment roll or, as the case may be, that of each local municipality in which it has jurisdiction to be drawn up by its assessor every three years and for three consecutive municipal fiscal years.

1979, c. 72, s. 14; 1988, c. 76, s. 17; 1991, c. 32, s. 9; 1999, c. 40, s. 133.

14.1. Where a local municipality decides to establish a roll of rental values, it, or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the property assessment roll of the municipality applies.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the roll of rental values to be drawn up unless it received, before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply, an authenticated copy of the resolution by which the municipality decides to establish such a roll. The body may cause the roll to be drawn up even if the copy is received after the expiry of the time limit.

A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed. In a resolution to repeal, the municipality may provide that its roll then in force shall cease to apply for any subsequent fiscal year.

Where a local municipality decides to establish a roll of rental values in order to exercise the power granted to it by a special Act to impose, on the basis of the rental value of an immovable, a tax other than the business tax, a compensation, a tariff or an assessment of the members of a commercial development association, the municipality or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the property assessment roll of the municipality applies. For the purposes of Chapters V.1, VII to XI and XV, Division IV.3 of Chapter XVIII and Chapter XIX, with the exception of paragraph 2 of section 262, every immovable the rental value of which is used as the basis for imposing the tax, the compensation, the tariff or the assessment referred to in this paragraph and the person who is the debtor thereof in respect of that immovable shall be considered to be a business establishment and the occupant thereof, respectively, subject to any inconsistent provision of the special Act. The second and third paragraphs apply to the resolution by which the municipality makes a decision under this paragraph.

1991, c. 32, s. 9; 1992, c. 53, s. 1; 1993, c. 43, s. 1; 1999, c. 31, s. 2; 1999, c. 40, a. 133.

14.2. Despite sections 14 and 14.1, the Minister may extend the period of application of the roll in force or of the next roll of one or more local municipalities in respect of which a single municipal body responsible for assessment has jurisdiction.

The Minister may exercise the power provided for in the first paragraph following a request, with reasons, made by the body if the latter shows the Minister that the work overload inherent in the simultaneous preparation of a certain number of rolls so warrants.

The request must be accompanied by the agreement of every local municipality concerned and must be the subject of a public notice. The notice must also indicate that any person may submit his objection to the request in writing to the Minister within 30 days after its publication and must indicate the place where the objection is to be addressed. The body shall transmit a copy of the notice to the Minister as soon as possible after its publication, with proof of its date of publication.

The Minister shall notify the body in writing of every objection received within the prescribed time.

If the Minister’s decision is affirmative, the Minister shall publish a notice of it in the Gazette officielle du Québec. The last fiscal year of the new period of application of the roll is then deemed to be the third fiscal year of application of the roll.

The power provided for in this section applies subject to section 81 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001).

2021, c. 31, s. 114.

CHAPTER III.1 POWERS AND OBLIGATIONS OF THE ASSESSOR

1991, c. 32, s. 9; 1998, c. 43, s. 1.

15. The assessor or his representative may, in the performance of his duties, visit and examine any property situated in the territory of the local municipality, between 8:00 a.m. and 9:00 p.m. from Monday to Saturday, except on holidays.

He must carry an identification card bearing his photograph issued or certified by the clerk of the municipal body responsible for assessment, and must show it on request.

1979, c. 72, s. 15; 1991, c. 32, s. 10; 1994, c. 30, s. 2.

16. Every owner or occupant who refuses access to any property to the assessor or his representative acting by virtue of section 15, or hinders him, without legitimate reason, is guilty of an offence and is liable to a fine of not less than $100 and not more than $50,000.

1979, c. 72, s. 16; 1990, c. 4, s. 424; 1991, c. 32, s. 11.

17. (Repealed).

1979, c. 72, s. 17; 1991, c. 32, s. 12.

18. Every owner or occupant of a property or his mandatary must produce or make available to the assessor or his representative, any information respecting the property that he requires for the performance of his duties, according as he requests him to produce it by means of a questionnaire or otherwise, or to make it available.

Every owner of a parcel of land or his mandatary must, in the same manner, where there is property on the parcel of land that must be entered on the roll in the name of its owner under Chapter V, produce or make available to the assessor or his representative any information respecting the owner of the property that he requires for the performance of his duties.

If the owner or occupant or his mandatary refuses, without valid reason, to produce or make available the information mentioned in the first and second paragraphs in compliance with the request of the assessor or his representative, or produces or makes available false information, he is guilty of an offence and liable to the fine prescribed in section 16.

1979, c. 72, s. 18; 1983, c. 57, s. 109; 1990, c. 4, s. 425; 1991, c. 32, s. 13; 1998, c. 31, s. 97.

18.1. Before 1 September of the second fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, the assessor must give notice by registered mail to the owner of any immovable to which a regulation under paragraph 10 of section 262 applies, stating

(1)  that the immovable mentioned in the notice is an immovable to which the regulation applies;

(2)  the method of assessment prescribed by the regulation;

(3)  the tenor of sections 18.2 to 18.6.

Failing such notification, the method of assessment prescribed by the regulation is not mandatory.

1998, c. 43, s. 2; 2004, c. 20, s. 135.

18.2. Before 15 February of the first fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, the assessor must communicate by registered mail to the owner to whom the notice under section 18.1 was given,

(1)  the cost new of the structures that are part of the immovable, which the assessor determines in accordance with the regulation under paragraph 10 of section 262;

(2)  the depreciation the assessor subtracts from that cost new.

The notice must break down the depreciation by specifying, where applicable, any amount resulting from physical deterioration, functional obsolescence or economic obsolescence. It must also state the quantification method used to determine each amount.

1998, c. 43, s. 2; 2002, c. 37, s. 221.

18.3. In the case of disagreement concerning information communicated by the assessor pursuant to section 18.2, the owner must, before 1 June of the first fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, communicate by registered mail to the assessor the information that is required under section 18.2 and that the owner wishes to have acknowledged.

1998, c. 43, s. 2.

18.4. Unless the owner has notified disagreement in accordance with section 18.3, only the information communicated by the assessor pursuant to section 18.2 shall be used for the purpose of determining the value of the structures that are part of an immovable in respect of which the method of assessment prescribed by a regulation under paragraph 10 of section 262 is mandatory.

Where the owner has notified disagreement in accordance with section 18.3, the following rules apply for the purpose of determining the value of the structures:

(1)  the assessor cannot determine a cost new greater than the cost new that was communicated or subtract an amount less than the amount specified in the breakdown communicated under section 18.2;

(2)  the owner cannot have acknowledged a cost new that is less than the cost new communicated or an amount greater than the amount specified in the breakdown.

The first and second paragraphs do not apply where, after the communication required under section 18.2 and referred to in the first paragraph, an event referred to in the second paragraph of section 46 occurs.

1998, c. 43, s. 2.

18.5. Before the deposit of the real estate assessment roll, the assessor must meet the owner to whom notice was given pursuant to section 18.1, or the owner’s mandatary, where a request to that effect is made by the owner to the assessor by registered mail before 1 June of the first fiscal year that precedes the first of the fiscal years for which the roll is drawn up.

1998, c. 43, s. 2.

18.6. For the purposes of sections 18.1 to 18.5, the owner is the person in whose name the unit of assessment concerned is entered on the roll under Division I of Chapter V.

If the Government must pay a sum for the unit of assessment under section 210, 254 or 257, the Minister has, concurrently with the person referred to in the first paragraph, the owner’s rights and obligations under sections 18.1 to 18.5. For the purposes of subparagraph 2 of the second paragraph of section 18.4, the Minister is not bound by the information communicated to the assessor by the owner nor is the owner bound by that communicated by the Minister.

2004, c. 20, s. 136.

CHAPTER IV ASSESSOR

19. Every municipal body responsible for assessment whose assessor is an officer may appoint a deputy having the powers and obligations of the assessor in case of his absence or inability or refusal to act, or vacancy in the office.

1979, c. 72, s. 19; 1991, c. 32, s. 14.

20. Sections 71 to 72.2 and 73.1 of the Cities and Towns Act (chapter C‐19) apply to every assessor who is an officer of the body, subject to section 27.

1979, c. 72, s. 20; 1985, c. 27, s. 88; 1991, c. 32, s. 15; 2000, c. 54, s. 38; 2001, c. 26, s. 120.

21. If the assessor of the body is a partnership or a legal person, that partnership or legal person shall exercise its functions through such of its partners, directors or employees as may be designated by it from among those who meet the requirement provided in section 22.

1979, c. 72, s. 21; 1991, c. 32, s. 16; 1999, c. 40, s. 133.

22. No natural person may be the assessor of a body or an assessor’s deputy unless the person is a member of the Ordre professionnel des évaluateurs agréés du Québec.

1979, c. 72, s. 22; 1988, c. 76, s. 18; 1991, c. 32, s. 17; 1994, c. 40, s. 457; 1999, c. 90, s. 22.

23. (Repealed).

1979, c. 72, s. 23; 1994, c. 40, s. 457; 1999, c. 90, s. 23.

24. (Repealed).

1979, c. 72, s. 24; 1994, c. 40, s. 457; 1999, c. 90, s. 23.

25. (Repealed).

1979, c. 72, s. 25; 1997, c. 43, s. 258; 1999, c. 90, s. 23.

26. (Repealed).

1979, c. 72, s. 26; 1994, c. 40, s. 457; 1999, c. 90, s. 23.

27. If the assessor is an officer of the municipal body responsible for assessment, the definitive forfeiture of his right to act as an assessor for the purposes of this Act entails his dismissal.

The assessor may not file a complaint in respect of the dismissal with the Administrative Labour Tribunal.

1979, c. 72, s. 27; 1991, c. 32, s. 18; 2000, c. 54, s. 39; 1999, c. 90, s. 24; 2001, c. 26, s. 121; 2015, c. 15, s. 237.

28. If the assessor is not an officer of the body and is a natural person, the forfeiture of his right to act as an assessor for the purposes of this Act terminates his contract with the body.

Where the right of an assessor to act as an assessor is only suspended, the body may terminate his contract if it considers that the assessor is no longer able to fulfil his obligations under that contract.

1979, c. 72, s. 28; 1991, c. 32, s. 19; 1999, c. 90, s. 25.

29. If the assessor of the body is a partnership or a legal person and the right of the partner, director or employee designated under section 21 to act as an assessor for the purposes of this Act is withdrawn, the contract between the body and the partnership or legal person may remain binding if another partner, director or employee then meets the requirements provided in section 22 and is designated in accordance with section 21.

1979, c. 72, s. 29; 1991, c. 32, s. 20; 1999, c. 40, s. 133; 1999, c. 90, s. 26.

30. Before assuming office, the assessor of the body shall undertake under oath before the clerk of the body to perform his duties impartially and according to law.

If the assessor is a partnership or a legal person, the undertaking shall be entered into on its behalf by the partner, director or employee designated under section 21.

1979, c. 72, s. 30; 1991, c. 32, s. 21; 1999, c. 40, s. 133.

CHAPTER V CONTENTS OF THE PROPERTY ASSESSMENT ROLL

1991, c. 32, s. 22; 1999, c. 40, s. 133.

DIVISION I UNITS OF ASSESSMENT

§ 1 . — General rule

31. Subject to Division IV, the immovables situated in the territory of a local municipality shall be entered on the property assessment roll.

For the purposes of this chapter, the word “roll” means the property assessment roll.

1979, c. 72, s. 31; 1991, c. 32, s. 23; 1999, c. 40, s. 133.

32. A building must be entered on the roll if it is substantially completed or substantially occupied for the purposes of its initial destination or of a new destination or if two years have elapsed from the beginning of the work. However, such time ceases to run in cases of irresistible force.

1979, c. 72, s. 32; 1988, c. 76, s. 19.

33. Immovables must be entered on the roll by units of assessment.

1979, c. 72, s. 33.

34. A unit of assessment consists of the greatest possible aggregate of immovables that meets the following requirements:

(1)  the parcel of land or the group of parcels of land is owned by the same owner, or the same group of owners in undivided ownership;

(2)  the parcels of land are contiguous or would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network;

(3)  if the immovables are in use, they are used for a single primary purpose; and

(4)  the immovables can normally and in the short term be transferred only as one whole and not in parts, taking into account the most probable use that may be made of them.

Where the parcel of land or group of parcels of land is not to be entered on the roll, the requirements prescribed in subparagraphs 1 and 2 of the first paragraph are met if the immovables other than the parcel of land or group of parcels of land are owned by the same owner or the same group of owners in undivided ownership and if the immovables are situated on parcels of land that are contiguous or that would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network.

1979, c. 72, s. 34; 1980, c. 34, s. 12.

35. A unit of assessment must be entered on the roll in the name of the owner of the parcel of land.

If the unit of assessment includes a parcel of land whose owner is a public body and a building whose owner is not the owner of the parcel of land, the unit of assessment is entered on the roll in the name of the owner of the building subject to section 41.1.1. For the purposes of this paragraph, no account shall be taken of the fact that a building belongs to a different owner if that owner and the public body are undivided co-owners of the parcel of land.

Where the unit of assessment does not include a parcel of land, it is entered in the name of the owner of the immovables which comprise it.

1979, c. 72, s. 35; 1980, c. 34, s. 13; 2004, c. 20, s. 137.

36. If the owner in the name of whom a unit of assessment must be entered is unknown, the assessor shall make a mention of it in the roll.

If the owner is deceased and the transmission owing to death is not registered in the Land Registry Office, the unit of assessment must be entered on the roll in the name of the succession of the deceased owner.

1979, c. 72, s. 36; 1999, c. 40, s. 133; 2020, c. 17, s. 83.

36.1. The assessor shall, at least every nine years, verify the accuracy of the data in his possession concerning each unit of assessment.

1988, c. 76, s. 20.

§ 2 . — Railways

37. Any person who operates a railway may propose a division into units of assessment of the immovables owned by him that are situated in the territory of a local municipality. For that purpose, that person shall file in the office of the clerk of the local municipality, before 1 March preceding the deposit of the roll, a written application describing the proposed units of assessment and indicating the reasons in support of the proposal.

If the municipality does not have jurisdiction in matters of assessment, its clerk shall transmit the application to the clerk of the municipal body responsible for assessment.

If he considers it advisable, the assessor may establish the units of assessment proposed in the application, notwithstanding section 34.

1979, c. 72, s. 37; 1991, c. 32, s. 24.

§ 3 . — Vertically divided immovables

38. If an immovable is divided vertically or into several parts which do not belong to the same owner, under a deed registered in the Land Registry Office, each part under separate ownership constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.

A building situated mainly in a part of an immovable contemplated in the first paragraph forms part of the same unit of assessment as that part.

1979, c. 72, s. 38; 2020, c. 17, s. 83.

39. If an immovable is subject to a surface right under a deed registered in the Land Registry Office, that part of the immovable situated under the site of the surface right constitutes a separate unit of assessment and must be entered as such on the roll in the name of the owner of that part, and that part of the immovable which constitutes the surface right and that part situated above it constitute a separate unit of assessment and must be entered as such on the roll in the name of the superficiary.

The second paragraph of section 38 applies, with the necessary modifications, to the case provided for in this section.

1979, c. 72, s. 39; 2020, c. 17, s. 83.

§ 4 . — Immovable that was a trailer

40. Property that was a trailer before becoming an immovable, if it is not owned by the owner of the land on which it is located, constitutes, together with the other immovables situated on the site, a separate unit of assessment entered on the roll in the name of its owner.

1979, c. 72, s. 40; 1997, c. 93, s. 115; 1998, c. 31, s. 98.

§ 5 . — Co-ownership

41. If an immovable is the subject of a declaration of co-ownership pursuant to article 1052 of the Civil Code, each of its portions under divided ownership constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.

The share of a coproprietor in the common portions of the immovable is part of the unit of assessment constituted by his exclusive portion of the immovable.

1979, c. 72, s. 41; 1999, c. 40, s. 133.

§ 6 . — ­ Structure forming part of a wireless telecommunications system

1999, c. 31, s. 3.

41.1. The assessor may decide that the aggregate of the structures forming part of a wireless telecommunications system that are situated in the territory of the local municipality and installed in or on an immovable owned by another person constitutes a separate unit of assessment entered on the roll in the name of the operator of the system.

The assessor may also, where another unit of assessment is entered on the roll of the municipality in the name of the operator, decide that the aggregate of such structures is added to that unit or, if there are several such units, to one of them.

However, a structure installed on the land of a public body is excluded from the aggregate referred to in the first or second paragraph, provided no building other than such a structure is installed on that land.

1999, c. 31, s. 3.

§ 6.1 . — Pipeline

2006, c. 60, s. 75.

41.1.0.1. The aggregate of the components of a pipeline that must be entered on the roll, that are situated in the territory of the local municipality and that are installed on a parcel of land belonging to an owner other than the owner of the pipeline constitutes a separate unit of assessment entered in the name of their owner.

The value of the parcel of land referred to in the first paragraph is reduced in proportion to the value of the right held in respect of the land by the owner of the pipeline. The value of that right is not added to the value of the unit of assessment entered in the name of the owner of the pipeline. These assessment rules do not limit the scope of the fourth paragraph of section 66 if a component of a system of gas distribution to Québec consumers is installed on a parcel of land belonging to an owner that is not the operator of the system.

If another unit of assessment is entered on the roll of the municipality in the name of the owner of the pipeline, the assessor may decide that the aggregate referred to in the first paragraph is added to that unit or, if there are several such units, to one of them.

However, any component of the pipeline that is installed on a parcel of land belonging to a public body is excluded from the aggregate referred to in the first paragraph, provided no building other than such a component is installed on that land.

2006, c. 60, s. 75.

§ 7 . — Division of a unit of assessment

2002, c. 37, s. 222.

41.1.1. A unit of assessment constituted in accordance with section 34 that includes a parcel of land whose owner is a public body and a building whose owner is not the owner of the parcel of land is divided in the manner set out in this section if the site of the building corresponds to only part of the parcel of land.

The building and its site form a separate unit of assessment entered in the name of the owner of the building.

If the unit of assessment referred to in the first paragraph includes several buildings belonging to a same owner other than the owner of the parcel of land and if the sites of those buildings correspond to only part of the parcel of land, the buildings and their sites, even if not contiguous, form a separate unit of assessment entered on the roll in the name of the owner of the buildings.

The remainder of the unit of assessment referred to in the first paragraph then forms another unit of assessment.

For the purposes of the first four paragraphs, no account shall be taken of the fact that a building belongs to a different owner if that owner and the public body are undivided co-owners of the parcel of land.

If the public body is one of the undivided co-owners of the building and the parts of the building reserved for use by the public body and the other co-owner can be identified, only that part ascribed to the other co-owner is deemed to be the building included in the separate unit of assessment under the second or the third paragraph. That rule does not apply when the part reserved for use by the other co-owner is situated above or below another part of the building.

2004, c. 20, s. 138.

41.2. A unit of assessment constituted in accordance with another provision of this division must be divided where the combined application of sections 208, 2 and 61 would operate to cause part of the unit to be entered on the roll in the name of a person other than the person in whose name the remainder of the unit is entered.

In such a case, that part and the remainder of the unit constitute separate units of assessment.

2002, c. 37, s. 222.

DIVISION II VALUE OF THE IMMOVABLES ENTERED ON THE ROLL

§ 1 . — General rule

42. The roll must indicate the value of each unit of assessment, on the basis of its actual value.

The values entered on the roll of a local municipality must, on the whole, tend to represent the same proportion of the actual value of the units of assessment.

No motion or action to quash or set aside the roll or any entries on the roll may be brought on the ground of a contravention of the second paragraph.

1979, c. 72, s. 42; 1983, c. 57, s. 110; 1991, c. 32, s. 160.

43. The actual value of a unit of assessment is its exchange value in the free and open market, that is, the price most likely to be paid at a sale by agreement made in the following conditions:

(1)  the vendor and the purchaser are willing, respectively, to sell and to purchase the unit of assessment, and they are not compelled to do so; and

(2)  the vendor and the purchaser are reasonably informed of the condition of the unit of assessment, of the use that can most likely be made of it and of conditions in the property market.

1979, c. 72, s. 43; 1999, c. 40, s. 133.

44. The most likely sale price of a unit of assessment that is not likely to be the subject of a sale by agreement is established by taking into account the price that the person in whose name the unit of assessment is entered on the roll would be justified in paying and demanding if that person were both purchaser and vendor, in the conditions set forth in section 43.

1979, c. 72, s. 44; 2004, c. 20, s. 139.

45. To establish the actual value of a unit of assessment, particular account must be taken of the incidence that the realization of the benefits or losses it may bring, considered objectively, may have on its most likely sale price.

1979, c. 72, s. 45.

45.1. For the purposes of sections 43 to 45, the vendor is deemed to hold all the rights of the lessee in respect of the unit of assessment.

1992, c. 53, s. 2.

46. For the purposes of establishing the actual value used as a basis for the value entered on the roll, the condition of the unit of assessment on 1 July of the second fiscal year preceding the first of the fiscal years for which the roll is made, the property market conditions on that date and the most likely use made of the unit on that date are taken into account.

However, where an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174 occurs after the date determined under the first paragraph, the condition of the unit of assessment taken into account is the condition existing immediately after the event, regardless of any change in the condition of the unit since the date determined under the first paragraph, arising from a cause other than an event referred to in the abovementioned paragraphs. The most likely use taken into account in such a case is the use inferred from the condition of the unit.

The condition of a unit includes, in addition to its physical condition, its economic and legal situation, subject to section 45.1, as well as its physical surroundings.

Where the unit for which an actual value is being established does not correspond to any unit on the roll in force on the applicable date under the first or second paragraph, the immovables that existed on that date and that form part of the unit for which the actual value is being established are deemed to have constituted the corresponding unit on that date.

For the purposes of determining market conditions on the date contemplated in the first paragraph, the information relating to transfers of ownership that have occurred before and after that date, may, in particular, be taken into account.

1979, c. 72, s. 46; 1988, c. 76, s. 21; 1991, c. 32, s. 25; 1994, c. 30, s. 3; 1996, c. 67, s. 1; 1999, c. 40, s. 133.

46.1. The assessor shall, in drawing up a roll, equilibrate the values entered on the roll.

However, in the case of a local municipality having a population of less than 5,000 inhabitants, the assessor is dispensed from such obligation if the roll in force is the result of an equilibration.

The equilibration made in preparing a new roll shall consist in adjusting all or some of the values entered on the roll in force in order to eliminate as much as possible the differences between the proportions of the actual value represented by the values entered on the roll.

1988, c. 76, s. 22; 1991, c. 32, s. 26.

§ 2 . — Railways

47. The value entered on the roll of the land forming the road bed of the railway of a railway company or of a shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12), except the road bed of a railway situated in a yard or building, is determined in conformity with section 48.

The road bed includes the ditches and embankments laid out on each side of the railway for the purposes of the railway.

1979, c. 72, s. 47; 1986, c. 34, s. 3; 1993, c. 43, s. 2; 2017, c. 17, s. 59.

48. The value entered on the roll of any land contemplated in section 47 is established by multiplying the area of the land by the rate obtained by dividing the total assessment of the other parcels of land entered on the roll on the date of deposit of the roll by the land area of the territory of the local municipality on that date, as shown in the Répertoire des municipalités published on the website of the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire.

1979, c. 72, s. 48; 1986, c. 34, s. 4; 1991, c. 32, s. 160; 2013, c. 30, s. 5.

49. (Replaced).

1979, c. 72, s. 49; 1986, c. 34, s. 4.

50. (Replaced).

1979, c. 72, s. 50; 1986, c. 34, s. 4.

51. (Replaced).

1979, c. 72, s. 51; 1986, c. 34, s. 4.

52. (Replaced).

1979, c. 72, s. 52; 1986, c. 34, s. 4.

53. (Replaced).

1979, c. 72, s. 53; 1986, c. 34, s. 4.

54. (Replaced).

1979, c. 72, s. 54; 1986, c. 34, s. 4.

DIVISION III OTHER PARTICULARS

55. Whenever the law provides that only part of the value of an immovable is taxable or that it is exempt from property taxes, the roll must state the taxable value of the immovable or the fact that it is exempt, as the case may be.

All information entered pursuant to this section must be accompanied with a reference to its legislative source.

1979, c. 72, s. 55; 1994, c. 30, s. 4; 1999, c. 40, s. 133.

56. The roll shall identify every unit of assessment which is an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14).

Where applicable, it shall indicate that the unit is situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

1979, c. 72, s. 56; 1991, c. 29, s. 11; 1996, c. 26, s. 85; 2020, c. 7, s. 40.

56.1. The roll shall identify every unit of assessment the forest area of which is registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1).

2020, c. 7, s. 11.

57. (Repealed).

1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192; 1991, c. 32, s. 27; 1993, c. 78, s. 1; 1999, c. 40, s. 133; 2004, c. 20, s. 140.

57.1. (Repealed).

1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2; 1994, c. 30, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 40; 2001, c. 25, s. 111; 2004, c. 20, s. 140.

57.1.1. The roll shall identify each unit of assessment that belongs to the group of non-residential immovables provided for in section 244.31, indicate to which of the classes provided for in section 244.32 the unit belongs and, where applicable, indicate that section 244.51 or 244.52 applies to the class.

The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that belongs to any category specified in the resolution from among the categories provided for in sections 244.34 to 244.36. If the category provided for in section 244.34 is thus specified, the roll shall indicate, where applicable, that the unit belongs to one of the classes provided for in section 244.54.

In the case of a non-taxable unit of assessment that belongs to the group referred to in the first paragraph or a category referred to in the second paragraph, the entries shall be made in respect of the unit only if

(1)  property taxes must be paid in respect of the unit pursuant to the first paragraph of section 208;

(2)  a sum to stand in lieu of property taxes must be paid in respect of the unit, either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the second paragraph to be made unless it received an authenticated copy of the resolution provided for in that paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

2000, c. 54, s. 41; 2001, c. 25, s. 112; 2008, c. 18, s. 79.

57.2. The roll of a local municipality which has adopted a resolution dividing its territory into sectors in accordance with Division III.4.1 of Chapter XVIII shall identify the sector to which each unit of assessment belongs.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution before 1 April preceding the first fiscal year for which the roll is drawn up or, if a preliminary roll has been provided for in accordance with the first paragraph of section 244.64.1.1 or 244.64.8.2, unless it received such a copy not later than the following 15 September. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

1993, c. 78, s. 2; 2000, c. 54, s. 42; 2001, c. 25, s. 113; 2023, c. 33, s. 49.

57.3. (Repealed).

1993, c. 78, s. 2; 1999, c. 40, s. 133; 2000, c. 54, s. 43; 2001, c. 25, s. 113.

58. The roll must indicate the area of the land forming part of a unit of assessment.

The area of the land is established according to the indication in the cadastre.

If the area is not indicated in the cadastre or if there is a discrepancy between the cadastre and the title-deed to the land, the area is established according to the title-deed.

However, if the area actually occupied differs from that indicated in the cadastre or title-deed, the area actually occupied prevails.

The area of any land established under this section is valid only for the purposes of its assessment under this Act, and the measurements necessary for that purpose are not subject to the requirements of the Act respecting land survey (chapter A-22).

1979, c. 72, s. 58.

59. (Repealed).

1979, c. 72, s. 59; 1997, c. 96, s. 184.

60. (Repealed).

1979, c. 72, s. 60; 1980, c. 16, s. 91; 1987, c. 57, s. 799.

60.1. (Repealed).

1980, c. 16, s. 91; 1987, c. 57, s. 799.

61. Where a provision of this Act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this Act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.

However, in the case of the immovables forming a unit of assessment subject to section 244.32, the roll shall make no distinction between the immovables that are non-residential immovables within the meaning of that section and those that are not. In the case of the immovables forming a unit that belongs to several categories provided for in sections 244.33 to 244.36, the roll shall make no distinction between the immovables that are specific to each category.

1979, c. 72, s. 61; 1991, c. 32, s. 29; 1993, c. 78, s. 3; 1994, c. 30, s. 6; 2000, c. 54, s. 44; 2001, c. 25, s. 114; 2004, c. 20, s. 141.

62. The roll must contain any other particular required by the regulation made pursuant to paragraph 1 of section 263.

1979, c. 72, s. 62.

DIVISION IV IMMOVABLES NOT ENTERED ON THE ROLL

63. If owned, administered or managed by a public body, the following immovables are not to be entered on the roll:

(1)  public roads and the works forming part thereof;

(2)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;

(3)  land forming the object of a claim or a forest in the domain of the State;

(4)  any structure erected on an immovable contemplated in subparagraph 3;

(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;

(6)  a mass transit network known as the “metro” and contemplated in Chapter I of Title II of the Act respecting public transit authorities (chapter S-30.01).

However, the following must be entered on the roll:

(1)  the land forming the site of an immovable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;

(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.

Notwithstanding the second paragraph, the land forming the bed of a public thoroughfare or of works forming part thereof may be entered on the roll, on the application of the local municipality.

A structure intended to lodge persons, shelter animals or store things, that is situated in a special forest reserve and that belongs to the Société des établissements de plein air du Québec or is administered or managed by the Société, is not a structure to which subparagraph 4 of the first paragraph applies. The site of such a structure is not a site to which subparagraph 3 of that paragraph applies.

1979, c. 72, s. 63; 1986, c. 108, s. 238; 1991, c. 32, s. 30; 1999, c. 40, s. 133; 2000, c. 54, s. 45; 2010, c. 3, s. 286.

64. An immovable contemplated in the first paragraph of section 63 must be entered on the roll if it is occupied by a person other than a public body. That person is deemed to be the owner of the immovable.

The first paragraph does not apply in the case where the immovable thus occupied is contemplated in subparagraph 3 or 4 of the first paragraph of section 63.

Where land constitutes both the road bed of the railway of a railway company and the bed of a public road or of works forming part thereof that is under the administration or management of a public body, the land is considered to be the latter and is deemed to be neither occupied nor used by the railway company. Section 47 does not apply to such land.

1979, c. 72, s. 64; 1993, c. 43, s. 4.

64.1. The structural members of wharves or port facilities to which the regulation under paragraph 12 of section 262 applies that belong to a public body are not to be entered on the roll.

2000, c. 54, s. 46.

65. The following immovables are not to be entered on the roll:

(1)  machines, apparatus and their accessories, other than those of an oil refinery, which are used or intended for purposes of industrial production or agricultural operations;

(1.1)  machines, apparatus and their accessories which are used or intended for the purpose of the abatement or control of pollution, within the meaning of the Environment Quality Act (chapter Q-2), that may result from industrial production or for the purpose of monitoring such pollution;

(2)  mobile equipment mainly used for industrial or transport purposes, or intended for that use;

(3)  a mineral substance in natural deposit of such size, composition and in such location as to allow reasonable hope of extracting therefrom, at present or in the future, products which may be sold at a profit;

(4)  galeries, shafts, excavations, tunnels, or the equipment of underground or open mines;

(5)  reserves of raw materials in peat‐bogs, quarries and sandpits;

(6)  a railway, including a railway situated in a yard or building where the undertaking is VIA Rail Canada Inc., the Canadian National Railway Company (C.N.) or Canadian Pacific Limited (C.P. Rail), bridge, tunnel, fence or other works forming part thereof, intended for the operation of a railway undertaking, except the land forming the bed of such an immovable and a structure intended to lodge persons, shelter animals or store things;

(6.1)  a railway, bridge, tunnel, fence or other works forming part of a shared transportation infrastructure that is the subject of an agreement under section 88.10 of the Transport Act (chapter T-12) and intended for the operation of that infrastructure, except the land forming the bed of such an immovable and a structure intended to lodge persons, shelter animals or store things;

(7)  a dam, embankment, a flume or other works intended for driving timber or for conveying timber to a mill or a wood processing plant;

(8)  an access road to forest or mining operations.

Subparagraphs 1 and 1.1 of the first paragraph do not apply

(1)  to structures intended to lodge persons, shelter animals or store things;

(2)  to concrete foundations supporting or intended to support property;

(3)  to land, land development works or any other immovable mainly used or intended to ensure the usefulness of such land or works.

However, a system intended for mechanical or electrical purposes and integrated into a structure referred to in subparagraph 1 of the second paragraph is deemed not to form part of that structure and may be subject to subparagraph 1 or 1.1 of the first paragraph.

Where only part of such a system falls within the scope of subparagraph 1 or 1.1 of the first paragraph and if the system is mainly intended for lighting, heating, air conditioning, ventilation, drinking water supply or water evacuation for a structure referred to in subparagraph 1 of the second paragraph, the part of the system that falls within the scope of either of those subparagraphs and that exceeds what would normally be necessary to maintain the structure in good condition and make it fit for human habitation is excluded from the roll.

Where only part of an immovable, other than a system described in the fourth paragraph, falls within the scope of subparagraph 1 or 1.1 of the first paragraph, section 2 does not apply; in such a case, the whole immovable is excluded from the roll, if it falls mainly within the scope of such subparagraph; if not, the whole immovable is entered on the roll.

1979, c. 72, s. 65; 1980, c. 11, s. 130; 1987, c. 64, s. 336; 1991, c. 29, s. 12; 1991, c. 32, s. 31; 1993, c. 43, s. 5; 1993, c. 78, s. 4; 1998, c. 31, s. 99; 2000, c. 19, s. 28; 2000, c. 54, s. 47; 2011, c. 11, s. 18; 2017, c. 17, s. 60.

65.1. Immovables situated within the battery limits of an oil refinery, with the exception of the land, land development works, structures intended to lodge persons, shelter animals or store things and sites in or on which property is or will be located shall not be entered on the roll.

1991, c. 32, s. 32.

66. The immovables forming part of a system of gas distribution to Québec consumers are not to be entered on the roll.

Any structure forming part of the system which is used or intended to be used to lodge persons, shelter animals or store things is, however, to be entered on the roll.

The second paragraph does not apply to an underground gallery, an access shaft or a gas storage installation. It does not apply, either, to a conduit and its accessories, except a conduit designed for pressures of 7,000 kilopascals or more.

Where the land which forms the site of one element of the system belongs to a person other than the person who operates the system, its value is reduced in proportion to the right held by the operator of the system. The value of that right is not added to the value of the immovables of the person who operates the system.

The first four paragraphs do not apply in respect of a system of gas distribution where the link between the structures forming part of the system and the immovables of consumers is effected essentially by means of vehicle transport.

1979, c. 72, s. 66; 1980, c. 34, s. 15; 1995, c. 73, s. 1; 1997, c. 93, s. 116.

67. The structures forming part of a telecommunications system other than a television, radio or wireless telecommunication system are not to be entered on the roll.

The second and fourth paragraphs of section 66 apply, with the necessary modifications, to the case provided for in this section.

However, conduits, underground galleries, access shafts or other structures that exclusively house apparatus or installations, together with their accessories, actually used in the operation of the system, except a switching station, are not to be entered on the roll.

1979, c. 72, s. 67; 1980, c. 11, s. 131; 1980, c. 34, s. 16; 1997, c. 92, s. 20.

68. Structures forming part of a system of production, transmission or distribution of electric power and any works accessory to such a system or a component of such a system are not to be entered on the roll.

Dams and power plants and any accessory works are not to be entered on the roll.

A structure that is part of a transformer or distributing station, consisting of foundations, exterior walls and a roof, and the land subjacent to the structure, are to be entered on the roll.

Thoroughfares, fences or landscape development works are not to be entered on the roll if they are accessory to the system or a component of the system. In that respect, any public or private road, regardless of its area, is a thoroughfare accessory to an electric system or to a component of such a system, even if it is not used exclusively for the purposes of the system or component.

Access shafts, underground galleries, reservoirs and any accessory works, if they are part of the system, are not to be entered on the roll, notwithstanding the third paragraph.

A structure used for wireless telecommunications shall not be entered on the roll where it belongs to the operator of the system referred to in this section and is used exclusively for the operation of the system, including the surveillance or protection of the system. Such rule has no effect with respect to the application of the other provisions of this Act that concern any other structure used for telecommunications.

The fourth paragraph of section 66 applies to the case provided for in this section.

Any structure used to produce electric power supplied to a person who operates a system referred to in this section is deemed to be a part of that system, and the person who operates the structure is deemed to operate such a system.

A thermal power plant where electric power is produced as part of the operation of a private-sector enterprise is not part of a system referred to in this section.

Works accessory to an electric system or a component of such a system include works that have been built because of the existence of the network or component, regardless of whether they are materially connected and whether they are used for the production, transmission or distribution of electric power or for the operation of the system or component.

1979, c. 72, s. 68; 1980, c. 34, s. 17; 1997, c. 14, s. 4; 2002, c. 37, s. 223; 2006, c. 31, s. 73; 2017, c. 1, s. 43.

68.0.1. (Repealed).

2015, c. 17, s. 4; 2017, c. 17, s. 61.

68.1. (Repealed).

1986, c. 34, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 48.

DIVISION V

Repealed, 2004, c. 20, s. 142.

1991, c. 32, s. 33; 2004, c. 20, s. 142.

69. (Repealed).

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3; 1993, c. 78, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 49; 2001, c. 25, s. 115; 2000, c. 10, s. 26; 2004, c. 20, s. 142.

CHAPTER V.1 CONTENTS OF THE ROLL OF RENTAL VALUES

1991, c. 32, s. 33.

DIVISION I BUSINESS ESTABLISHMENTS

1991, c. 32, s. 33; 1999, c. 40, s. 133.

69.1. Every business establishment situated in the territory of a local municipality shall be entered on the roll of rental values of the municipality.

1991, c. 32, s. 33; 1999, c. 40, s. 133.

69.2. Every unit of assessment which must be entered on the property assessment roll in which a person carries on an activity mentioned in section 232 and by reason of which the person may be required to pay the business tax referred to in the said section, or by reason of which a sum in lieu of such tax must be paid either by the Government in accordance with the second paragraph of section 210 or section 254, or by the Crown in right of Canada or one of its mandataries, is a business establishment.

However, where such an activity is carried on in a part of the unit forming the object of a lease, or in several parts forming the objects of separate leases, each part constitutes a business establishment distinct from the remainder of the unit.

A unit made up solely of the road bed of a railway to which section 47 applies is not a business establishment. Notwithstanding section 2, this paragraph applies only to a whole unit.

1991, c. 32, s. 33; 1993, c. 43, s. 6; 1999, c. 40, s. 133.

69.3. Each business establishment shall be entered in the name of the person who carries on the activity referred to in section 69.2.

1991, c. 32, s. 33; 1999, c. 40, s. 133.

69.4. The assessor must, at least once every three years, verify the accuracy of the information in his possession concerning each business establishment.

However, in the case of a local municipality having a population of less than 5,000 inhabitants, he shall do so at least once every six years.

1991, c. 32, s. 33; 1999, c. 40, s. 133.

DIVISION II RENTAL VALUE OF ESTABLISHMENTS

1991, c. 32, s. 33; 1999, c. 40, s. 133.

69.5. The roll shall indicate the rental value of each business establishment.

The rental value shall be established on the basis of the gross annual rent that would most likely be obtained under a lease renewable from year to year, according to market conditions, including property taxes or sums in lieu thereof and the operating expenses of the unit of assessment or, as the case may be, of that part of the unit represented by the business establishment and excluding the price or value of services other than those relating to the immovable.

1991, c. 32, s. 33; 1999, c. 40, s. 133.

69.6. Sections 42 to 46.1 apply to the roll of rental values, subject to the following adaptations:

(1)  “roll” means the roll of rental values;

(2)  “value” means the rental value;

(3)  “unit of assessment” means the business establishment;

(4)  “exchange value” means the rental value defined in the second paragraph of section 69.5;

(5)  “price” and “sale price” mean the annual rent;

(6)  “sale” and “transfer of ownership” mean a lease renewable from year to year;

(7)  “vendor” means the lessor;

(8)  “purchaser” means the lessee;

(9)  “sell” means to lease;

(10)  “purchase” means to rent;

(11)  in section 46, the reference to paragraphs 6 to 8, 12, 12.1, 18 and 19 of section 174 is a reference to paragraph 6 of section 174.2.

1991, c. 32, s. 33; 1994, c. 30, s. 7; 1996, c. 67, s. 2; 1999, c. 40, s. 133.

DIVISION III OTHER PARTICULARS

1991, c. 32, s. 33.

69.7. The roll of rental values shall identify each business establishment in respect of which a sum in lieu of the business tax must be paid, either by the Government under the second paragraph of section 210 or section 254, or by the Crown in right of Canada or one of its mandataries.

For the purposes of any provision of an Act or a statutory instrument, such a business establishment and its rental value shall be deemed to be non-taxable, subject to the second paragraph of section 253.34.

1991, c. 32, s. 33; 1999, c. 40, s. 133.

69.7.1. The roll of rental values shall indicate, where applicable, that a business establishment is subject to the third paragraph of section 232.

1993, c. 43, s. 7; 1999, c. 40, s. 133; 2000, c. 54, s. 50; 2011, c. 33, s. 14.

69.8. The roll of rental values shall contain any other particular required by a regulation made under paragraph 1 of section 263.

1991, c. 32, s. 33.

CHAPTER VI DEPOSIT AND COMING INTO FORCE OF THE ROLL

70. The assessor shall sign the roll and, on or after 15 August preceding the first fiscal year for which the roll is made but not later than the following 15 September, he shall deposit it at the office of the clerk of the local municipality.

If the assessor is a partnership or a legal person, its representative designated under section 21 shall sign the roll.

1979, c. 72, s. 70; 1988, c. 76, s. 23; 1991, c. 32, s. 34; 1992, c. 53, s. 4; 1999, c. 40, s. 133; 2004, c. 20, s. 143.

71. The municipal body responsible for assessment may, where the roll cannot be deposited before 16 September, defer the deposit to such later date as it fixes, which shall in no case be later than the ensuing 1 November.

The clerk of the body shall, as soon as possible after the passing of the resolution that fixes the deadline for deposit, transmit a certified copy thereof to the Minister.

1979, c. 72, s. 71; 1983, c. 57, s. 111; 1988, c. 76, s. 24; 1991, c. 32, s. 35; 1999, c. 59, s. 35.

71.1. If a municipality has provided for a preliminary roll to be deposited under the first paragraph of section 244.64.1.1 or 244.64.8.2,

(1)  the roll that the assessor deposits at the office of the clerk in accordance with section 70 is a preliminary roll;

(2)  section 71 does not apply to the deposit of that preliminary roll; and

(3)  the definitive roll must be signed and deposited at the office of the clerk not later than the following 1 November.

Only alterations relating to the entry on the roll of subcategories of immovables, determined in accordance with subdivision 6 or 6.1 of Division III.4 of Chapter XVIII, or of sectors, determined in accordance with Division III.4.1 of Chapter XVIII, may be made to the preliminary roll in order to make it the definitive roll.

2017, c. 13, s. 162; 2023, c. 33, s. 50.

72. If the roll is not deposited in accordance with section 70, 71 or 71.1, the roll in force on 31 December preceding the first fiscal year for which the new roll should have been made shall become the roll of the local municipality for that fiscal year.

In such a case, the assessor is required to draw up a new roll for the next two fiscal years and deposit it in accordance with section 70, 71 or 71.1.

If the roll referred to in the second paragraph is not so deposited, the first paragraph again applies and the assessor is required to draw up a new roll for the last fiscal year in the three-year cycle and deposit it in accordance with section 70, 71 or 71.1.

If the roll referred to in the third paragraph is not thus deposited, the roll in force on 31 December preceding the fiscal year for which the new roll should have been made shall become the roll of the municipality for that fiscal year.

1979, c. 72, s. 72; 1988, c. 76, s. 25; 1991, c. 32, s. 36; 2017, c. 13, s. 163.

72.1. The following fiscal years shall be considered to be the third year of application of a roll:

(1)  every fiscal year for which a roll applies which is in addition to those for which it was made in accordance with section 14, 14.1 or 183;

(2)  the second fiscal year for which a roll made under the second paragraph of section 72 applies;

(3)  the fiscal year for which a roll made under the third paragraph of section 72 applies.

1988, c. 76, s. 26; 1991, c. 32, s. 36; 1999, c. 40, s. 133.

73. Within fifteen days after the roll has been deposited, the clerk of the local municipality shall give notice that the roll has been deposited in his office and that any person may examine it there.

1979, c. 72, s. 73; 1987, c. 68, s. 77; 1991, c. 32, s. 160.

73.1. For the purposes of section 73 and of any public presentation of the entries contained in the roll, the clerk shall withdraw the name and address of a person in whose name a unit of assessment is entered if that person has submitted to the clerk a request stating that access to that information could endanger the person’s safety or the safety of a person occupying or using an immovable included in the unit.

The first paragraph applies despite section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).

2023, c. 12, s. 122.

74. The notice provided for in section 73 must also mention the period during which an application for review under Division I of Chapter X may be filed in respect of the roll, the place where the application must be filed and the manner for filing.

1979, c. 72, s. 74; 1982, c. 63, s. 193; 1988, c. 76, s. 27; 1996, c. 67, s. 3.

74.1. During the three months preceding the beginning of each of the second and third fiscal years to which a roll applies, the clerk of the local municipality shall give a notice that mentions the period during which an application for review under Division I of Chapter X, on the ground that the assessor did not make an alteration to the roll that he ought to have made pursuant to section 174 or 174.2, may be filed in respect of the roll, the place where the application must be filed and the manner for filing.

Notwithstanding paragraph 3 of section 72.1, the first paragraph of this section does not apply in cases where the roll applies to only one fiscal year.

1988, c. 76, s. 28; 1991, c. 32, s. 37; 1996, c. 67, s. 4.

75. The clerk of the local municipality shall post up in his office the notice provided for by section 73 or 74.1 and publish it in a newspaper circulated in the territory of the municipality.

1979, c. 72, s. 75; 1988, c. 76, s. 29; 1991, c. 32, s. 160.

76. The roll comes into force at the beginning of the first fiscal year for which it is made or, in the case of a roll deposited under the third paragraph of section 72, at the beginning of the fiscal year for which it is made.

The roll remains in force for any fiscal period for which it is made, even if it is the subject of an application for review, a proceeding before the Tribunal, a proposal for a correction or a petition to have it set aside or quashed in whole or in part, subject to section 183.

1979, c. 72, s. 76; 1988, c. 76, s. 30; 1991, c. 32, s. 38; 1996, c. 67, s. 5; 1997, c. 43, s. 259.

77. Between the deposit and the coming into force of the roll, it may be used to fix any tax rate, prepare any budget and take any other step which must or may be taken in advance as regards the fiscal period in which the roll comes into force.

During the same time, the roll may be altered in accordance with section 174 or 174.2, but such an alteration has effect only from the coming into force of the roll.

1979, c. 72, s. 77; 1988, c. 76, s. 31; 1991, c. 32, s. 39; 2004, c. 20, s. 144.

CHAPTER VII OWNERSHIP AND CUSTODY OF THE ROLL

78. The roll is the property of the local municipality for which it is made.

The documents gathered or prepared by the assessor for the preparation or updating of the roll, whether or not they were used for such purpose, are the property of the owner of the roll. The municipal body responsible for assessment is the custodian of such documents, for the benefit of their owner, and shall decide where they must be kept.

For the purposes of this chapter, the word “document” includes a track, a tape, a disk, a cassette or other data carrier and the data it contains. The ownership or the custody of such a document entails for the body or the municipality the right to obtain, without cost, from the assessor and any other person who has entered data therein, all the information necessary to have access to the data and to be able to transcribe it on a conventional document; that right does not, however, include the right to obtain the software without cost.

1979, c. 72, s. 78; 1983, c. 57, s. 112; 1991, c. 32, s. 40.

78.1. The documents gathered or prepared by the assessor may, in addition to for the purposes of this Act, be consulted or examined by an officer or employee of the local municipality, the municipal body responsible for assessment or an intermunicipal board where they are necessary in order to respond to an emergency that is in connection with an immovable and could affect the safety of persons or property or for the purposes of prevention in respect of such an immovable.

2023, c. 33, s. 51.

79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.

However, any person may examine such a document and obtain a copy of it if the document relates to the immovable of which he is the owner or the occupant or to the business establishment of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or business establishment and has been prepared by the assessor. The same applies to a person having filed an application for review or to an applicant with respect to the immovable or business establishment in respect of which the application for review or a proceeding brought before the Tribunal has been made. The right granted in this paragraph is subject to section 79.1.

In addition to the persons and bodies referred to in section 78.1 and, in the cases and according to the terms and conditions prescribed by regulation of the Minister, any municipal body responsible for assessment other than the one referred to in that section, the Minister may examine a document referred to in the second paragraph of section 78 and prepared by the assessor and obtain a copy thereof without cost.

Transcription, reproduction and transmission fees not exceeding the fees that a municipal body may require in accordance with a regulation made under subparagraph 1 of the first paragraph of section 155 of the Act respecting Access to documents held by public bodies and the Protection of personal information may be required to obtain a document under the second paragraph. In that case, the terms and conditions of payment prescribed in the regulation apply to such fees.

1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117; 1997, c. 43, s. 260; 1999, c. 40, s. 133; 2005, c. 50, s. 64; 2006, c. 60, s. 76; 2020, c. 7, s. 12; 2023, c. 33, s. 52.

79.1. In the case of an immovable that generates revenues due to the presence of two or more occupants, the right to examine a document and obtain a copy of it that is granted to each occupant under the second paragraph of section 79 is subject to the rules set out in this section if the document the occupant of a part of the immovable wishes to examine or of which that occupant wishes to obtain a copy contains financial information for determining the revenues generated by the immovable and that information specifically concerns another occupant or another part of the immovable.

The occupant may only examine the document or obtain a copy of it if the financial information concerning any other occupant or part of the immovable is hidden or otherwise inaccessible or if it is integrated into the general information for the whole immovable in such a way that the reader is unable to match the information with another occupant or part of the immovable.

If the document is drawn up in such a way that compliance with the rule set out in the second paragraph is not practical, the document may not be examined and no copy of it may be obtained. In that case, another document allowing compliance with the rule must be prepared. The occupant may examine the other document or obtain a copy of it, on request, in which case the fourth paragraph of section 79 applies, with the necessary modifications.

The first three paragraphs apply to the right of an occupant, including a person who has filed an application for review or brought a proceeding before the Tribunal, to examine a document and obtain a copy of it. They do not apply to the right of the occupant of a business establishment to examine a document and obtain a copy of it. They do not limit the right of the Tribunal or a court before which the property value of the immovable is being contested to issue an order relating to the examination of relevant information by the occupant.

2005, c. 50, s. 65; 2023, c. 33, s. 53.

80. The Minister may, without cost, obtain from the clerk of the local municipality a copy of or an extract from the roll in force or the roll preceding the latter.

He may also commission a person to examine or obtain a copy of any document contemplated in the second paragraph of section 78 and prepared by the assessor, and require that person to report to him on his findings. The person holding the document shall present and exhibit it or give a copy thereof without cost to the mandatary of the Minister ordering him to do so.

1979, c. 72, s. 80; 1991, c. 32, s. 160.

80.1. In the case of a document contemplated in the third paragraph of section 78, the right of the Minister or his mandatary to obtain a copy of it without cost does not apply to the data carrier itself, but to the transcription onto a conventional document of the data it contains and that are the object of the request of the Minister or his mandatary. The right of the Minister or his mandatary to consult such a document applies, at his option, to the data carrier or to the transcription; in the first case, the Minister is entitled to obtain without cost all the information necessary to have access to the data contained on the data carrier; that right does not, however, include the right to obtain the software without cost.

The right of an owner, an occupant, a person having filed an application for review or a person having brought a proceeding before the Tribunal to consult such a document or obtain a copy of it applies only to the transcription of the data contained on the data carrier and that are contemplated in the second paragraph of section 79.

1983, c. 57, s. 113; 1991, c. 32, s. 42; 1996, c. 67, s. 7; 1997, c. 43, s. 261; 1997, c. 93, s. 118; 2023, c. 33, s. 54.

80.1.1. The powers conferred on the Minister by the third paragraph of section 79, the second paragraph of section 80 and the first paragraph of section 80.1, with respect to the Minister’s right of access to a document, are also conferred on the Minister of Agriculture, Fisheries and Food if the document concerns an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

2006, c. 60, s. 77; 2020, c. 7, s. 40.

80.2. The assessor must, within 30 days after the deposit of the roll, send to the Minister, free of charge, any extract from the roll containing an entry used for calculating a sum payable by the Government under any of sections 210, 254 and 257.

Such an extract may be sent in the form of an authenticated copy or any other document, depending on what is more convenient for the Minister and the assessor.

1991, c. 32, s. 43; 1994, c. 30, s. 8; 1996, c. 26, s. 85; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 78.

CHAPTER VIII NOTICE OF ASSESSMENT AND ACCOUNT FOR TAXES

81. The clerk of the local municipality shall, before 1 March of the first of the fiscal years for which the roll is made, mail a notice of assessment to every person in whose name a unit of assessment or a business establishment, as the case may be, is entered on the roll. However, the clerk shall mail the notice of assessment within 60 days after the deposit of the roll in the case of a notice sent for the fiscal year during which the roll comes into force and that relates to a unit or business establishment whose value entered on the roll is equal to or greater than $3,000,000 or $100,000, respectively. However, the clerk is not required to comply with the 60-day period if the roll deposited is published, from a date included in the 60-day period after its deposit, on the municipality’s website, in accordance with the public presentation rules set out in the regulation made under subparagraph 1 of the first paragraph of section 263.

The clerk shall, before 1 March each year, mail a tax account to every person referred to in the first paragraph if the unit of assessment or business establishment entered in his name is subject to a municipal property tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or business establishment is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice must comply with the regulation made under paragraph 2 of section 263 and the content of the account may not be different from the content prescribed by the regulation. The notice and the account may be contained in a single document.

The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9; 1996, c. 67, s. 8; 1999, c. 40, s. 133; 1999, c. 90, s. 27; 2001, c. 25, s. 116; 2006, c. 60, s. 79; 2019, c. 28, s. 134.

82. During the application of an agreement under which the municipality, in accordance with the first paragraph of section 196, has delegated the exercise of its jurisdiction in matters concerning the sending of assessment notices and tax accounts, the functions provided for in section 81 shall be exercised by the clerk of the local municipality or municipal body responsible for assessment to which the delegation has been made.

1979, c. 72, s. 82; 1991, c. 32, s. 45; 1994, c. 30, s. 10; 2000, c. 56, s. 147.

82.1. Despite sections 81 and 82, on a decision of the municipal body responsible for assessment, the assessor who is an officer of the municipal body and responsible for the roll shall mail the assessment notices, rather than the clerk who would otherwise have done so under one of those sections.

In such a case, the assessor shall also mail any tax account referred to in section 81 that is contained in the same document as the assessment.

2004, c. 20, s. 145.

83. Where the budget of the local municipality is adopted after the beginning of the fiscal year, the date of 1 March provided for in section 81 is replaced for that fiscal year, with respect to the sending of the notice and of the account, by the date corresponding to the sixtieth day following the adoption of the budget.

If the notice and the account cannot be sent within the prescribed time, the local municipality or the other municipality having jurisdiction referred to in section 82 shall fix the date before which the notice and the account must be sent. As soon as possible after the passing of the resolution by which the municipality fixes that date, the clerk of the municipality shall transmit a certified copy thereof to the Minister.

1979, c. 72, s. 83; 1984, c. 38, s. 154; 1991, c. 32, s. 46; 1995, c. 34, s. 76; 2000, c. 56, s. 148.

CHAPTER IX

Repealed, 1997, c. 43, s. 262.

1997, c. 43, s. 262.

84. (Repealed).

1979, c. 72, s. 84; 1997, c. 43, s. 262.

85. (Repealed).

1979, c. 72, s. 85; 1996, c. 67, s. 9; 1997, c. 43, s. 262.

86. (Repealed).

1979, c. 72, s. 86; 1994, c. 30, s. 11.

87. (Repealed).

1979, c. 72, s. 87; 1997, c. 43, s. 262.

88. (Repealed).

1979, c. 72, s. 88; 1982, c. 63, s. 194; 1991, c. 32, s. 47; 1997, c. 43, s. 262.

89. (Repealed).

1979, c. 72, s. 89; 1994, c. 30, s. 12; 1997, c. 43, s. 262.

90. (Repealed).

1979, c. 72, s. 90; 1994, c. 30, s. 13; 1997, c. 43, s. 262.

91. (Repealed).

1979, c. 72, s. 91; 1994, c. 30, s. 14; 1997, c. 43, s. 262.

92. (Repealed).

1979, c. 72, s. 92; 1994, c. 30, s. 15.

93. (Repealed).

1979, c. 72, s. 93; 1994, c. 30, s. 15.

94. (Repealed).

1979, c. 72, s. 94; 1997, c. 43, s. 262.

95. (Repealed).

1979, c. 72, s. 95; 1997, c. 43, s. 262.

96. (Repealed).

1979, c. 72, s. 96; 1992, c. 61, s. 306; 1997, c. 43, s. 262.

97. (Repealed).

1979, c. 72, s. 97; 1997, c. 43, s. 262.

98. (Repealed).

1979, c. 72, s. 98; 1994, c. 30, s. 16.

99. (Repealed).

1979, c. 72, s. 99; 1994, c. 30, s. 16.

100. (Repealed).

1979, c. 72, s. 100; 1982, c. 63, s. 195; 1988, c. 76, s. 32; 1991, c. 32, s. 48; 1994, c. 30, s. 17; 1997, c. 43, s. 262.

101. (Repealed).

1979, c. 72, s. 101; 1994, c. 30, s. 18; 1997, c. 43, s. 262.

102. (Repealed).

1979, c. 72, s. 102; 1994, c. 30, s. 19.

103. (Repealed).

1979, c. 72, s. 103; 1997, c. 43, s. 262.

104. (Repealed).

1979, c. 72, s. 104; 1997, c. 43, s. 262.

105. (Repealed).

1979, c. 72, s. 105; 1994, c. 30, s. 20; 1997, c. 43, s. 262.

106. (Repealed).

1979, c. 72, s. 106; 1997, c. 43, s. 262.

107. (Repealed).

1979, c. 72, s. 107; 1997, c. 43, s. 262.

108. (Repealed).

1979, c. 72, s. 108; 1982, c. 2, s. 87; 1982, c. 63, s. 196; 1988, c. 76, s. 33; 1991, c. 32, s. 49; 1994, c. 30, s. 21; 1997, c. 43, s. 262.

109. (Repealed).

1979, c. 72, s. 109; 1983, c. 55, s. 161; 1994, c. 30, s. 22; 1997, c. 43, s. 262.

110. (Repealed).

1979, c. 72, s. 110; 1982, c. 63, s. 197; 1988, c. 76, s. 34; 1991, c. 32, s. 50; 1994, c. 30, s. 23; 1997, c. 43, s. 262.

111. (Repealed).

1979, c. 72, s. 111; 1994, c. 30, s. 24; 1997, c. 43, s. 262.

112. (Repealed).

1979, c. 72, s. 112; 1997, c. 43, s. 262.

113. (Repealed).

1979, c. 72, s. 113; 1997, c. 43, s. 262.

114. (Repealed).

1979, c. 72, s. 114; 1982, c. 63, s. 198; 1988, c. 76, s. 35; 1991, c. 32, s. 51; 1997, c. 43, s. 262.

115. (Repealed).

1979, c. 72, s. 115; 1997, c. 43, s. 262.

116. (Repealed).

1979, c. 72, s. 116; 1994, c. 30, s. 25; 1997, c. 43, s. 262.

117. (Repealed).

1979, c. 72, s. 117; 1997, c. 43, s. 262.

118. (Repealed).

1979, c. 72, s. 118; 1982, c. 63, s. 199; 1988, c. 76, s. 36; 1991, c. 32, s. 52; 1997, c. 43, s. 262.

119. (Repealed).

1979, c. 72, s. 119; 1997, c. 43, s. 262.

120. (Repealed).

1979, c. 72, s. 120; 1982, c. 63, s. 200; 1988, c. 76, s. 37; 1991, c. 32, s. 53; 1997, c. 43, s. 262.

121. (Repealed).

1979, c. 72, s. 121; 1988, c. 21, s. 66; 1994, c. 30, s. 26; 1997, c. 43, s. 262.

122. (Repealed).

1979, c. 72, s. 122; 1994, c. 30, s. 27; 1997, c. 43, s. 262.

123. (Repealed).

1979, c. 72, s. 123; 1994, c. 30, s. 28; 1997, c. 43, s. 262.

CHAPTER X ADMINISTRATIVE REVIEW AND PROCEEDING BEFORE THE TRIBUNAL

1996, c. 67, s. 10; 1997, c. 43, s. 263.

DIVISION I ADMINISTRATIVE REVIEW

1996, c. 67, s. 10.

124. A person having an interest in contesting the correctness, existence or absence of an entry on the roll relating to a property owned by himself or another person, may file an application for review in that regard with the municipal body responsible for assessment.

Such a person may in particular,

(1)  contest the entry of a property that is not an immovable that is to be entered on the roll, or the omission of a property that is such an immovable;

(2)  contest the correctness, existence or absence of an entry contemplated in section 55;

(3)  demand the uniting of several immovables into a single unit of assessment, or the division of a unit of assessment into several units.

A person bound to pay tax or compensation to the local municipality, school service centre or school board which uses the roll is deemed to have an interest as required in this section.

During the time that an agreement entered into under section 196.1 is effective, all applications for review in respect of property situated in the territory of a local municipality with which the agreement was entered into must be filed with that municipality.

1979, c. 72, s. 124; 1991, c. 32, s. 54; 1996, c. 67, s. 11; 2004, c. 20, s. 146; 2020, c. 1, s. 271.

125. No local municipality, municipal body responsible for assessment, school service centre or school board may file an application for review regarding a property not entered on the roll in its name unless the application is based on a question of law.

1979, c. 72, s. 125; 1991, c. 32, s. 55; 1996, c. 67, s. 12; 2020, c. 1, s. 272.

126. The Minister may file an application for review with regard to an entry used for calculating a sum payable by the Government under any of sections 210, 254 and 257.

1979, c. 72, s. 126; 1980, c. 34, s. 20; 1991, c. 32, s. 56; 1994, c. 30, s. 29; 1996, c. 67, s. 13; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 80.

127. (Repealed).

1979, c. 72, s. 127; 1991, c. 29, s. 13.

128. The application for review must state briefly the grounds invoked and the conclusions sought.

1979, c. 72, s. 128; 1996, c. 67, s. 14.

129. The application for review must be made on the form prescribed by regulation under paragraph 2 of section 263, otherwise it is deemed not to have been filed.

1979, c. 72, s. 129; 1982, c. 63, s. 201; 1996, c. 67, s. 15.

130. The application for review must be filed before 1 May following the coming into force of the roll.

1979, c. 72, s. 130; 1988, c. 76, s. 38; 1996, c. 67, s. 16.

131. Where, under section 83, the notice of assessment for the fiscal year in which the roll comes into force is sent after the last day of February of that fiscal year, the application for review must be filed before the expiry of 60 days from that sending.

1979, c. 72, s. 131; 1983, c. 57, s. 114; 1988, c. 76, s. 39; 1995, c. 34, s. 77; 1996, c. 67, s. 17.

131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file an application for review under section 126 with regard to the entry within 60 days of the receipt of the demand.

1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12; 1996, c. 67, s. 18; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 81.

131.2. An application for review may be filed at any time in the course of a fiscal year in which an event justifying an alteration to the roll under section 174 or 174.2 occurs or in the course of the following fiscal year where the assessor fails to make the alteration.

1988, c. 76, s. 41; 1991, c. 32, s. 58; 1996, c. 67, s. 19.

132. Every application for review concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of an application under section 126, before the sixty-first day after the Minister receives a copy of the certificate of alteration.

1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31; 1996, c. 67, s. 20; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 82; 2011, c. 33, s. 15.

133. Where, in accordance with section 183, a new roll is deposited to replace a roll quashed or set aside as a whole, an application for review regarding the new roll must be filed within 60 days from the sending to the addressee, in accordance with subparagraph 3 of the third paragraph of section 183, of the notice of assessment or, in the case of an application under section 126, within 60 days from the receipt by the Minister of the extract from the roll sent in accordance with the said subparagraph.

1979, c. 72, s. 133; 1980, c. 11, s. 132; 1983, c. 57, s. 115; 1991, c. 32, s. 60; 1994, c. 30, s. 32; 1996, c. 67, s. 21; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 83.

134. Where the notice of assessment is sent tardily for the fiscal year during which the roll comes into force, an application for review relating to the unit of assessment or the business establishment indicated in the notice may be filed after the expiry of the time prescribed in section 130 or 131, as the case may be, provided that the application is filed before the expiry of 60 days following the sending or of 120 days if the notice relates to a unit or business establishment whose value entered on the roll is equal to or greater than $3,000,000 or $100,000, respectively. However, the 60-day period applies if the roll deposited is published, from a date included in the 60-day period after its deposit, on the municipality’s website, in accordance with the public presentation rules set out in the regulation made under subparagraph 1 of the first paragraph of section 263.

1979, c. 72, s. 134; 1991, c. 32, s. 61; 1995, c. 34, s. 78; 1996, c. 67, s. 22; 1999, c. 40, s. 133; 2004, c. 20, s. 147; 2019, c. 28, s. 135.

134.1. Where, by reason of circumstances of irresistible force, an application for review could not be filed within the time applicable under sections 130 to 134, the application may be filed within 60 days after those circumstances cease to exist.

1996, c. 67, s. 22.

135. The filing of an application for review is effected by the filing of the form referred to in section 129, duly filled out, at the office of the municipal body responsible for assessment or of the local municipality, as the case may be, or at any other location determined by the body or municipality. The filing of the application may also be effected by the sending of the form, duly filled out, by registered mail to the body or municipality; in such a case, the application is deemed to have been filed on the day of its sending.

The sum of money determined by the by-law passed by the body under section 263.2 must be included with the form, otherwise the application is deemed not to have been filed.

If an application for review concerns two or more units of assessment or business establishments, one application per unit of assessment or business establishment is deemed to have been filed.

The personnel on duty at a location at which an application for review is filed must assist a person who requires it in filling out the form and in computing the sum of money that must accompany the application.

1979, c. 72, s. 135; 1982, c. 2, s. 89; 1982, c. 63, s. 202; 1991, c. 32, s. 62; 1992, c. 53, s. 5; 1994, c. 30, s. 33; 1996, c. 67, s. 22; 1999, c. 40, s. 133.

135.1. If an application for review is filed pursuant to an agreement entered into under section 196.1 with a local municipality that does not have jurisdiction over assessment, the clerk shall send the form, any sum of money included therewith and any other accompanying documents to the municipal body responsible for assessment.

1996, c. 67, s. 22.

136. The clerk of the municipal body responsible for assessment with whom an application for review has been filed or to whom the form has been sent pursuant to section 135.1, shall as soon as possible send the form and other accompanying documents, if any, to the assessor.

Other than in the case where the application was filed with the local municipality or where the local municipality is the applicant, the clerk of the municipal body shall send a copy of the form and accompanying documents, if any, to the municipality.

1979, c. 72, s. 136; 1991, c. 32, s. 63; 1994, c. 30, s. 34; 1996, c. 67, s. 22.

137. If the applicant is not the person in whose name the unit of assessment or business establishment concerned in the application for review is entered on the roll, the clerk of the municipal body responsible for assessment shall send a copy of the form to that person as soon as possible.

1979, c. 72, s. 137; 1991, c. 32, s. 64; 1994, c. 30, s. 35; 1996, c. 67, s. 22; 1999, c. 40, s. 133.

138. (Repealed).

1979, c. 72, s. 138; 1991, c. 32, s. 65; 1996, c. 67, s. 23.

138.1. The clerk of the municipal body responsible for assessment shall inform the Minister of every application for review which, in the event of an alteration to the roll in favour of the applicant, would have the effect of requiring the Government to pay an amount under section 210, 254 or 257 in respect of the property concerned in the application.

1986, c. 34, s. 7; 1991, c. 29, s. 14; 1991, c. 32, s. 66; 1994, c. 30, s. 36; 1996, c. 67, s. 24; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 84.

138.2. The clerk of the municipal body responsible for assessment shall, where an application for review seeks to have a third person entered on the roll as a lessee or occupant, inform that third person of the application.

1996, c. 67, s. 25; 2000, c. 54, s. 51.

138.2.1. Despite sections 137, 138.1 and 138.2, on a decision of the municipal body responsible for assessment, the assessor who is an officer of the municipal body shall exercise the functions assigned to the clerk of that body by this section.

2004, c. 20, s. 148.

138.3. The assessor seized of an application for review shall assess the merits of the contestation. The assessor shall, within the time limit prescribed in the second or third paragraph, as the case may be, make a written proposal to the applicant to alter the roll or inform the applicant in writing, giving the reasons for the decision, that no alteration will be proposed.

Where an application for review must be filed before 1 May following the coming into force of the roll, the assessor shall comply with the first paragraph on or before the following 1 September.

In every other case, the assessor shall comply with the first paragraph on or before the later of 1 September following the coming into force of the roll and the date occurring four months after the date of the filing of the application for review.

The municipal body responsible for assessment may, before 15 August of the year following the coming into force of the roll, extend the time limit of 1 September prescribed in the second paragraph until the following 1 November or, where the local municipality consents thereto, until a date not later than the following 1 April.

The clerk of the body must, as soon as possible, give notice of the extension in writing to the Tribunal and to the persons having filed an application for review referred to in the second paragraph and to whom one of the writings required under the first paragraph has not been sent. However, the clerk need not notify those persons if the form they used pursuant to section 129 for the filing of their application for review contained the information concerning the extension.

1996, c. 67, s. 25; 1999, c. 31, s. 4.

138.4. The applicant may, where the applicant has not brought a proceeding under section 138.5, enter into an agreement with the assessor on an alteration to the roll.

The agreement may be entered into

(1)  on or before the thirtieth day following the sending by the assessor of the writing required under the first paragraph of section 138.3 ;

(2)  before the expiry of the applicable time limit for the sending of the writing required under the first paragraph of section 138.3, if the assessor has not sent the writing within that time limit.

The agreement must be in writing and specify the date from which the alteration to the roll resulting from the agreement is to have effect.

An agreement entered into after the expiry of the time limit set out in the second paragraph is null.

1996, c. 67, s. 25; 1997, c. 43, s. 264; 1999, c. 31, s. 4.

DIVISION II PROCEEDINGS BEFORE THE TRIBUNAL

1996, c. 67, s. 25; 1997, c. 43, s. 265.

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as lessee or occupant of the unit of assessment;

(3)  the local municipality, the school service centre, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  (subparagraph repealed).

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  the sending of a copy of the certificate of alteration to the school service centre, the school board or the municipal body responsible for assessment, in the case where the school service centre, the school board or the body is the applicant under subparagraph 3 of that second paragraph;

(5)  receipt by the Minister of a copy of the certificate of alteration, in the case described in subparagraph 4 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 52; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 86; 2011, c. 33, s. 16; 2020, c. 1, s. 309.

138.5.1. The person in whose name a unit of assessment that constitutes an immovable to which a regulation under paragraph 10 of section 262 applies is entered on the roll may, where all the acts required under sections 18.1 to 18.5 have been performed, bring before the Tribunal a proceeding to contest the correctness of the value of the unit entered on the roll at the time of its deposit, without first filing an application for review to that effect. The Minister has the same right in the case referred to in the second paragraph of section 18.6.

The proceeding must be brought within the time applicable for the filing of an application for review relating to the same subject-matter. The motion by which the proceeding is brought must be accompanied by a writing, signed by the applicant and the assessor, attesting that all the acts required under sections 18.1 to 18.5 have been performed, failing which the proceeding is deemed not to have been brought. The last paragraph of section 138.5, with the necessary modifications, applies to the proceeding.

The documents exchanged pursuant to sections 18.1 to 18.5 and of which the assessor possesses an original or a copy replace, for the purposes of the second paragraph of section 114 of the Act respecting administrative justice (chapter J-3), the documents relevant to the contestation that are normally filed as part of the process of administrative review.

No application for review relating to the same subject-matter may be filed after the proceeding has been brought.

2002, c. 37, s. 224; 2004, c. 20, s. 149.

138.6. (Repealed).

1996, c. 67, s. 25; 1997, c. 43, s. 267.

138.7. (Repealed).

1996, c. 67, s. 25; 1997, c. 43, s. 267.

138.8. (Repealed).

1996, c. 67, s. 25; 1997, c. 43, s. 267.

138.9. In addition to the applicant, the following persons are parties to the dispute before the Tribunal by the sole fact of the filing of the motion:

(1)  the local municipality;

(2)  the municipal body responsible for assessment;

(3)  the person in whose name the unit of assessment or business establishment concerned in the motion is entered on the roll;

(4)  the Minister, in the case described in section 138.1;

(5)  (subparagraph repealed);

(6)  the person that the motion seeks to have entered on the roll as lessee or occupant of the unit of assessment.

1996, c. 67, s. 25; 1997, c. 43, s. 268; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 53; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 87.

138.10. The secretary of the Tribunal shall send a copy of the motion and of the accompanying documents, if any, to the assessor and to the parties to the dispute other than the applicant.

1996, c. 67, s. 25; 1997, c. 43, s. 269.

139. (Repealed).

1979, c. 72, s. 139; 1988, c. 76, s. 42; 1991, c. 32, s. 67; 1997, c. 43, s. 270.

140. The vice-president responsible for the immovable property division of the Tribunal may ask the assessor to make a study of the entries or omissions referred to in the motion and to send to the Tribunal and to the parties a report containing the details of the assessment and, if it is contested, a reply to the reasons for the contestation and the conclusion that he recommends.

The vice-president may request that the applicant transmit a report explaining the reasons for his contestation to the Tribunal, the assessor and to the other parties.

The vice-president shall fix a time limit for the transmission of the report which must be of not less than 30 days, unless otherwise agreed by the person required to transmit the report.

1979, c. 72, s. 140; 1988, c. 76, s. 43; 1991, c. 32, s. 68; 1994, c. 30, s. 37; 1997, c. 43, s. 271.

141. Except with the agreement of the parties, a hearing shall not take place unless a written notice from the Tribunal has been handed in person or mailed to the parties, at least 30 days previously.

However, the Tribunal may summarily find for the applicant on the statement of his motion and give notice of its decision to the parties, if the assessor so recommends with the agreement of the parties other than the applicant and if none of the parties sends a notice of disagreement with the recommendation to the Tribunal, upon the expiry of 30 days from the sending of a notice by the Tribunal to the parties stating the assessor’s recommendation and the proposed decision.

Where such is the case, the council of the municipal body responsible for assessment or of the local municipality may delegate to the executive or administrative committee the authority to express such agreement or disagreement.

1979, c. 72, s. 141; 1980, c. 34, s. 21; 1982, c. 63, s. 203; 1988, c. 76, s. 44; 1991, c. 32, s. 69; 1994, c. 30, s. 38; 1996, c. 67, s. 26; 1997, c. 43, s. 272.

142. The assessor may delegate one of his assistants to replace him as a witness.

1979, c. 72, s. 142; 1994, c. 30, s. 39; 1996, c. 67, s. 27; 1997, c. 43, s. 273.

142.1. The applicant is not required to appear or be represented by his attorney at the hearing where he has filed in the record a written acceptance of the assessor’s recommendation.

1985, c. 27, s. 89; 1997, c. 43, s. 274.

143. The Tribunal shall not alter, add or strike out an entry if its correctness, existence or absence has not been the subject of a proceeding heard before it.

1979, c. 72, s. 143; 1997, c. 43, s. 275.

144. The Tribunal is not bound to alter, add or strike out an entry unless the error or irregularity found might cause actual prejudice.

1979, c. 72, s. 144; 1997, c. 43, s. 276.

145. To decide if actual prejudice is caused for the purposes of section 144, the whole unit of assessment or business establishment must be taken into account.

1979, c. 72, s. 145; 1991, c. 32, s. 70; 1999, c. 40, s. 133.

146. Section 145 does not apply where an error or irregularity affects a part of the unit of assessment that is subject to a taxation scheme separate from that applicable to the remainder of the unit of assessment.

1979, c. 72, s. 146.

147. Where the Tribunal, on deciding a proceeding regarding the value entered on the roll of a unit of assessment or business establishment, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment or business establishment that it has established in accordance with sections 43 to 46 or 69.5 and 69.6 by the factor of the roll determined under section 264 for the first fiscal year for which the roll applies, subject to sections 47 and 48.

For the purposes of this section, the Tribunal may fix a lower or higher value than those proposed by the parties.

1979, c. 72, s. 147; 1983, c. 57, s. 116; 1986, c. 34, s. 8; 1988, c. 76, s. 45; 1991, c. 32, s. 71; 1997, c. 43, s. 277; 1999, c. 40, s. 133.

147.1. The Tribunal shall specify the date on which any alteration it decides to make to the roll takes effect.

1988, c. 76, s. 46; 1997, c. 43, s. 278.

148. Unless the Tribunal decides otherwise for special reasons and subject to section 148.3, the losing party shall pay the costs of the adverse party in accordance with the tariff determined by regulation of the Government pursuant to section 92 of the Act respecting administrative justice (chapter J-3).

1979, c. 72, s. 148; 1997, c. 43, s. 279.

148.1. The costs awarded to a party by the Tribunal shall, on a written application of the party, be taxed by the person authorized under section 148.2.1 upon two days’ notice to the other party.

A party may, within 10 days from the decision relating to the tax, contest the decision by means of a notice in writing to the secretary, before the member of the Tribunal who presided over the hearing.

1997, c. 43, s. 279; 2002, c. 37, s. 225.

148.2. Witnesses, advocates, stenographers, stenotypists and persons recording and transcribing the depositions have a recourse for their determined costs against the party retaining their services and, if the adverse party, on a decision of the Tribunal, is bound to pay the costs, against the latter party as well. The former party has a right of subrogation against the latter.

1997, c. 43, s. 279; I.N. 2016-01-01 (NCCP).

148.2.1. The taxation of the costs referred to in sections 148.1 and 148.2 shall be effected by the secretary of the Tribunal or by any other person designated by the president of the Tribunal.

2002, c. 37, s. 226.

148.3. Except for a motion relating to a unit of assessment or a business establishment whose property value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the only costs the applicant may be bound to pay upon a decision of the Tribunal under section 148 are those of stenography, stenotyping or the recording of the depositions and any transcription thereof.

1997, c. 43, s. 279; 1999, c. 40, s. 133.

149. As soon as possible after the Tribunal makes its decision, the secretary shall send a certified true copy thereof to the parties and to the school service centre or school board concerned.

1979, c. 72, s. 149; 1991, c. 32, s. 72; 1994, c. 30, s. 40; 1997, c. 43, s. 280; 2020, c. 1, s. 310.

150. (Replaced).

1979, c. 72, s. 150; 1991, c. 32, s. 73; 1994, c. 30, s. 40.

CHAPTER XI CORRECTION ex officio

151. Between the date of the deposit of the roll and the next 1 May, the assessor may, ex officio, propose to the person in whose name the unit of assessment or business establishment concerned is entered on the roll that an entry on the roll be altered or struck out or that an entry be added to the roll, including an entry contemplated in the second paragraph of section 124.

1979, c. 72, s. 151; 1991, c. 32, s. 74; 1996, c. 67, s. 28; 2003, c. 19, s. 189; 2004, c. 20, s. 150.

152. (Repealed).

1979, c. 72, s. 152; 1996, c. 67, s. 29.

153. A proposal for a correction shall be made by the sending of a notice in writing that sets forth the proposed correction, the right provided in section 154, the manner in which the right may be exercised and how the time in which it may be exercised is established.

A copy of the notice shall be sent to any person who, under section 179 or 180, would be entitled to receive the certificate of alteration or a copy of the certificate of alteration or of the notice of alteration if the proposed alteration were made.

1979, c. 72, s. 153; 1982, c. 2, s. 90; 1988, c. 84, s. 614; 1991, c. 32, s. 75; 1994, c. 30, s. 41; 1996, c. 67, s. 30; 2011, c. 33, s. 17.

154. Every person referred to in any of sections 124 to 126 may file an application for review in respect of the proposal, as if such correction were an entry on or an omission from the roll, before the later of the following eventualities:

(1)  the expiry of the time allowed, referred to in section 130, and

(2)  the expiry of 60 days after the sending of the notice provided for in section 153 or, in the case of an application under section 126, the expiry of 60 days after the receipt by the Minister of a copy of the notice.

1979, c. 72, s. 154; 1991, c. 29, s. 15; 1991, c. 32, s. 76; 1994, c. 30, s. 42; 1996, c. 67, s. 31; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 88.

155. If, at the expiry of the time allowed under section 154, no application for review has been filed under that section, the assessor shall correct the roll in conformity with his proposal.

The assessor may, with the written consent of any person to whom the notice or a copy of the notice provided for in section 153 must be sent, correct the roll before the expiry of the time allowed, in conformity with the assessor’s proposal.

Notwithstanding section 154, no application for review in respect of a proposal may be filed from the day on which the assessor corrects the roll pursuant to the second paragraph.

The assessor shall also correct the roll in conformity with his proposal if the latter was the subject of an application for review that did not give rise to an agreement entered into under section 138.4 and no proceeding has been brought before the Tribunal in respect of such an application at the expiry of the time limit set out in the third paragraph of section 138.5. The assessor shall also correct the roll in conformity with his proposal if the motion by which such a proceeding has been brought is withdrawn before the Tribunal renders a decision on it.

1979, c. 72, s. 155; 1996, c. 67, s. 32; 1999, c. 90, s. 28; 2019, c. 28, s. 136.

156. At the request of the local municipality, the vice-president responsible for the immovable property division of the Tribunal may, between the date on which the roll is deposited and the end of the period to which it applies, demand that the assessor submit to the Tribunal a substantiated report on the correctness, existence or absence of any entry on the roll.

The assessor shall send his report to the Tribunal, to the clerk of the local municipality and the clerk of the municipal body responsible for assessment, within 60 days from the demand.

Within the same time, the assessor may, on the basis of his report, make a proposal under section 151, in which case sections 153 to 155 apply.

1979, c. 72, s. 156; 1988, c. 76, s. 47; 1991, c. 32, s. 77; 1994, c. 30, s. 43; 1996, c. 67, s. 33; 1997, c. 43, s. 281.

157. The assessor shall not propose a correction in respect of an entry on or an omission from the roll which is the subject of an application for review or of a motion before the Tribunal.

However, if the motion is withdrawn before the Tribunal renders a decision on it, the assessor may within 60 days of the withdrawal, propose a correction in respect of the entry or omission.

1979, c. 72, s. 157; 1980, c. 34, s. 22; 1988, c. 21, s. 66; 1996, c. 67, s. 34; 1997, c. 43, s. 282.

157.1. The assessor shall not propose a correction in order to make an alteration to the roll that he may make pursuant to any provision of Chapter XV other than paragraph 1 of section 174 or of section 174.2.

1982, c. 63, s. 204; 1991, c. 32, s. 78; 1996, c. 67, s. 35.

CHAPTER XII

Repealed, 1997, c. 43, s. 283.

1988, c. 21, s. 66; 1997, c. 43, s. 283.

158. (Repealed).

1979, c. 72, s. 158; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

159. (Repealed).

1979, c. 72, s. 159; 1980, c. 34, s. 23.

160. (Repealed).

1979, c. 72, s. 160; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

160.1. (Repealed).

1982, c. 63, s. 205; 1997, c. 43, s. 283.

161. (Repealed).

1979, c. 72, s. 161; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

162. (Repealed).

1979, c. 72, s. 162; 1988, c. 21, s. 66; 1994, c. 30, s. 44; 1997, c. 43, s. 283.

163. (Repealed).

1979, c. 72, s. 163; 1997, c. 43, s. 283.

164. (Repealed).

1979, c. 72, s. 164; 1994, c. 30, s. 45; 1997, c. 43, s. 283.

165. (Repealed).

1979, c. 72, s. 165; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

166. (Repealed).

1979, c. 72, s. 166; 1997, c. 43, s. 283.

167. (Repealed).

1979, c. 72, s. 167; 1982, c. 63, s. 206; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

168. (Repealed).

1979, c. 72, s. 168; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

169. (Repealed).

1979, c. 72, s. 169; 1988, c. 76, s. 48; 1994, c. 30, s. 46; 1997, c. 43, s. 283.

CHAPTER XIII

Repealed, 1997, c. 43, s. 283.

1997, c. 43, s. 283.

170. (Repealed).

1979, c. 72, s. 170; 1988, c. 21, s. 66; 1988, c. 76, s. 49; 1994, c. 30, s. 47; 1997, c. 43, s. 283.

CHAPTER XIV QUASHING OR SETTING ASIDE OF THE ROLL

171. The roll or any entry on the roll may be quashed by means of an application to quash, in conformity with the Act governing the interested local municipality.

On pain of dismissal, an application to quash must be brought,

(1)  where it concerns the whole roll, before 1 May following the deposit of the roll;

(2)  where it concerns an entry which has not been altered, before 1 May following the deposit of the roll, or before the sixty-first day after the sending, for the fiscal year during which the roll comes into force, of the notice of assessment setting forth such entry, whichever comes later;

(3)  where it concerns an entry which has been altered in accordance with section 174 or 174.2, before 1 May following the deposit of the roll, or before the sixty-first day after the sending of the notice setting forth the alteration, whichever comes later.

1979, c. 72, s. 171; 1991, c. 32, s. 79; 1996, c. 5, s. 77; I.N. 2016-01-01 (NCCP).

172. Section 171 does not exclude an application for judicial review under subparagraph 1 of the first paragraph of article 529 of the Code of Civil Procedure (chapter C-25.01), but that application cannot be exercised after the expiry of a period of one year beginning from the expiry of the period allowed by the second paragraph of section 171.

1979, c. 72, s. 172; 1994, c. 30, s. 48; 2002, c. 37, s. 227; I.N. 2016-01-01 (NCCP).

172.1. (Repealed).

1991, c. 32, s. 80; 2004, c. 20, s. 151.

173. Where an entry becomes the subject of both a proceeding before the Tribunal and an action or motion to quash or set aside, the Tribunal may, on the application of a party, suspend any proceedings before it until judgment on the action or motion to quash or set aside has become res judicata.

1979, c. 72, s. 173; 1988, c. 37, s. 1; 1997, c. 43, s. 284.

CHAPTER XV KEEPING THE ROLL UP TO DATE

174. The assessor shall alter the property assessment roll

(1)  to make it consistent with his proposal for a correction, in one of the cases provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under articles 3043 and 3045 of the Civil Code;

(12.1)  to reflect a change in situation that, under a provision of Division I of Chapter V, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  (paragraph repealed);

(13.1)  (paragraph repealed);

(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :

(a)  becomes or ceases to be subject to section 57.1.1;

(b)  changes category from among the categories provided for in section 244.32;

(c)  becomes or ceases to be subject to section 244.51 or 244.52;

(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;

(13.2)  with regard to section 57.2, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment becomes or ceases to be subject to that section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(14.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 244.36.0.1, or, for the purposes of section 56.1, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  (paragraph repealed);

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185; 1999, c. 40, s. 133; 2000, c. 54, s. 54; 2002, c. 37, s. 228; 2004, c. 20, s. 152; 2019, c. 28, s. 137; 2020, c. 7, s. 40; 2020, c. 7, s. 13; 2023, c. 33, s. 55.

174.1. (Repealed).

1991, c. 32, s. 82; 2004, c. 20, s. 153.

174.2. The assessor shall alter the roll of rental values

(1)  to make it consistent with his proposal for a correction, in one of the cases provided for in section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to enter thereon a business establishment unduly omitted or strike out a property unduly entered thereon;

(4)  to take account of the fact that a property entered on the roll has ceased to be business establishment that is to be entered thereon or that a property not entered on the roll has become such a business establishment;

(5)  to take account of the fact that a business establishment has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;

(6)  to indicate a decrease or increase in the rental value of a business establishment resulting from an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174;

(7)  to give effect to a change of occupant of a business establishment;

(8)  to correct an error in writing or in calculation or another clerical error;

(9)  (paragraph repealed).

1991, c. 32, s. 82; 1993, c. 43, s. 9; 1994, c. 30, s. 50; 1996, c. 67, s. 37; 1997, c. 93, s. 119; 1999, c. 40, s. 133; 2000, c. 54, s. 55; 2019, c. 28, s. 138.

174.3. The fact that an event referred to in section 174 or 174.2 occurred before 1 July of the second fiscal year preceding the fiscal year during which the roll comes into force does not free the assessor from his obligation to alter the roll if, notwithstanding sections 46 and 69.6, the roll does not reflect the condition of the unit of assessment or of the business establishment on that date, having regard to the event.

For the purposes of sections 174 and 174.2, a thing does not cease to be unduly omitted or unduly entered on the roll for the sole reason that the obligation to enter on or withdraw the thing from the roll did not exist at the time of the establishment of the roll or was unknown to the assessor.

1994, c. 30, s. 51; 1999, c. 40, s. 133; 2001, c. 25, s. 117.

175. In the event of an alteration referred to in paragraph 2, 4, 6, 7, 8, 12, 18 or 19 of section 174 or paragraph 2, 3, 4 or 6 of section 174.2, the assessor shall make a new assessment of the unit of assessment or business establishment concerned. He shall do likewise in the event of an alteration referred to in paragraph 1 of either of the said sections, if the proposal for a correction so provides. The same rule applies in the case of an alteration referred to in another paragraph of section 174, where a unit of assessment is changed as a result of such alteration.

Division II of Chapter V or V.1 applies in determining the new value to be entered.

The entry of the new value under this section is part of the alteration contemplated in section 174 or 174.2.

1979, c. 72, s. 175; 1980, c. 34, s. 25; 1982, c. 63, s. 208; 1988, c. 76, s. 51; 1991, c. 32, s. 83; 1994, c. 30, s. 52; 1996, c. 67, s. 38; 1999, c. 40, s. 133.

176. The assessor shall make any alteration contemplated in section 174 or 174.2 by means of a certificate signed by him. If the assessor is a partnership or legal person, its representative designated under section 21 shall sign the certificate.

The signature may be printed, lithographed or engraved on the certificate.

If several addresses must be altered as a result of the constitution of a new local municipality, a regrouping or annexation, changes in the street name or number resulting from a territorial reorganization, or the replacement of a rural postal code by several urban postal codes, the assessor may file a global certificate for all of the alterations.

1979, c. 72, s. 176; 1991, c. 32, s. 84; 1999, c. 40, s. 133; 2004, c. 20, s. 154; 2005, c. 50, s. 66.

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (subparagraph replaced);

(3)  (subparagraph repealed);

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 3, 6 to 14.1, 16 and 18 to 20 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  (subparagraph repealed);

(7)  (subparagraph repealed).

Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 of section 174 or paragraph 4 of section 174.2 to give effect to a decision of the Commission respecting a recognition giving rise to a property tax or business tax exemption, the effective date of the alteration is the date the recognition comes into force or ceases to be in force, according to the decision.

Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 and 20 of section 174 or paragraph 5 of section 174.2 to give effect to the beginning or end of an exemption provided for in section 210 or the obligation to pay a sum under that section, the effective date of the alteration is the date of that beginning or end.

The date on which the alteration made under subparagraph d of paragraph 13.1.1 of section 174 has effect may be fixed as the first day of the fiscal year following the fiscal year in which the event occurred that is the ground for the alteration.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7; 1994, c. 30, s. 53; 1995, c. 64, s. 14; 1997, c. 93, s. 120; 1997, c. 96, s. 186; 2000, c. 54, s. 56; 2001, c. 25, s. 118; 2020, c. 7, s. 14.

178. Where an alteration made under section 174 or 174.2 takes effect from a date preceding the coming into force of the roll, the assessor shall alter the roll in force on that date by means of a separate certificate.

Where the alteration of the preceding roll entails the entering of a new value, the value shall be determined according to Division II of Chapter V or V.1, as if the alteration had been made when the roll was in force.

1979, c. 72, s. 178; 1988, c. 76, s. 53; 1991, c. 32, s. 86; 1994, c. 30, s. 54.

179. The assessor shall send his certificate, after signing it, to the clerk of the local municipality concerned.

The assessor shall forward a copy of the certificate

(1)  to the school service centre or school board concerned;

(2)  to the municipal body responsible for assessment, if the assessor is not an employee of the municipal body;

(3)  to the Minister, if the alteration concerns an entry used to calculate an amount payable by the Government under section 210, 254 or 257;

(4)  to the Minister of Agriculture, Fisheries and Food, if the alteration concerns a unit of assessment that includes an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1);

(5)  to the minister responsible for the administration of the Sustainable Forest Development Act (chapter A-18.1), if the alteration concerns a unit of assessment the forest area of which is registered in accordance with section 130 of that Act.

1979, c. 72, s. 179; 1991, c. 32, s. 160; 2011, c. 33, s. 18; 2020, c. 1, s. 310; 2020, c. 7, s. 40; 2020, c. 7, s. 15.

180. After having received the certificate, the clerk of the local municipality shall send a notice of alteration to the person in whose name the property concerned is entered on the roll, or was entered thereon immediately before the alteration. The clerk is not required to do so if the alteration was made by means of a global certificate under the third paragraph of section 176.

Where applicable, the notice shall set forth the right referred to in section 181, specify how the time in which it may be exercised is established and, in the case of the right to file an application for review, specify the manner in which the right may be exercised.

The clerk shall send a copy of the notice to the person who, as a result of the alteration, has been entered on the roll as lessee or occupant of the unit of assessment.

During the application of an agreement under which the municipality, in accordance with the second paragraph of section 196, has delegated the exercise of its jurisdiction in matters concerning the sending of notices of the alteration of the roll, the functions provided for in this section shall be exercised by the clerk of the local municipality or municipal body responsible for assessment to which the delegation has been made.

Despite the preceding paragraphs, on a decision of the municipal body responsible for assessment, the assessor who is an officer of the municipal body and responsible for the roll shall mail the notices of alteration and shall send out the copies of such notices, rather than the clerk who would otherwise have done so under one of those paragraphs.

1979, c. 72, s. 180; 1982, c. 2, s. 92; 1988, c. 84, s. 616; 1991, c. 32, s. 87; 1994, c. 30, s. 55; 1996, c. 67, s. 39; 1999, c. 43, s. 13; 2000, c. 54, s. 57; 2003, c. 19, s. 250; 2004, c. 20, s. 155; 2005, c. 28, s. 196; 2005, c. 50, s. 67; 2006, c. 60, s. 89; 2011, c. 33, s. 19.

180.0.1. (Repealed).

2006, c. 60, s. 90; 2011, c. 33, s. 20.

180.1. If several alterations were made by means of a global certificate under the third paragraph of section 176, the clerk gives a public notice, as set out in section 75, explaining in a general manner that the roll has been altered to reflect address changes made necessary by an event, specified by the clerk, referred to in that paragraph.

2005, c. 50, s. 68.

181. An application for review may be filed or an action to quash or set aside may be brought with regard to an alteration made under section 174 or 174.2, within the time limit provided for in section 132, paragraph 3 of the second paragraph of section 171 or the first paragraph of section 172, as the case may be.

However, no application for review may be filed with regard to an alteration made under paragraph 1 of section 174 or 174.2.

Furthermore, no application for review may be filed or action to quash or set aside brought with regard to an alteration made by means of a global certificate under the third paragraph of section 176.

1979, c. 72, s. 181; 1991, c. 32, s. 88; 1996, c. 67, s. 40; 1999, c. 40, s. 133; 2004, c. 20, s. 156; 2005, c. 50, s. 69.

182. The assessor shall alter the roll to make it comply

(1)  with an agreement entered into under section 138.4, as soon as possible after the agreement is entered into;

(2)  with a decision of the Tribunal, as soon as possible after the decision becomes executory;

(3)  with a judgment rendered following a decision of the Tribunal, as soon as possible after the judgment has become res judicata.

He shall alter the roll to make it consistent with a judgment rendered on a motion or action to quash or set aside as soon as possible after the judgment has become res judicata, unless the judgment quashes or sets aside the whole roll.

An alteration referred to in the first paragraph has effect from the date fixed in the agreement, the decision or the judgment, as the case may be. An alteration referred to in the second paragraph has effect from the date fixed in the judgment or, failing that, from the date of coming into force of the roll.

Sections 176 and 179, and section 180 other than the second paragraph, apply to an alteration under this section. If the alteration results from an agreement entered into under section 138.4, the notice of alteration referred to in section 180 shall set forth the right to bring a proceeding under the second paragraph of section 138.5 and shall indicate the manner in which the right may be exercised and how the time in which it may be exercised is established.

1979, c. 72, s. 182; 1988, c. 76, s. 54; 1991, c. 32, s. 89; 1994, c. 30, s. 56; 1996, c. 67, s. 41; 1997, c. 43, s. 287.

183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.

In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.

Every other provision of this Act consistent with this section applies to the new roll, with the following adaptations:

(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;

(2)  (subparagraph repealed);

(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;

(4)  every application for review regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a proposal for a correction may be made until the end of that time; however, an application for review under section 126 must be filed within 60 days of the receipt, by the Minister of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;

(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.

The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.

1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57; 1996, c. 67, s. 42; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 91.

184. After a roll has been altered under section 174, 174.2 or 182 or a new roll has been deposited under section 183, the collection roll must, if necessary, be altered or prepared again accordingly.

1979, c. 72, s. 184; 1991, c. 32, s. 91.

CHAPTER XVI

Repealed, 1991, c. 32, s. 92.

1991, c. 32, s. 92.

185. (Repealed).

1979, c. 72, s. 185; 1982, c. 63, s. 210; 1988, c. 76, s. 55; 1991, c. 32, s. 92.

186. (Repealed).

1979, c. 72, s. 186; 1982, c. 63, s. 211; 1988, c. 76, s. 56; 1991, c. 32, s. 92.

187. (Repealed).

1979, c. 72, s. 187; 1991, c. 32, s. 92.

188. (Repealed).

1979, c. 72, s. 188; 1991, c. 32, s. 92.

189. (Repealed).

1979, c. 72, s. 189; 1991, c. 32, s. 92.

190. (Repealed).

1979, c. 72, s. 190; 1991, c. 32, s. 92.

191. (Repealed).

1979, c. 72, s. 191; 1991, c. 32, s. 92.

192. (Repealed).

1979, c. 72, s. 192; 1991, c. 32, s. 92.

193. (Repealed).

1979, c. 72, s. 193; 1991, c. 32, s. 92.

193.1. (Repealed).

1985, c. 27, s. 92; 1991, c. 32, s. 92.

194. (Repealed).

1979, c. 72, s. 194; 1991, c. 32, s. 92.

CHAPTER XVII AGREEMENTS

195. Two municipal bodies responsible for assessment may enter into an agreement under which one delegates to the other the exercise of its jurisdiction in such matters.

1979, c. 72, s. 195; 1991, c. 32, s. 93.

196. Two local municipalities or municipal bodies responsible for assessment may enter into an agreement under which one party delegates to the other the exercise of its jurisdiction in matters concerning the sending of notices of assessment and tax accounts or concerning the collection of taxes.

They may enter into such an agreement relating to jurisdiction in matters concerning the sending of notices of alteration of the roll.

1979, c. 72, s. 196; 1991, c. 32, s. 93; 1994, c. 30, s. 58.

196.1. A municipal body responsible for assessment may enter into an agreement with a local municipality in respect of which the body has jurisdiction in matters of assessment providing that every application for review under Division I of Chapter X that relates to property situated in the territory of the municipality is to be filed with the municipality.

1996, c. 67, s. 43.

197. An agreement contemplated in any of sections 195 to 196.1 must indicate the period for which it is valid; failing that indication, the agreement is valid for one fiscal period only.

An agreement contemplated in the first paragraph must provide the terms and conditions of the apportionment of the expenses arising therefrom.

1979, c. 72, s. 197; 1996, c. 67, s. 44.

198. (Repealed).

1979, c. 72, s. 198; 1991, c. 32, s. 94; 1996, c. 27, s. 148.

198.1. The parties to an agreement contemplated in any of sections 195 to 196.1 may provide therein that any other local municipality or any other municipal body responsible for assessment, as the case may be, may join the agreement.

An agreement which provides that it may be joined must determine, or provide a mechanism for determining, all or part of the conditions of joining. Such conditions are effective notwithstanding any inconsistent provision of any general or special Act.

A municipality or a body, as the case may be, by resolution of its council, may join an agreement which provides therefor, on the conditions determined by or pursuant to the agreement.

The municipality or body becomes a party to the agreement once the resolution for joining has received every required approval. It immediately sends a copy of the resolution to the other parties. The agreement is then deemed amended accordingly.

1982, c. 63, s. 212; 1991, c. 32, s. 95; 1996, c. 67, s. 45.

199. No officer or employee of a local municipality or municipal body responsible for assessment who devotes his working time exclusively to a matter contemplated in any of sections 195 to 196.1 may be dismissed for the sole reason that the exercise of jurisdiction has been delegated under that section.

1979, c. 72, s. 199; 1991, c. 32, s. 96; 1996, c. 67, s. 46.

200. If a local municipality or a municipal body responsible for assessment that has delegated the exercise of its jurisdiction under any of sections 195 to 196.1 dismisses an officer or employee referred to in section 199, the resolution dismissing the officer or employee shall be served on the officer or employee in the same manner as a summons under the Code of Civil Procedure (chapter C-25.01).

A person who believes he has been dismissed solely as a result of the delegation may, within 30 days following service of the resolution, file a complaint in writing with the Administrative Labour Tribunal requesting it to conduct an inquiry and dispose of the complaint.

The provisions of the Act to establish the Administrative Labour Tribunal (chapter T-15.1) that pertain to the Administrative Labour Tribunal, its members, their decisions and the exercise of their jurisdiction and section 100.12 of the Labour Code (chapter C-27) apply, with the necessary modifications.

Where the Administrative Labour Tribunal considers that an officer or employee has been dismissed solely as a result of the delegation, the Administrative Labour Tribunal may

(1)  order the municipality or municipal body responsible for assessment to reinstate the officer or employee;

(2)  order the municipality or municipal body responsible for assessment to pay to the officer or employee an indemnity up to a maximum equivalent to the salary the officer or employee would normally have received had there been no such dismissal;

(3)  render any other decision the Administrative Labour Tribunal believes fair and reasonable, taking into account all the circumstances of the matter, and in particular order the municipality or municipal body responsible for assessment to pay to the officer or employee compensation up to a maximum equivalent to the amount the officer or employee disbursed to exercise the recourse.

1979, c. 72, s. 200; 1988, c. 21, s. 66; 1991, c. 32, s. 97; 1996, c. 67, s. 47; 2000, c. 54, s. 58; 2001, c. 26, s. 122; 2015, c. 15, s. 167; I.N. 2016-01-01 (NCCP).

201. Where an officer or employee contemplated in section 199 who is employed by a party to an agreement entered into under any of sections 195 to 196.1 becomes an employee of another party pursuant to such agreement, his accumulated social benefits may be transferred at his request, on the conditions fixed by Retraite Québec.

The social benefits provided for in the first paragraph include those accumulated in an account, a fund or a plan administered by the employer, by the employer and the employees or by a third person on behalf of the municipal officers or employees.

1979, c. 72, s. 201; 1991, c. 32, s. 98; 1996, c. 67, s. 48; 2015, c. 20, s. 61.

202. This chapter applies notwithstanding any inconsistent provision of a general law or special Act.

1979, c. 72, s. 202.

CHAPTER XVIII FISCAL PROVISIONS

DIVISION I TAXABLE IMMOVABLES

§ 1 . — Rule

203. An immovable entered on the property assessment roll is taxable and its taxable value is that entered on the roll under sections 42 to 48, unless the law provides that only a part of that value is taxable.

1979, c. 72, s. 203; 1986, c. 34, s. 11; 1991, c. 32, s. 99; 1999, c. 40, s. 133.

§ 2 . — Exceptions

204. The following are exempt from all municipal or school property taxes:

(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société québécoise des infrastructures;

(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;

(1.2)  (paragraph repealed);

(2)  an immovable included in a unit of assessment entered on the roll in the name of the Société de développement et de mise en valeur du Parc olympique;

(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal, the École nationale de police du Québec or the Institut de technologie agroalimentaire du Québec;

(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Autorité régionale de transport métropolitain or the Réseau de transport métropolitain;

(2.3)  an immovable that is the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12) and that is included in a unit of assessment entered on the roll in the name of the Caisse de dépôt et placement du Québec or of one of its subsidiaries referred to in section 88.15 of that Act;

(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;

(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;

(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;

(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of

(a)  a public road or works forming part of it, or of

(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;

(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;

(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;

(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;

(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;

(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;

(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;

(13)  an immovable included in a unit of assessment entered on the roll in the name of a school service centre, a school board, a general and vocational college, an educational institution at the university level referred to in paragraphs 1 to 11 of section 1 of the Act respecting educational institutions at the university level (chapter E-14.1), the Conservatoire de musique et d’art dramatique du Québec or the Institut de recherches cliniques de Montréal;

(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5);

(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;

(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non-profit organization holding a childcare centre or day care centre permit or accredited as a home educational childcare coordinating office under the Educational Childcare Act (chapter S-4.1.1), and that is used chiefly for the carrying on of functions proper to a childcare centre, day care centre or coordinating office;

(d)  (subparagraph repealed);

(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution;

(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);

(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;

(18)  (paragraph repealed);

(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).

1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308; 2005, c. 47, s. 140; 1994, c. 2, s. 75; 2006, c. 26, s. 11; 2008, c. 19, s. 20; 2011, c. 16, s. 185; 2013, c. 23, s. 164; 2016, c. 8, s. 69; 2017, c. 17, s. 62; 2020, c. 1, s. 309; 2020, c. 10, s. 64; 2021, c. 3, s. 71; 2022, c. 9, s. 97; 2023, c. 33, s. 56; 2024, c. 2, s. 44.

204.0.1. Where an Act refers to a person mentioned in section 204 or in any paragraph thereof, the word “person” includes the Crown, the State and any group which is not a legal person but which possesses a patrimony.

No such reference shall apply to a person mentioned solely in paragraph 7 of section 204 unless the reference specifically mentions that paragraph.

In any provision that establishes a rule applicable to an immovable, to the person in whose name the unit of assessment that includes the immovable is entered on the roll, or to the owner, lessee or occupant thereof, a reference to a person mentioned in section 204 or in any paragraph thereof includes the person holding a permit referred to in paragraph 14 or 15 of that section only if the immovable to which the provision applies is the immovable mentioned in the permit and is exempt from property tax.

1994, c. 30, s. 60; 1995, c. 7, s. 2; 1995, c. 73, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 60; 2004, c. 20, s. 158.

204.0.2. On the application of the Minister of Justice or a person he designates, a judge of the Superior Court may, where an officer or director of an entity, other than a legal person established in the public interest, who owns an immovable described in section 204 is found guilty of an offence under Part II.1 or section 59 or 319 of the Criminal Code (R.S.C. 1985, c. C-46) and there are reasonable grounds to believe that resources, including human resources, of that entity were used directly or indirectly to commit the offence, order, for the period the judge determines, the loss of the benefit of the exemption provided for in section 204, for all or some of the immovables included in a unit of assessment entered on the roll in the name of the entity. A copy of the judgment shall be sent to the clerk or the clerk-treasurer of the municipality concerned.

2016, c. 12, s. 32; 2021, c. 31, s. 132.

204.1. An immovable that is included in a unit of assessment entered on the roll in the name of a person referred to in any paragraph of section 204 and that is used by another person referred to in that section remains exempt from taxation and contemplated in the paragraph. The same rule applies if the paragraph requires the immovable to be used for a certain purpose and it is used for another purpose mentioned in that section.

However, an immovable included in a unit of assessment entered on the roll in the name of a religious institution is considered contemplated by paragraph 17 of section 204 only if used in conformity with that paragraph.

1980, c. 34, s. 28; 1982, c. 63, s. 213; 1994, c. 30, s. 61; 1999, c. 40, s. 133; 2004, c. 20, s. 159.

204.1.1. If a unit of assessment is not entered on the roll in the name of a person mentioned in section 204 and includes an immovable referred to in section 255, it is partially exempt from taxation, as if the part corresponding to the immovable were entered on the roll in the name of the owner of the immovable.

The immovable is then deemed to be referred to in the paragraph of section 204 that refers to its owner.

2006, c. 60, s. 92.

204.1.2. If the owner of an immovable is a group of persons that includes at least one of the persons referred to in section 255, but is not composed entirely of such persons, the roll must clearly state what part of the value of the immovable relates to that person

Unless all the immovables included in the unit of assessment are owned by the same group referred to in the first paragraph, and the part that relates to the person referred to in section 255 corresponds to the same percentage of the value for each of those immovables, the information required under that paragraph is added to the special entries arising from the application of sections 2 and 61 that are used to identify the immovable within the unit of assessment.

If the obligation under the first paragraph applies, the immovable is deemed to be referred to in the paragraph of section 204 that mentions the member of the group that is a person referred to in section 255, solely for the part of the value noted in the roll of assessment in accordance with the first paragraph.

Only the part of the value noted in the roll of assessment in accordance with the first paragraph is exempt from taxation. In that case, a member of the group that is a person referred to in section 255 is not the debtor of any part of the property taxes relating to the immovable.

The fourth paragraph does not apply if all the owners of the immovable are persons mentioned in section 204 and all the immovables included in the unit of assessment are exempt from property taxes.

2006, c. 60, s. 92.

204.1.3. In the case described in the third paragraph, any provision under which a reference to the owner of an immovable is a reference to the person in whose name the unit of assessment that includes the immovable is entered on the roll is inoperative if the immovable is referred to in section 204.1.1 or 204.1.2.

If the obligation under the first paragraph of section 204.1.2 applies in respect of the immovable, the reference in a provision to the owner of the immovable is a reference, in the case described in the third paragraph, to the member of the group of owners to whom the non-taxable part of the value relates.

The first two paragraphs apply if the provision containing the reference specifically concerns the owner of an immovable referred to in section 204. However, if the provision specifically concerns the owner of an immovable referred to in a particular paragraph of that section, the first two paragraphs apply only if that paragraph is the one referred to in the second paragraph of section 204.1.1 or the third paragraph of section 204.1.2.

2006, c. 60, s. 92.

204.2. (Repealed).

1985, c. 27, s. 93; 1986, c. 34, s. 13; 1991, c. 32, s. 160; 2000, c. 54, s. 61.

205. Every local municipality may, by by-law, impose the payment of compensation for municipal services on the owners of immovables situated in its territory and referred to in any of paragraphs 4, 5, 10, 11 and 19 of section 204.

However, another local municipality is exempt from the payment of compensation that would otherwise be payable because the local municipality is the owner of

(1)  a structure intended for lodging persons, sheltering animals or storing things that forms part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment;

(2)  land that is the site of a structure referred to in subparagraph 1.

Every local municipality may also, by by-law, impose the payment of compensation for municipal services on the owners of land situated in its territory and referred to in paragraph 12 of section 204.

The compensation provided for in this section, whether or not payment thereof is imposed and whether or not an owner is exempt from the payment, stands in lieu, in respect of every immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person as the owner, lessee or occupant of the immovable.

The first four paragraphs do not apply in respect of an immovable that becomes taxable under the second paragraph of section 208 or that would become taxable if the fifth paragraph of section 210 did not apply.

For the purposes of the first four paragraphs, the owner of an immovable is the person in whose name the unit of assessment that includes the immovable is entered on the roll.

1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49; 1999, c. 31, s. 6; 1999, c. 40, s. 133; 2002, c. 37, s. 229; 2002, c. 77, s. 60; 2004, c. 20, s. 160.

205.1. The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 10, 11 and 19 of section 204 or of a regional park referred to in paragraph 5 of that section, is established by multiplying the non-taxable value of the immovable, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law; that rate may vary according to the classes of immovables established in the by-law but shall not exceed the general property tax rate if it is less than 0.006 or, if not, the greater of half that tax rate and 0.006.

The amount of the compensation provided for in section 205, in respect of a parcel of land referred to in paragraph 12 of section 204, is established by multiplying the non-taxable value of the parcel of land, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law but that shall not exceed the general property tax rate or 0.01.

The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 4 of section 204 or in respect of an immovable referred to in paragraph 5 of that section that is not a regional park, is established by applying the rules of computation prescribed by the municipality in the by-law and that may vary according to the classes of immovables established in the by-law. However, the amount shall not exceed

(1)  in the case of an immovable referred to in paragraph 5 of section 204 and described in subparagraph 1 or 2 of the second paragraph of section 205, the total amount of the sums resulting from modes of tariffing that would be payable in respect of the immovable, were it not for the fourth paragraph of that section, for the municipal services in respect of which the immovable or its owner or occupant derives a benefit within the meaning of section 244.3;

(2)  in every other case, the total amount of the sums resulting from municipal taxes, compensations or modes of tariffing that would be payable in respect of the immovable were it not for paragraph 4 or 5 of section 204 and the fourth paragraph of section 205, except sums resulting from the business tax imposed under section 232.

In the case where the municipality avails itself of the power provided for in section 244.29:

(1)  a reference to the general property tax rate, in the first two paragraphs of this section, is a reference to the basic rate provided for in section 244.38;

(2)  for the purpose of establishing the maximum amount applicable under subparagraph 2 of the third paragraph of this section, where the specific general property tax rate that would be applicable to the immovable, were it taxable, exceeds the basic rate provided for in section 244.38, any amounts that exceed what would be payable if the basic rate were applicable shall be excluded from the amounts derived from the tax.

1999, c. 31, s. 6; 2000, c. 54, s. 62; 2002, c. 77, s. 61; 2004, c. 20, s. 161.

206. A local municipality and the owner of an immovable referred to in any of paragraphs 4, 5, 10 to 12 and 19 of section 204 and situated in the territory of the local municipality may enter into an agreement by virtue of which the owner binds himself to pay a sum of money to the municipality as a consideration for the municipal services provided to his immovable.

For the purposes of the first paragraph, the owner of an immovable is the person in whose name the unit of assessment that includes the immovable is entered on the roll. This paragraph does not apply when the unit is entered on the roll in the name of that person under the fifth paragraph of section 208.

1979, c. 72, s. 206; 1991, c. 32, s. 102; 1995, c. 73, s. 4; 1999, c. 31, s. 7; 2002, c. 77, s. 62; 2004, c. 20, s. 162; 2017, c. 17, s. 66.

207. (Repealed).

1979, c. 72, s. 207; 1980, c. 34, s. 29; 1982, c. 63, s. 214.

208. Where an immovable that is not taxable under paragraph 1 or 1.1 of section 204 is occupied by a person other than a person referred to in that section or a corporation that is a mandatary of the State, unless its owner is the Société québécoise des infrastructures, the property taxes to which that immovable would be subject without that exemption are levied on the lessee or, if there is no lessee, on the occupant, and are payable by the lessee or occupant. However, that rule does not apply in the case of an immovable referred to in paragraph 1.1 of section 204 where, according to the legislation of the Parliament of Canada relating to subsidies to municipalities that are to stand in lieu of property taxes, and according to the instruments made under that legislation, such a subsidy is paid in respect of the immovable notwithstanding its being occupied as described in this paragraph.

Where an immovable contemplated in another paragraph of section 204, except paragraph 10, is occupied by a person other than a person referred to in that section, it becomes taxable and the property taxes to which it is subject are levied on the lessee or, if there is no lessee, on the occupant, and are payable by the lessee or occupant. That rule also applies in the case of an immovable referred to in subparagraph 1 of the second paragraph of section 255 or in the fifth paragraph of that section.

The exemptions provided for in the first and second paragraphs and applicable to the lessee or occupant of an immovable referred to in section 204 apply to the Caisse de dépôt et placement du Québec or one of its subsidiaries referred to in section 88.15 of the Transport Act (chapter T-12) where the Caisse de dépôt et placement du Québec or the subsidiary is the lessee or occupant of an immovable referred to in those paragraphs but only if it carries on an activity related to the construction or management of the shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of that Act.

The taxation rules set out in the first and second paragraphs do not apply where the lessee or occupant of an immovable that is the subject of an agreement entered into under section 88.10 of the Transport Act is

(1)  a limited partnership, where the Government or a mandatary of the State holds 10% or more of the instruments of the partnership’s common stock and the general partner is a business corporation with respect to which the Government or such a mandatary may exercise 10% or more of the voting rights conferred by the shares issued by that corporation, which limited partnership leases or occupies the immovable to carry on an activity related to the construction or management of the shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of that Act; or

(2)  a contracting party of the Caisse de dépôt et placement du Québec, of one of its subsidiaries referred to in section 88.15 of that Act or of a person referred to in subparagraph 1, which contracting party leases or occupies the immovable to carry on, on behalf of the person, an activity related to the construction or management of the shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of that Act.

The immovable is entered in the name of the person who must pay the property tax.

Where the value of an immovable referred to in any of paragraphs 3 or 13 to 17 of section 204 that is occupied by a person other than a person referred to in that section is less than $200,000, the second and fifth paragraphs of this section do not apply. The same applies, notwithstanding section 2, where the value of the part thus occupied of an immovable referred to in any of those paragraphs is less than $200,000. Those rules also apply in the case of an immovable referred to in the second sentence of the second paragraph.

For the purposes of the first five paragraphs, a person residing in a dwelling is not deemed to be the lessee of the dwelling or to occupy it and the person who administers the dwelling but does not reside in it is deemed to occupy it.

Notwithstanding the first four paragraphs, where recognition has been granted under the second paragraph of section 243.3 and is in force in respect of the immovable, the recognized lessee or occupant is exempt from the payment of property taxes.

1979, c. 72, s. 208; 1980, c. 34, s. 30; 1982, c. 63, s. 215; 1986, c. 34, s. 14; 1988, c. 76, s. 59; 1994, c. 30, s. 62; 1996, c. 67, s. 50; 1999, c. 40, s. 133; 2000, c. 54, s. 63; 2001, c. 68, s. 60; 2002, c. 77, s. 63; 2004, c. 20, s. 163; 2006, c. 60, s. 93; 2011, c. 16, s. 186; 2013, c. 23, s. 113; 2017, c. 17, ss. 63 and 66; 2020, c. 5, s. 172; 2021, c. 31, s. 115.

208.1. (Repealed).

1985, c. 27, s. 94; 1991, c. 32, s. 160; 1994, c. 30, s. 63; 2000, c. 54, s. 64.

209. (Repealed).

1979, c. 72, s. 209; 1985, c. 27, s. 95; 1991, c. 32, s. 103; 2000, c. 54, s. 64.

209.1. (Repealed).

1980, c. 34, s. 31; 1985, c. 27, s. 96; 1986, c. 34, s. 15; 2000, c. 54, s. 64.

210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school property taxes or exempt such a government or body from any municipal or school property taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Relations. Such recognition may have retroactive effect from the date fixed by the Minister and be limited according to the nature of the activities carried on in the immovable by the government or body.

The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality, school service centre or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.

If the exemption provided for in the first paragraph is conditional on a recognition and if the recognition is retroactive, the exemption and, where applicable, the obligation to pay the amount referred to in the second paragraph are retroactive to the same date as the recognition. However, if the exemption is conditional on two recognitions taking effect on different dates, the exemption is retroactive to the more recent of the two dates.

The amount referred to in the second paragraph shall be paid only upon the production by the municipality, school service centre or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.

If the Government of Québec has granted an exemption in respect of a tax that a foreign government or an international body would otherwise have been required to pay under section 208 as a lessee or occupant of an immovable, the immovable

(1)  shall remain not taxable, notwithstanding the second paragraph of section 208, even if it is not referred to in paragraph 1 or 1.1 of section 204; and

(2)  shall remain entered in the name of the foreign government or the international body, as if the fifth paragraph of section 208 continued to apply notwithstanding the exemption, if the Government of Québec must pay an amount to stand in lieu of the tax in respect of which the exemption has been granted.

1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2001, c. 25, s. 120; 2002, c. 37, s. 230; 2017, c. 17, s. 66; 2020, c. 1, s. 273.

DIVISION I.1 GRANT FOR SENIORS TO OFFSET A MUNICIPAL TAX INCREASE

2017, c. 1, s. 44.

§ 1 . — Interpretation and general rules

2017, c. 1, s. 44.

210.1. In this division, unless the context indicates otherwise,

“eligible spouse” of a person for a year means the person who is the person’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act (chapter I-3);

“family income” of a person for a year means the aggregate of the income of the person for the year, determined under Part I of the Taxation Act, and the income, for the year, of the person’s eligible spouse for the year, determined under that Part I;

“roll” means the property assessment roll.

For the purposes of this division, “spouse” and “former spouse” must be construed in accordance with the rules of sections 2.2 and 2.2.1 of the Taxation Act.

2017, c. 1, s. 44.

210.2. For the purposes of this division, a person is considered to be a person resident in Québec or Canada if the person is so considered for the purposes of the Taxation Act (chapter I-3), and is considered to be a person not resident in Québec or Canada in any other case.

2017, c. 1, s. 44.

210.3. For the purposes of the definition of “family income” in the first paragraph of section 210.1, the following rules apply:

(1)  the income for a year of a person who was not resident in Canada throughout the year is deemed to be equal to the income that would be determined in respect of the person for the year under Part I of the Taxation Act (chapter I-3) if the person had been resident in Québec and in Canada throughout the year or, if the person died in the year, throughout the period of the year preceding the time of death; and

(2)  if a person becomes a bankrupt in a year, section 779 of the Taxation Act does not apply for the purpose of determining the person’s income for the year.

2017, c. 1, s. 44.

210.4. The amount referred to in paragraph 5 of the first paragraph of section 210.5 that must be used for a year subsequent to the year 2016 is to be adjusted annually in such a manner that the amount used for that year is equal to the total of the amount used for the preceding year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) – 1.

In the formula in the first paragraph,

(1)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the year preceding that for which an amount is to be adjusted; and

(2)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the year immediately before the year preceding that for which the amount is to be adjusted.

For the purposes of the first paragraph, where the factor determined by the formula in that paragraph is less than zero, it is deemed to be equal to zero.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

If the amount that results from the adjustment provided for in the first paragraph is not a multiple of $100, it is to be rounded to the nearest multiple of $100 or, if it is equidistant from two such multiples, to the higher multiple.

2017, c. 1, s. 44; 2020, c. 5, s. 214.

§ 2 . — Grant entitlement

2017, c. 1, s. 44.

210.5. Subject to section 210.13, a person is entitled to a grant for a particular year, subsequent to the year 2015, in respect of an entirely residential assessment unit consisting of only one dwelling (in this division referred to as the “specified assessment unit”), other than the assessment unit referred to in the second paragraph, if

(1)  at the end of 31 December of the year preceding the particular year, the person is resident in Québec and has owned the specified assessment unit for at least 15 consecutive years;

(2)  the person has reached 65 years of age before the beginning of the particular year;

(3)  the person is a person to whom the municipal tax account relating to the specified assessment unit was sent for the particular year;

(4)  the specified assessment unit is the person’s principal place of residence at the time of the sending of the municipal tax account relating to the specified assessment unit for the particular year; and

(5)  the person’s family income for the year preceding the particular year does not exceed $50,000.

For the purposes of the first paragraph, an entirely residential assessment unit consisting of only one dwelling does not include a rectory that is exempt, in whole or in part, from municipal or school taxes under section 231.1.

2017, c. 1, s. 44.

210.6. For the purposes of subparagraph 1 of the first paragraph of section 210.5, where a person has become the owner, as a result of a transfer, of a specified assessment unit that was owned before the transfer by the person’s spouse, or the person’s former spouse if the transfer was made under a decree, order or judgment of a competent tribunal, or under a written separation agreement, within the meaning of section 1 of the Taxation Act (chapter I-3), relating to a partition of property between them in settlement of rights arising out of, or on the breakdown of, their marriage, the person is deemed to have owned the specified assessment unit during each year that preceded the year of the transfer and in which the person’s spouse or former spouse, as the case may be, owned the specified assessment unit or was deemed to own it under this section.

2017, c. 1, s. 44.

§ 3 . — Grant calculation

2017, c. 1, s. 44.

210.7. The amount of the grant to which a person to whom section 210.5 applies is entitled in respect of a specified assessment unit situated in the territory of a municipality for a year to which a roll applies (in this section referred to as the “current roll”) is equal to the amount determined by the formula

{A × [B – (C × D)]} + E.

In the formula in the first paragraph,

(1)  A is the rate resulting from the addition of the rates of the following municipal property taxes that are applicable for the year to the specified assessment unit for the first fiscal year to which the current roll applies:

(a)  the general property tax,

(b)  each of the special property taxes that are imposed on all of the specified assessment units situated in the territory of the municipality, on the basis of their taxable value,

(c)  a special tax whose purpose is to reimburse the debts of a municipality that ceased to exist following an amalgamation and that is imposed on all of the specified assessment units situated in the territory of the municipality that ceased to exist, on the basis of their taxable value,

(d)  if the specified assessment unit is situated in the territory of a borough of Ville de Montréal, the borough tax that is imposed by the borough council on all of the specified assessment units situated in the territory of the borough, on the basis of their taxable value, and

(e)  the urban agglomeration tax that is imposed by an urban agglomeration council on all of the specified assessment units situated in the territory of the municipality, on the basis of their taxable value;

(2)  B is the value of the specified assessment unit entered on the current roll, as that roll stands on the day of its deposit;

(3)  C is the value of the specified assessment unit entered on the roll immediately preceding the current roll, as that roll stands on the day preceding the day of the deposit of the current roll;

(4)  D is an amount equal to the amount determined by the formula

(F/G) + 0.075;

(5)  E is the amount of the grant awarded, under this division and in respect of the specified assessment unit, for the last year to which the roll immediately preceding the current roll relates, to the person or to any other person;

(6)  where the difference between the amount that B represents and the product obtained by multiplying the amounts that C and D represent is less than zero, such difference is deemed to be equal to zero; and

(7)  the product, determined for a year, obtained by multiplying the amount that A represents and the difference between the amount that B represents and the product obtained by multiplying the amounts that C and D represent may not exceed $500.

In the formula in subparagraph 4 of the second paragraph,

(1)  F is the amount obtained by dividing the total of the values entered on lines 501, 502 and 514 of the section entitled “VALEURS DES LOGEMENTS” of the form that is prescribed by the regulation made under paragraph 1 of section 263 and that pertains to the summary of the property assessment roll reflecting the state of the current roll on the day of its deposit by the total number of dwellings entered on those lines; and

(2)  G is the amount obtained by dividing the total of the values entered on lines 501, 502 and 514 of the section entitled “VALEURS DES LOGEMENTS” of the form that is prescribed by the regulation made under paragraph 1 of section 263 and that pertains to the summary of the property assessment roll preceding the roll referred to in subparagraph 1 and reflecting its state on the day preceding the day of the deposit of the current roll by the total number of dwellings entered on those lines.

For the purpose of applying this section to a particular year subsequent to the year 2016, where the last year to which the roll immediately preceding the current roll relates is the year 2016 and the amount represented by E in the formula in the first paragraph for the particular year in respect of the specified assessment unit is greater than $500, that amount is deemed to be equal to $500 for the particular year.

2017, c. 1, s. 44; 2021, c. 14, s. 13.

210.8. Where the amount determined by the formula in the first paragraph of section 210.7 is a decimal number, the decimal part is dropped and the integer is increased by 1 if the first decimal digit is greater than 4.

Where the amount determined by the formula in subparagraph 4 of the second paragraph of section 210.7 or the quotient resulting from the division under subparagraph 1 or 2 of the third paragraph of that section is a number that has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

2017, c. 1, s. 44.

210.9. Where a municipality applies, in respect of a roll, the measure for averaging the variation in taxable values provided for in Division IV.3, the formula in the first paragraph of section 210.7 is to be replaced, in relation to a particular year to which the roll applies, by

(1)  1/3 {A × [B – (C × D)]} + E, where the averaging measure applies to three fiscal years and the particular year corresponds to the first of those fiscal years;

(2)  2/3 {A × [B – (C × D)]} + E, where the averaging measure applies to three fiscal years and the particular year corresponds to the second of those fiscal years; or

(3)  1/2 {A × [B – (C × D)]} + E, where the averaging measure applies only to two fiscal years and the particular year corresponds to the first of those fiscal years.

2017, c. 1, s. 44.

210.10. Unless the amount of the grant that a person may obtain for a year (in respect of a specified assessment unit, if section 210.5 applied to the person and if the formula in the first paragraph of section 210.7 were read without reference to “+ E”) is specified on the municipal tax account, a municipality shall specify that amount in the prescribed form containing prescribed information and send the form to the person on or before the last day of February of that year.

2017, c. 1, s. 44.

210.11. Where, on a date subsequent to the date of the deposit of a roll, an alteration (other than an alteration referred to in section 210.12) is made to the roll to reflect the decrease in the taxable value of a specified assessment unit, subparagraph 2 of the second paragraph of section 210.7 is to be read, in relation to the specified assessment unit, for any year beginning after the date of the alteration and to which the roll applies, as if “as that roll stands on the day of its deposit” were replaced by “as that roll stands at the end of the fiscal year in which the taxable value of the specified assessment unit was reduced”.

2017, c. 1, s. 44.

210.12. Where an alteration to the taxable value of a specified assessment unit is effective from the date of coming into force of a roll or the day before that date, the amount of the grant provided for in section 210.7, in relation to the specified assessment unit for a year to which the roll applies, is to be determined or redetermined, as the case may be, taking into account, for the purposes of subparagraph 2 or 3 of the second paragraph of that section, the taxable value of the specified assessment unit as altered.

Where an alteration provided for in the first paragraph is made to a roll after an application under section 210.13 has been filed with the Minister of Revenue by a person, in relation to a specified assessment unit, for a particular year to which the roll applies, the following rules apply:

(1)  section 210.10 applies to the municipality in respect of which the roll was altered, but the form referred to in that section must, if applicable, be sent again to the person within a reasonable time; and

(2)  on or before the sixtieth day after the date of sending of the altered municipal taxes account, if the tax account specifies the amount of the potential grant, or, in any other case, of the form referred to in section 210.10, that was sent to the person because of the alteration to the roll, the person shall file an application for the review with the Minister of Revenue.

2017, c. 1, s. 44.

§ 4 . — Grant application

2017, c. 1, s. 44.

210.13. A person wishing to benefit from a grant for a particular year in respect of a specified assessment unit must file an application on or before 31 December of the fourth year that follows the particular year with the Minister of Revenue in the prescribed form containing prescribed information that the person must enclose with the fiscal return the person is required to file under section 1000 of the Taxation Act (chapter I-3) for the year that ended immediately before the beginning of the particular year or would be required to file if tax were payable by the person for that year under Part I of that Act.

2017, c. 1, s. 44.

210.14. If, for a year, more than one person could, but for this section, be entitled to an amount under section 210.7 in respect of a specified assessment unit that the persons jointly own, the total of the amounts to which each of those persons may be entitled under that section for the year in relation to the specified assessment unit may not exceed the particular amount to which only one of those persons could be entitled under that section for the year in relation to the specified assessment unit if that person were the sole owner of the specified assessment unit.

If the persons cannot agree on the portion of the particular amount to which each person would, but for this section, be entitled under section 210.7, the Minister of Revenue may determine the portion of that amount to which each person is entitled under that section.

2017, c. 1, s. 44.

§ 5 . — Administrative provisions

2017, c. 1, s. 44.

210.15. The Minister of Revenue shall examine, with dispatch, the application filed under this division, determine the amount of the grant to which the person is entitled and send the person a notice of determination in that respect.

2017, c. 1, s. 44.

210.16. The Minister of Revenue may redetermine the amount of a grant

(1)  within three years after the date of sending of the notice of determination provided for in section 210.15; or

(2)  at any time, if the applicant

(a)  misrepresented the facts through negligence or wilful omission, committed fraud in making the application or furnishing any other information for the payment of the grant provided for in this division, or

(b)  filed a waiver with the Minister in prescribed form.

2017, c. 1, s. 44.

210.17. The provisions of the Tax Administration Act (chapter A-6.002), to the extent that they relate to an assessment or reassessment, apply, with the necessary modifications, to the determination or redetermination of an amount under this division.

2017, c. 1, s. 44.

210.18. The payment of a grant to a person is deemed to be a refund to the person by reason of the application of a fiscal law.

2017, c. 1, s. 44.

210.19. The sums required for the payment of a grant owing under this division are taken out of the tax revenues collected under the Taxation Act (chapter I-3).

2017, c. 1, s. 44.

210.20. This division is deemed to be a fiscal law within the meaning of the Tax Administration Act (chapter A-6.002).

2017, c. 1, s. 44.

DIVISION II SPECIAL TAXATION SCHEMES

§ 1 . — Golf courses

211. The taxable value of land used as a golf course having an area of 20 hectares or more and open to the public cannot exceed an amount per hectare computed in accordance with the second paragraph.

The amount is equal to the amount that was applicable for the fiscal year preceding the coming into force of the roll, increased or decreased by a percentage corresponding to that of the increase or decrease in the average unit rate for the lands entered on the roll at the time of its deposit in relation to the average unit rate for the lands entered on the roll of the preceding fiscal year at the time of its deposit. The average unit rate is the quotient obtained by dividing the total value of the land by its total area.

The council of the local municipality shall officialize the amount and percentage referred to in the second paragraph at the same time as it imposes the general property tax for the fiscal year in which the roll comes into force.

The value of the landscaping work on the land contemplated in the first paragraph is not taxable.

1979, c. 72, s. 211; 1986, c. 34, s. 17; 1988, c. 76, s. 61; 1991, c. 32, s. 105; 1999, c. 40, s. 133.

212. Section 211 applies to a parcel of land only if its owner has filed, at the Land Registry Office and in the office of the clerk of the local municipality concerned, a deed describing the land, with a plan and technical description prepared by a land surveyor.

For the purposes of the first paragraph, in addition to the meaning assigned by section 1, “owner” means the person in whose name the unit of assessment that includes the parcel of land is entered on the roll.

1979, c. 72, s. 212; 1991, c. 32, s. 160; 1999, c. 40, s. 133; 2000, c. 42, s. 177; 2004, c. 20, s. 164; 2020, c. 17, s. 83.

213. When a parcel of land contemplated in section 211 is no longer used as a golf course, the person who is bound to pay the taxes in respect of the unit of assessment that includes that land must pay to the local municipality and to the school service centre or school board the difference between the amount of property taxes paid to each of them, respectively, and the amount that would have been otherwise exigible with respect to that unit of assessment, for each fiscal period during which section 211 has applied to that immovable, for not more than ten fiscal periods.

1979, c. 72, s. 213; 1991, c. 32, s. 160; 1999, c. 40, s. 133; 2020, c. 1, s. 310.

§ 2 . —

Repealed, 1991, c. 29, s. 17.

1985, c. 27, s. 97; 1991, c. 29, s. 17.

214. (Repealed).

1979, c. 72, s. 214; 1985, c. 27, s. 98; 1991, c. 29, s. 17.

215. (Repealed).

1979, c. 72, s. 215; 1979, c. 77, s. 21; 1991, c. 29, s. 17.

216. (Repealed).

1979, c. 72, s. 216; 1985, c. 27, s. 99; 1991, c. 29, s. 17.

217. (Repealed).

1979, c. 72, s. 217; 1991, c. 29, s. 17.

218. (Repealed).

1979, c. 72, s. 218; 1991, c. 29, s. 17.

219. (Repealed).

1979, c. 72, s. 219; 1979, c. 77, s. 21; 1985, c. 27, s. 100; 1991, c. 29, s. 17.

220. (Repealed).

1979, c. 72, s. 220; 1980, c. 34, s. 32; 1991, c. 29, s. 17.

220.1. (Repealed).

1980, c. 34, s. 32; 1991, c. 29, s. 17.

§ 2.1 . — Timber producers

1985, c. 27, s. 101.

220.2. This subdivision applies to every person who holds a forest producer’s certificate issued pursuant to section 130 of the Sustainable Forest Development Act (chapter A-18.1).

1985, c. 27, s. 101; 1986, c. 15, s. 8; 1986, c. 108, s. 255; 1990, c. 64, s. 29; 1994, c. 13, s. 16; 1996, c. 14, s. 26; 2010, c. 3, s. 287.

220.3. Every individual or legal person contemplated in this subdivision may, subject to section 131 of the Sustainable Forest Development Act (chapter A-18.1), receive a reimbursement of part of the property taxes paid in a calendar year in the case of an individual or, in any other case, in a fiscal period, within the meaning assigned to that expression by Part I of the Taxation Act (chapter I-3), in respect of the immovables included in an assessment unit, the forested area of which has been registered under section 130 of the Sustainable Forest Development Act, if the individual or the legal person applies for it to the Minister of Revenue in the prescribed form containing prescribed information.

However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act, within three years after the end of its fiscal period, during which the municipal or school fiscal period ends and, in the case of any other legal person, within four years after the end of that fiscal period.

The reimbursement is equal to 85% of the lesser of

(1)  the total of all amounts each of which is the product obtained by multiplying the aggregate of property taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll; and

(2)  the total of the producer’s eligible protection or development expenses, determined for the purposes of section 131 of the Sustainable Forest Development Act, that are applicable, where the producer is an individual, to the calendar year or, in any other case, to the producer’s fiscal year.

1985, c. 27, s. 101; 1986, c. 15, s. 8; 1993, c. 19, s. 2; 1993, c. 64, s. 2; 1995, c. 36, s. 1; 1996, c. 14, s. 27; 1997, c. 31, s. 1; 1999, c. 40, s. 133; 2001, c. 6, s. 142; 2010, c. 3, s. 288; 2022, c. 3, s. 2.

220.4. (Repealed).

1985, c. 27, s. 101; 1986, c. 15, s. 8; 1991, c. 32, s. 160; 1993, c. 64, s. 3; 2020, c. 1, s. 274; 2022, c. 3, s. 3.

220.5. The Minister of Revenue shall examine the application, determine the amount of the reimbursement to which the person is entitled, where such is the case, and notify the person of his decision.

1985, c. 27, s. 101.

220.6. Section 1052 of the Taxation Act (chapter I-3) applies, with the necessary modifications, to the payment or allocation of the reimbursement contemplated in section 220.5.

Where several persons are entitled to a reimbursement in respect of the same units, the reimbursement shall be paid to the person whose name appears on the tax account or allocated to his account.

1985, c. 27, s. 101; 1986, c. 15, s. 9; 1995, c. 63, s. 7.

220.7. The Minister of Revenue is not bound by the information given in an application and may determine the amount of the reimbursement to which a person is entitled on the basis of information derived from other sources.

1985, c. 27, s. 101.

220.8. The Minister of Revenue may review the amount of a reimbursement

(1)  within three years after the sending of the notice contemplated in section 220.5;

(2)  at any time, if the applicant

(a)  misrepresented the facts through negligence or wilful omission, committed fraud in making his application or furnishing any other information for the purpose of obtaining a certificate contemplated in section 220.2 or payment of a reimbursement provided for by this subdivision;

(b)  did not respect the undertakings contracted to obtain the issue of such certificate to him; or

(c)  filed a waiver with the Minister in prescribed form.

1985, c. 27, s. 101; 1986, c. 15, s. 10; 1995, c. 36, s. 2; 2004, c. 4, s. 1.

220.9. Every person who has received a reimbursement of property taxes to which he is not entitled in whole or in part shall, within 90 days after the sending of the notice of the Minister of Revenue, return to the Minister the amount reimbursed or part thereof, whether or not an objection, contestation or appeal in respect of that reimbursement is pending.

1985, c. 27, s. 101; 1999, c. 40, s. 133; 2004, c. 4, s. 2; 2020, c. 12, s. 145.

220.10. Chapters III.1 and III.2 of the Tax Administration Act (chapter A-6.002) apply, with the necessary modifications, to a notice contemplated in section 220.5 or 220.9.

1985, c. 27, s. 101; 1995, c. 63, s. 7; 1997, c. 85, s. 30; 2010, c. 31, s. 175.

220.11. The sums required for payment of a reimbursement of property taxes owing pursuant to this subdivision shall be taken out of the fiscal receipts collected under the Taxation Act (chapter I-3).

1986, c. 15, s. 11; 1999, c. 40, s. 133.

220.12. Every person who after benefiting by this subdivision in respect of an assessment unit for a municipal or school year receives a reimbursement of the same property taxes pursuant to other provisions of this Act or pursuant to Division VII.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) shall remit to the Minister an amount corresponding to 85% of the reimbursement, and section 220.9, applies, with the necessary modifications to this remittance.

1986, c. 15, s. 11; 1991, c. 29, s. 18; 1999, c. 40, s. 133; 2020, c. 7, s. 16.

220.13. If an assessment unit ceases to be entered on a certificate contemplated in section 220.2 because it no longer qualifies for such entry under the regulations mentioned in that section, the person required to pay the taxes in respect of that unit shall pay to the Minister of Revenue the amount of reimbursements of property tax disbursed by the Minister for each municipal or school fiscal period and that have not been reimbursed to him in accordance with section 220.9 or 220.11 for not more than the last ten fiscal periods, and section 220.9, applies, with the necessary modifications, to this remittance.

1986, c. 15, s. 11; 1995, c. 63, s. 6; 1999, c. 40, s. 133.

220.14. Sections 220.2 to 220.13 are deemed to be fiscal law within the meaning of the Tax Administration Act (chapter A-6.002).

Title I of Book XI of Part I of the Taxation Act (chapter I-3) applies to the provisions referred to in the first paragraph, with the necessary modifications.

1979, c. 72, s. 229; 1980, c. 34, s. 37; 1985, c. 27, s. 102; 1986, c. 15, s. 12; 1993, c. 19, s. 7; 1994, c. 22, s. 28; 1995, c. 1, s. 7; 1995, c. 63, s. 7; 1999, c. 40, s. 133; 2005, c. 23, s. 25; 2006, c. 60, s. 95; 2010, c. 31, s. 175.

§ 3 . — Self-produced electric power

2006, c. 60, s. 94.

221. (Repealed).

1979, c. 72, s. 221; 1980, c. 34, s. 33; 1993, c. 19, s. 3; 1994, c. 22, s. 25; 1995, c. 73, s. 5; 1999, c. 40, s. 133; 2002, c. 9, s. 4; 2005, c. 23, s. 21.

222. A person, other than Hydro-Québec or any of its subsidiaries, who operates an electric power production system, who consumes all or part of the energy produced therein and whose immovable not entered on the roll under section 68 or exempt from taxation under paragraph 7 of section 204 was subject, for the municipal fiscal year beginning in 1979, to the taxes provided for in section 101 of the Property Assessment Act (chapter E-16), must pay to the local municipality in whose territory the immovable is situated, as municipal property tax on that immovable or, as the case may be, on the whole of such immovables the person possesses in the territory, a tax computed in accordance with section 223.

For the purposes of this section, the power consumed by a person not dealing at arm’s length with the person who produces it, within the meaning of the Taxation Act (chapter I-3), is deemed to be consumed by that person.

1979, c. 72, s. 222; 1980, c. 34, s. 34; 1991, c. 32, s. 160; 1994, c. 30, s. 64; 1999, c. 40, s. 133.

223. The amount of the tax payable under section 222 for a municipal fiscal period is equal to the amount payable for the preceding fiscal period multiplied by the quotient obtained by dividing the total taxation revenues for the fiscal period for which the tax is payable by those for the preceding period.

However, the amount payable for a fiscal period may in no case be less than the amount payable for the previous fiscal period.

For the purposes of this section, “taxation revenues” means the revenues taken into consideration under Division III of Chapter XVIII.1 for the purpose of establishing the projected aggregate taxation rate of the municipality concerned.

The Minister may, however, amend the rules for computing the tax in a case where the total taxation revenues are reduced or increased by the constitution of a new local municipality, regrouping, annexation or other change in the territory of the municipality. The Minister shall then give a written notice of the new rules of computation to the municipality.

1979, c. 72, s. 223; 1980, c. 34, s. 35; 1983, c. 57, s. 117; 1991, c. 32, s. 106; 2006, c. 31, s. 74.

224. (Repealed).

1979, c. 72, s. 224; 1994, c. 22, s. 26; 1999, c. 83, s. 21; 2005, c. 23, s. 22.

225. (Repealed).

1979, c. 72, s. 225; 1980, c. 34, s. 36; 1982, c. 2, s. 94; 1993, c. 19, s. 4; 2005, c. 23, s. 22.

226. (Repealed).

1979, c. 72, s. 226; 1981, c. 12, s. 31; 1991, c. 32, s. 160; 1993, c. 19, s. 4; 2003, c. 9, s. 4; 2005, c. 23, s. 22.

226.1. (Repealed).

1981, c. 12, s. 31; 2005, c. 23, s. 22.

227. Where a legal person contemplated in section 222 ceases to exist owing to an amalgamation, within the meaning of section 544 of the Taxation Act (chapter I-3), before paying the tax for which it is debtor under the said section 222, the obligations binding on the legal person that ceases to exist are binding on the legal person resulting from the amalgamation.

Where a legal person contemplated in section 222 ceases to exist for any other reason, before paying the tax, the obligations binding on the legal person are binding solidarily on its directors in office at the time when it ceases to exist.

1979, c. 72, s. 227; 1995, c. 1, s. 5; 1999, c. 40, s. 133; 2005, c. 23, s. 23.

228. (Repealed).

1979, c. 72, s. 228; 1983, c. 57, s. 118; 1993, c. 19, s. 5; 1997, c. 14, s. 5; 2005, c. 23, s. 24.

228.1. (Repealed).

1993, c. 19, s. 6; 2005, c. 23, s. 24.

228.1.1. (Repealed).

1995, c. 1, s. 6; 1999, c. 40, s. 133; 2005, c. 23, s. 24.

228.2. (Repealed).

1994, c. 22, s. 27; 2005, c. 23, s. 24.

229. (Section renumbered).

1979, c. 72, s. 229; 1980, c. 34, s. 37; 1985, c. 27, s. 102; 1986, c. 15, s. 12; 1993, c. 19, s. 7; 1994, c. 22, s. 28; 1995, c. 1, s. 7; 1995, c. 63, s. 7; 1999, c. 40, s. 133; 2005, c. 23, s. 25; 2006, c. 60, s. 95.

See section 220.14.

230. (Repealed).

1979, c. 72, s. 230; 1980, c. 34, s. 38; 1983, c. 57, s. 119; 1991, c. 32, s. 107; 1992, c. 53, s. 7; 1996, c. 41, s. 1; 2000, c. 19, s. 29.

§ 4 . — Trailers

231. A local municipality may impose upon the owner or the occupant of a trailer situated in its territory a permit costing not more than $10

(1)  for each period of 30 days beyond 90 consecutive days that it remains there, if it does not exceed 9 metres in length;

(2)  for each period of 30 days if it exceeds 9 metres in length.

The permit is payable in advance to the municipality for each period of 30 days.

In addition, the owner or occupant of a trailer contemplated in the first paragraph may be subject to payment of compensation for the municipal services he receives; this compensation is established by the municipality and is payable in advance for each period of 30 days.

However, with the consent of the owner or occupant of a trailer, a municipality may collect the amount of the permit and compensation for a period of twelve months.

1979, c. 72, s. 231; 1991, c. 32, s. 108.

§ 5 . — Rectories of certain Churches

1980, c. 34, s. 39.

231.1. Any rectory of a Church constituted as a legal person under the laws of Québec, if it is not included in the unit of assessment entered on the roll in the name of that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed the product obtained by multiplying the median proportion of the roll by the value fixed by regulation of the Minister, the median proportion being that established for the first fiscal year for which the roll applies.

The main residence belonging to a minister in charge of a place of public worship of a Church constituted as a legal person under the laws of Québec is a rectory.

The first paragraph applies to only one rectory for each church.

1980, c. 34, s. 39; 1982, c. 2, s. 95; 1988, c. 76, s. 62; 1991, c. 32, s. 109; 1999, c. 40, s. 133; 2004, c. 20, s. 165.

§ 6 . — Trapping camps

1988, c. 76, s. 63.

231.2. Any trapping camp included in a unit of assessment entered on the roll in the name of an Indian, as defined by regulation of the Government, who practises a trapping activity which is recognized by the band council of the band to which he belongs is exempt from municipal or school property taxes, on the portion of its value that does not exceed $26,000.

1988, c. 76, s. 63; 1992, c. 53, s. 8; 1999, c. 40, s. 133; 2004, c. 20, s. 166; 2005, c. 28, s. 111.

§ 7 . — Agricultural operations

1991, c. 29, s. 19.

231.3. For the purposes of school taxes, the taxable value of the land of any agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1) is limited to $375 a hectare.

For the purposes of section 302 of the Education Act (chapter I-13.3), the value entered on the roll which must be multiplied by the comparative factor established for the roll is, for the unit of assessment that includes the land, the value which takes account of the limit fixed in the first paragraph.

1991, c. 29, s. 19; 1996, c. 26, s. 85; 2020, c. 7, s. 40.

231.3.1. For the purpose of computing any municipal property tax imposed on the whole territory of a municipality, the Government may, on the recommendation of the Minister of Agriculture, Fisheries and Food, determine by regulation, for the duration of a property assessment roll, the terms for establishing the maximum taxable value of the land of any agricultural operation that is registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and that is included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

The provisions of the first paragraph do not apply to parts of land that are forest areas or that are uncultivated, except parts that are used for the harvesting of non-timber forest products or that are intended for that purpose.

2020, c. 7, ss. 17 and 40.

§ 8 . — Oil refineries

1991, c. 32, s. 110.

231.4. The taxable value of an oil refinery is the difference obtained by subtracting from the value of the refinery established in accordance with sections 42 to 46.1 one-half of the value of those of its tanks which are included in the assessment unit which also includes the land underlying the production area.

For the purposes of the first paragraph, any accessory conduit of an oil tank, except a pipeline, shall be considered to form a part of the tank.

1991, c. 32, s. 110; 1999, c. 40, s. 133.

§ 9 . —

Repealed, 2008, c. 19, s. 21.

2001, c. 25, s. 121; 2008, c. 19, s. 21.

231.5. (Repealed).

2001, c. 25, s. 121; 2001, c. 68, s. 61; 2008, c. 19, s. 21.

DIVISION III BUSINESS TAX

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each business establishment on the basis of its rental value, at the rate fixed in the by-law.

In the case of a business establishment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S-4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20% of the rate.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 65; 2000, c. 56, s. 150; 2011, c. 33, s. 31; 2011, c. 33, s. 21.

232.1. Nothing in section 128 of the Cooperatives Act (chapter C-67.2) shall prevent the application of section 232 to a body to which that section 128 applies.

1987, c. 69, s. 4; 1988, c. 64, s. 559, s. 587; 2000, c. 29, s. 722; 2018, c. 23, s. 766.

232.2. The rate of the business tax shall not exceed the product obtained by multiplying the projected aggregate taxation rate of the municipality established under Division III of Chapter XVIII.1 for the fiscal year in respect of which the tax is imposed by a coefficient of 5.7.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the number 5.7 is replaced by the number mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 10.0;

(2)  in the case of Ville de Laval: 9.4;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 9.4;

(4)  in the case of Ville de Gatineau: 9.4;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 9.4;

(6)  in the case of Ville de Sherbrooke: 7.1;

(7)  in the case of Ville de Trois-Rivières: 7.1;

(8)  in the case of Ville de Lévis: 7.1;

(9)  in the case of Ville de Saguenay: 7.1.

2000, c. 54, s. 66; 2001, c. 68, s. 62; 2005, c. 50, s. 70; 2006, c. 31, s. 75.

232.3. If the municipality results from an amalgamation, its constituting Act or Order in Council requires or authorizes it, during a transitional period, to fix different rates for the business tax according to the territories of the municipalities having ceased to exist on amalgamation, and meets this requirement or uses this power during a fiscal year within that period, the municipality may provide that, instead of applying to each of the rates it fixes, section 232.2 shall apply to the hypothetical rate it would have fixed for all its territory had it not imposed the different rates for the business tax.

For the purpose of fixing the hypothetical rate, no account shall be taken of that part of the revenues from the business tax that is to be used to finance expenditures related to the debts of the municipalities that ceased to exist on amalgamation if the Act or Order in Council referred to in the first paragraph institutes a transitional scheme to limit variations in the tax burden established for the territory of each such municipality and provides that the revenues used to finance such expenditures are not taken into account in establishing that tax burden.

For the purposes of the second paragraph, the expenditures related to debts include what the Act or Order in Council referred to in the first paragraph considers as such and the revenues from the business tax include amounts to stand in lieu of the business tax that must be paid by the Government in accordance with the second paragraph of section 210 or with section 254 and the first paragraph of section 255, or by the Crown in right of Canada or one of its mandataries.

2003, c. 19, s. 191.

233. (Repealed).

1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118; 1994, c. 30, s. 66; 1998, c. 43, s. 4; 1999, c. 40, s. 133; 2000, c. 54, s. 67; 2001, c. 68, s. 63; 2004, c. 20, s. 167.

233.1. (Repealed).

1991, c. 32, s. 112; 1994, c. 30, s. 67; 2004, c. 20, s. 167.

234. (Repealed).

1979, c. 72, s. 234; 1988, c. 76, s. 65; 1991, c. 32, s. 113; 1999, c. 40, s. 133; 2000, c. 54, s. 68; 2004, c. 20, s. 168; 2006, c. 31, s. 76.

235. (Repealed).

1979, c. 72, s. 235; 1988, c. 76, s. 66; 1991, c. 32, s. 114; 1999, c. 40, s. 133; 2000, c. 54, s. 69; 2004, c. 20, s. 169; 2006, c. 31, s. 76.

235.1. (Repealed).

1991, c. 32, s. 115; 1993, c. 78, s. 9; 1994, c. 30, s. 68; 1999, c. 40, s. 133; 2000, c. 54, s. 70; 2004, c. 20, s. 170.

236. No business tax may be imposed by reason of

(1)  an activity carried on by

(a)  the State or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société québécoise des infrastructures, the Société de développement et de mise en valeur du Parc olympique, the Autorité régionale de transport métropolitain, the Réseau de transport métropolitain, the Société de la Place des Arts de Montréal, the École nationale de police du Québec or the Institut de technologie agroalimentaire du Québec;

(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;

(c)  a school service centre, a school board, a general and vocational college, an educational institution at the university level referred to in paragraphs 1 to 11 of section 1 of the Act respecting educational institutions at the university level (chapter E-14.1), the Conservatoire de musique et d’art dramatique du Québec or the Institut de recherches cliniques de Montréal;

(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);

(e)  a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5);

(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;

(g)  a cooperative or non-profit organization under a childcare centre or day care centre permit or an accredited home educational childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);

(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;

(2)  an activity carried on by a public body or any person mentioned in section 204 for the purpose of allowing the use of a public road or works forming part of it, or the use of works used for the protection of wildlife or of the forest and situated in an unorganized territory;

(2.1)  an activity related to the construction or management of a shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12), if that activity is carried on by

(a)  the Caisse de dépôt et placement du Québec;

(b)  a subsidiary of the Caisse de dépôt et placement du Québec referred to in section 88.15 of that Act;

(c)  a limited partnership, where the Government or a mandatary of the State holds 10% or more of the instruments of the partnership’s common stock and the general partner is a business corporation with respect to which the Government or such a mandatary may exercise 10% or more of the voting rights conferred by the shares issued by that corporation; or

(d)  a contracting party of a person referred to in subparagraphs a to c, where that person entrusts the carrying on of the activity to that contracting party;

(3)  an activity carried on by an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, as part of the exercise of public worship;

(4)  an activity carried on without pecuniary gain by a religious institution or a fabrique in the immediate pursuit of the religious or charitable objects for which it was established;

(5)  an activity carried on by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;

(6)  (paragraph replaced);

(7)  (paragraph replaced);

(8)  (paragraph repealed);

(9)  the operation of a cemetery without pecuniary gain;

(10)  an activity carried on for agricultural or horticultural exhibition purposes by an agricultural or horticultural society or by any person mentioned in section 204;

(11)  an activity related to an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(12)  an activity for which a forest producer’s certificate is issued under section 130 of the Sustainable Forest Development Act (chapter A-18.1);

(13)  an activity consisting in furnishing to others a residential immovable other than an immovable that must be registered under the Tourist Accommodation Act (chapter H-1.01) in a class other than that of principal residence establishments, or in furnishing to the persons residing in the immovable or their guests such goods or related service as are reserved for them, to the extent that the activity is carried on in the immovable or dependencies thereof where the goods or related service are furnished;

(14)  (paragraph repealed).

1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141; 2008, c. 19, s. 22; 2010, c. 3, s. 289; 2013, c. 23, s. 164; I.N. 2014-10-01; 2016, c. 8, s. 70; 2017, c. 17, s. 64; 2020, c. 5, s. 173; 2020, c. 1, s. 309; 2020, c. 10, s. 64; 2020, c. 7, s. 40; 2021, c. 7, s. 75; 2021, c. 3, s. 72; 2022, c. 9, s. 97; 2021, c. 30, s. 37; 2023, c. 33, s. 57; 2024, c. 2, s. 45.

236.1. (Repealed).

1987, c. 42, s. 12; 1991, c. 32, s. 117; 2000, c. 54, s. 72.

236.2. (Repealed).

1987, c. 42, s. 12; 1991, c. 32, s. 118; 2000, c. 54, s. 72.

237. The local municipality may provide for the granting of a business tax credit, in accordance with the second and third paragraphs, to the occupants of certain business establishments of lesser rental value. It must, in such a case, fix the coefficient referred to in the second paragraph, which shall not exceed 2, and the reference rate referred to in the third paragraph, which shall be lesser than the rate of the tax.

The amount of the credit in respect of a business establishment is the product obtained by multiplying the difference established in accordance with the third paragraph by the coefficient.

That difference is established by subtracting, from the amount referred to in subparagraph 1, the amount referred to in subparagraph 2:

(1)  the amount from which the amount referred to in subparagraph 2 is subtracted is the lesser of

(a)  the quotient obtained by dividing, by the factor established for the roll pursuant to section 264, the product obtained by multiplying $10,000 by the reference rate; and

(b)  the product obtained by multiplying the value of the business establishment, entered on the roll of rental values, by the difference obtained by subtracting, from the rate of the tax, two thirds of the reference rate;

(2)  the amount subtracted from the amount referred to in subparagraph 1 is the product obtained by multiplying, by one third of the reference rate, the value of the business establishment entered on the roll of rental values.

1979, c. 72, s. 237; 1983, c. 57, s. 120; 1991, c. 32, s. 119; 1998, c. 43, s. 5; 1999, c. 40, s. 133.

238. (Repealed).

1979, c. 72, s. 238; 1983, c. 57, s. 121.

239. Where a business establishment is occupied successively, during a fiscal period, by several persons, and where one of these persons has paid the business tax for the whole fiscal period in respect of that business establishment, the other person is exempt from payment of that tax if he establishes that the person who has paid it has signed a transfer of the benefit of the payment in his favour and if he produces a receipted account therefor.

1979, c. 72, s. 239; 1999, c. 40, s. 133; 2000, c. 54, s. 73.

240. A person subject to payment of a business tax who during a fiscal period ceases to occupy a business establishment to occupy another, in the territory of the same local municipality, shall not be held to pay the business tax applicable for the new business establishment, subject to the second paragraph.

Subject to section 239, if the rental value of the new business establishment is higher or lower than the rental value of the first business establishment, the person contemplated in the first paragraph must pay the tax supplement, or the municipality must refund the amount of tax it has collected in excess, arising out of that difference, in proportion to the portion of the fiscal period remaining at the time the occupation of the new business establishment begins.

1979, c. 72, s. 240; 1991, c. 32, s. 121; 1999, c. 40, s. 133; 2000, c. 54, s. 74.

241. If, during a fiscal period, a person subject to payment of the business tax ceases to occupy a business establishment but without occupying another in accordance with section 240, he is entitled to a refund or a credit, as the case may be in proportion to the portion of the fiscal period remaining at the time the occupation of the business establishment ceases, unless he has signed a transfer or benefit of payment under section 239.

1979, c. 72, s. 241; 1999, c. 40, s. 133.

242. Subject to sections 239 and 240, a person who begins to occupy a business establishment after the beginning of a fiscal period is bound to pay the business tax for that business establishment in proportion to the portion of the fiscal period remaining at the time when the occupation begins.

1979, c. 72, s. 242; 1999, c. 40, s. 133; 2000, c. 54, s. 75.

243. In the case of a local municipality having a roll of rental values, when an immovable becomes or ceases to be a business establishment or when a change of occupant of that business establishment occurs, the owner of the immovable must, within 30 days or within any other time limit agreed upon with the clerk of the municipality, give written notice thereof to the municipality or inform it in any other manner agreed upon with the clerk.

Every owner who, knowing that his immovable has become or has ceased to be a business establishment or that a change of occupant of that business establishment has occurred, fails to inform the municipality thereof in the manner and within the time limit applicable under the first paragraph or, if he learns of the fact too late to act within the time limit, as soon as possible thereafter, is guilty of an offence and is liable to a fine of $500.

The clerk of the municipality shall transmit to the municipal body responsible for assessment a certified copy of any notice given in accordance with the first paragraph.

1979, c. 72, s. 243; 1991, c. 32, s. 124; 1999, c. 40, s. 133.

DIVISION III.0.1 EXEMPTION ARISING FROM RECOGNITION GRANTED BY THE COMMISSION

2000, c. 54, s. 76.

§ 1 . — Nature, content and subject of recognition

2000, c. 54, s. 76.

243.1. The Commission may, in accordance with the provisions of this division, grant recognition giving rise, pursuant to paragraph 10 of section 204, the eighth paragraph of section 208 or paragraph 5 of section 236, to a property tax or business tax exemption.

The Commission may, in the same manner, revoke the recognition or, on periodic review, confirm the recognition or declare it to have lapsed.

2000, c. 54, s. 76; 2017, c. 17, s. 66; 2021, c. 31, s. 116.

243.2. The recognition shall mention the person recognized, the immovable concerned and the user of the immovable.

“User” means the owner, lessee or occupant whose use of the immovable concerned meets the conditions set out in section 243.8.

Where, pursuant to section 2, the immovable concerned forms only part of a unit of assessment or of an immovable included in the unit of assessment, the recognition shall delimit that part.

2000, c. 54, s. 76.

243.3. The person who may be granted recognition giving rise to a property tax exemption is the person in whose name the unit of assessment that includes the immovable concerned is entered on the roll before the application of the fifth paragraph of section 208, if applicable.

However, in the case referred to in the first or in the second paragraph of section 208, that person is the lessee or occupant of the immovable concerned who would otherwise be required to pay the property taxes.

2000, c. 54, s. 76; 2004, c. 20, s. 171; 2017, c. 17, s. 66.

243.4. The person who may be granted recognition giving rise to a business tax exemption is the person who would otherwise be required to pay that tax by reason of the activity the person carries on in the immovable concerned.

The recognition giving rise to a property tax exemption is deemed, for the user mentioned in the recognition and in respect of the activity the user carries on in the immovable concerned, to be recognition giving rise to a business tax exemption.

2000, c. 54, s. 76; 2007, c. 10, s. 21.

§ 2 . — Conditions for obtaining recognition

2000, c. 54, s. 76.

243.5. Except in the case provided for in the second paragraph of section 243.4, recognition must be applied for by the person to whom the recognition may be granted.

No person whose application has been refused shall re-apply for recognition within five years following the refusal.

However, the person may re-apply for recognition if, in a declaration under oath submitted with the new application, the person explains how the situation on which the Commission based its refusal has changed, and why that change should give rise to a different decision.

2000, c. 54, s. 76.

243.6. No person may be granted recognition or be mentioned in the recognition as the user of the immovable concerned unless the person is a non-profit legal person.

2000, c. 54, s. 76.

243.6.1. The legal persons established under the following names may not be granted recognition:

(1)  Musée national des beaux-arts du Québec;

(2)  Musée d’Art contemporain de Montréal;

(3)  Musée de la Civilisation;

(4)  Société du Grand Théâtre de Québec; and

(5)  Bibliothèque et Archives nationales du Québec.

2006, c. 31, s. 77.

243.7. No recognition may be granted in respect of an immovable unless the use of the immovable meets the conditions set out in section 243.8.

However, no recognition shall be granted in respect of an immovable if that use consists in providing lodging other than temporary lodging, or storage services other than storage services in connection with the conservation of objects referred to in subparagraph 2.1 of the second paragraph of section 243.8.

2000, c. 54, s. 76; 2009, c. 26, s. 58.

243.8. The user must carry on, without pecuniary gain, one or more eligible activities in such a manner that the carrying on of those activities constitutes the main use of the immovable.

The following are eligible activities:

(1)  the creation, exhibition or presentation of a work in a field of artistic endeavour, provided, in the case of an exhibition or presentation, the possibility of attending is offered to the public without preferential terms;

(2)  any activity of an informational or educational nature intended for persons who, as a recreational activity, wish to improve their knowledge or skills in any field of art, history, science and sport or any other recreational field, provided the possibility of participating in the activity is offered to the public without preferential terms;

(2.1)  the conservation of objects intended to be exhibited or presented as part of an activity described in subparagraph 1 or 2, other than the creation of a work in a field of artistic endeavour;

(3)  any activity carried on to

(a)  promote or defend the rights or interests of persons who, by reason of their age, language, sex, sexual orientation, race, colour or ethnic or national origin, or because they have a disease or a handicap, form a group;

(b)  fight any form of illegal discrimination;

(c)  assist oppressed persons and persons who are socially or economically disadvantaged or otherwise in difficulty;

(d)  prevent persons from finding themselves in difficulty.

2000, c. 54, s. 76; 2001, c. 68, s. 64; 2009, c. 26, s. 59.

243.9. No activity shall cease to be an eligible activity within the meaning of the first paragraph of section 243.8 solely because the user derives income from it or it is carried on through a mandatary of the user.

A user who charges, as consideration for the service constituting the user’s carrying on of the eligible activity, an amount equal to or less than the cost of the service is deemed not to act for pecuniary gain.

2000, c. 54, s. 76.

243.10. For the purposes of subparagraphs 1 and 2 of the second paragraph of section 243.8, the following form part of a field of artistic endeavour:

(1)  the stage, including the theatre, the opera, music, dance and variety entertainment;

(2)  the making of films, whatever the technical medium, including video;

(3)  the recording of discs and other modes of sound recording;

(4)  painting, sculpture, engraving, drawing, illustration, photography, textile arts, art video or any other form of expression of the same nature;

(5)  the working of wood, leather, textiles, metals, silicates or any other material to produce a work intended for a decorative or expressive purpose;

(6)  literature, including novels, stories, short stories, dramatic works, poetry, essays or any other written works of the same nature.

2000, c. 54, s. 76.

243.10.1. For the purposes of subparagraph 2.1 of the second paragraph of section 243.8, the conservation must be carried on for a museum.

2009, c. 26, s. 60.

243.11. For the purposes of subparagraph 3 of the second paragraph of section 243.8, the pursuit of one or more of the objectives mentioned in subparagraphs a to d of that subparagraph must be the main and immediate cause of the activity carried on by the user in the immovable.

However, the activity need not involve a direct relation between the user and the persons on whose behalf those objectives are pursued. The activity may consist in particular in support being given to intermediaries who, without pecuniary gain, act for the benefit of those persons.

2000, c. 54, s. 76.

§ 3 . — Duration of recognition

2000, c. 54, s. 76.

243.12. The Commission shall, in the recognition, fix the date on which it comes into force.

That date shall not be prior to 1 January of the year in which the application for recognition was received.

However, where the application was made pursuant to an alteration to the roll which may make the applicant a debtor of a property tax or of the business tax, and was received within 12 months after the sending of the notice of alteration to the applicant, the date of coming into force of the recognition fixed by the Commission may be any date not prior to the date on which the alteration takes effect.

2000, c. 54, s. 76.

243.13. Recognition shall cease to be in force pursuant to the provisions of subdivisions 4 to 6 when it lapses by operation of law, is revoked or declared, following a periodic review, to have lapsed.

2000, c. 54, s. 76.

243.14. During the period in which the recognition is in force, the recognized person is deemed to be a person to whom any provision that refers to a person mentioned in section 204 or in any of the paragraphs of that section applies, for the purpose of establishing a rule applicable in respect of an immovable or of its owner, lessee or occupant, to the extent that the immovable is the immovable in respect of which the recognition has been granted.

The same applies where a provision, for the same purposes, makes reference to a person mentioned in paragraph 10 of section 204. The first paragraph does not apply if the reference concerned excludes such a person.

2000, c. 54, s. 76.

§ 4 . — Lapsing of recognition by operation of law

2000, c. 54, s. 76.

243.15. Recognition lapses by operation of law if, as a result of an alteration to the roll, it appears the immovable concerned no longer exists or is no longer entered on the roll, the recognized person or the other user mentioned is no longer the owner, lessee or occupant, or the connection between the elements of the recognition forming the basis for the recognition has otherwise ceased to exist.

Recognition giving rise to a business tax exemption also lapses by operation of law if the municipality having jurisdiction ceases to impose the tax.

2000, c. 54, s. 76; 2007, c. 10, s. 22.

243.16. The lapsing provided for in the first paragraph of section 243.15 becomes effective on the same date as the alteration to the roll which gave rise to the lapsing.

The first paragraph does not render paragraph 5 of section 177 inoperative as regards the effective date of an alteration to the roll which, pursuant to any of paragraphs 9 to 11 of section 174 or paragraph 4 of section 174.2, must result from the recognition ceasing to be in force on the date referred to in the first paragraph.

The lapsing provided for in the second paragraph of section 243.15 takes effect on 1 January of the fiscal year for which the business tax ceases to be imposed.

2000, c. 54, s. 76; 2001, c. 25, s. 123; 2007, c. 10, s. 23.

§ 5 . — Revocation of recognition

2000, c. 54, s. 76.

243.17. The Commission may revoke recognition if one of the conditions set out in subdivision 2 is no longer met.

The Commission may act on its own initiative or at the request of the local municipality in whose territory the immovable concerned is situated.

2000, c. 54, s. 76.

243.18. The Commission shall, in its decision, fix the date on which the revocation takes effect.

That date shall not be prior to 1 January of the year in which the Commission, according to whether it acts on request or on its own initiative, receives the request or renders its decision.

2000, c. 54, s. 76.

§ 6 . — Recognition confirmed or declared to have lapsed on periodic review

2000, c. 54, s. 76.

243.19. In accordance with the provisions of this subdivision, every person who has been granted recognition that is in force shall periodically, to avoid the lapsing of the recognition, satisfy the Commission that the conditions set out in subdivision 2 continue to be met.

2000, c. 54, s. 76.

243.20. Where nine years, or five years in the case provided for in the first paragraph of section 243.4, have elapsed since recognition that is in force was obtained, the Commission shall give the recognized person a notice in writing informing the person of the rules set out in this subdivision.

The Commission shall specify in the notice any document that the recognized person is required to transmit to the Commission for the purposes of section 243.19, and shall fix the time limit for the transmission.

The Commission shall transmit a copy of the notice to the local municipality in whose territory the immovable in respect of which the recognition has been granted is situated. The Commission shall also transmit to the local municipality a copy of any document received from the recognized person or, as the case may be, a notice stating that the person has failed to submit a required document.

2000, c. 54, s. 76.

243.21. The Commission shall hold a hearing if it considers a hearing necessary to render an appropriate decision, or if the municipality so requests, not later than the tenth day after the expiry of the time limit fixed in the notice referred to in the second paragraph of section 243.20.

2000, c. 54, s. 76.

243.22. The Commission shall confirm the recognition if it is satisfied that the conditions set out in subdivision 2 continue to be met, or, if not, shall declare the recognition to have lapsed.

For the purposes of section 243.20, confirmation of the recognition is deemed to be obtained on the date on which the decision is rendered.

In its decision declaring the recognition to have lapsed, the Commission shall fix the date on which the lapsing is to have effect, which shall not be prior to 1 January of the year in which the decision is rendered.

2000, c. 54, s. 76.

§ 7 . — Procedure

2000, c. 54, s. 76.

243.23. Before granting recognition, the Commission shall consult the local municipality in whose territory the immovable concerned by the request is situated, and give the local municipality a notice in writing describing the elements of the proposed recognition, requesting its opinion in that respect and informing it of the rule set out in section 243.24.

The first paragraph applies, with the necessary modifications, in the case of a revocation not requested by the municipality and in the case of a confirmation in respect of which the Commission has received every document requested from the recognized person.

2000, c. 54, s. 76.

243.24. The municipality shall transmit its opinion to the Commission within 90 days following transmission of the notice.

If the municipality fails to transmit its opinion, the proceeding before the Commission may continue notwithstanding that failure, and the municipality is nevertheless not foreclosed from transmitting its opinion.

2000, c. 54, s. 76.

243.25. The person applying for recognition shall file its financial statements with the Commission at the request of the Commission or of the municipality. The same applies for any other person to be mentioned in the recognition as a user of the immovable.

The first paragraph applies, with the necessary modifications, where the revocation of recognition or the periodic review of recognition forms the subject of a proceeding before the Commission.

2000, c. 54, s. 76.

244. (Repealed).

1979, c. 72, s. 244; 1991, c. 32, s. 125.

DIVISION III.1 TARIFFING

1988, c. 76, s. 68.

244.1. Every municipality may, by by-law and to the extent that a regulation of the Government under paragraph 8.2 of section 262 is in force, provide that all or part of its property, services or activities shall be financed by means of a tariff.

A municipality may, in the same manner, provide that all or part of the aliquot share or of other contribution owed by it in respect of property, services or activities of another municipality, a community, an intermunicipal body or another intermunicipal public body shall be financed as in the first paragraph.

A municipality may, in the same manner, provide that all or part of the amount it must pay in return for services provided by the Sûreté du Québec shall be financed as in the first paragraph.

1988, c. 76, s. 68; 1991, c. 32, s. 160; 1996, c. 77, s. 54; 2003, c. 19, s. 192.

244.2. Any local and independent source of revenue other than a tax based on the property value or the rental value of immovables or business establishments and the imposition of which is not in itself incompatible with the application of section 244.3 constitutes a mode of tariffing.

A mode of tariffing includes, in particular,

(1)  a property tax based on a characteristic of the immovable other than its value, such as the area, the frontage or another dimension of the immovable;

(2)  a compensation exigible from the owner or occupant of an immovable;

(3)  a fixed amount exigible in a punctual manner or in the form of a subscription for the use of a property or a service or in respect of a benefit derived from an activity.

The only mode of tariffing that may be provided for by a regional county municipality not acting as a local municipality under section 8 of the Act respecting municipal territorial organization (chapter O-9) is a fixed amount referred to in subparagraph 3 of the second paragraph or an amount exigible in the same manner as a subscription.

1988, c. 76, s. 68; 1996, c. 77, s. 55; 1999, c. 40, s. 133.

244.3. The mode of tariffing must be related to the benefits derived by the debtor.

Benefits are derived not only when the debtor or his dependent actually uses the property or service, or benefits from the activity but also when the property or service is at his disposal or the activity is an activity from which he may benefit in the future. The rule, adapted as required, also applies in the case of a property, service or activity from which benefit may be derived not directly by the person but which may be derived in respect of the immovable of which he is the owner or occupant.

The extended meaning given to the expression “benefits derived” in the second paragraph does not apply if the mode of tariffing is a fixed amount exigible in a punctual manner for the use of a property or a service or in respect of the benefit derived from an activity. The activity of a municipality that consists in examining an application and responding to it is deemed to benefit the applicant, regardless of the response given, including cases where the subject of the application is a regulatory act or the response consists in such an act.

1988, c. 76, s. 68; 2004, c. 20, s. 172.

244.4. The mode of tariffing shall remain related to the benefit derived even if the revenue generated thereby exceeds the expenses attributable to the property, service or activity, provided that the excess amount is justified by sound management principles such as the obligation to standardize the demand, to take competition into consideration and to enable the inhabitants and ratepayers of the territory of the municipality to take precedence over other beneficiaries or, where the mode of tariffing is a fixed amount exigible in a punctual manner for the use of a property or a service, if the excess amount is justified by a more frequent use than what had been anticipated.

1988, c. 76, s. 68; 1991, c. 32, s. 160.

244.5. The by-law may provide for classes of property, services, activities, aliquot shares, contributions or beneficiaries, combine classes and prescribe different rules for each class or combination.

The by-law may, in particular, prescribe that

(1)  tariffing shall be used in respect of one class or combination but not in respect of another;

(2)  tariffing shall be combined, in the manner it determines, with any other mode of financing prescribed by another applicable legislative provision, and may be used in respect of one class or one combination and not in respect of another or may differ according to classes or combinations;

(3)  the applicable mode of tariffing shall differ according to classes or combinations of classes;

(4)  the rule prescribed for computing the amount exigible under a mode of tariffing may differ for each of the classes of beneficiaries, whether it is the tax rate, the amount of compensation, the fixed amount exigible for the use of a property or service, or any other base of tariffing.

1988, c. 76, s. 68.

244.6. The by-law may prescribe for the use of measuring instruments to permit the computation of the amount payable, as well as rules relating to the installation, maintenance and reading of such instruments and the consequences of a breach of such rules, more particularly, as regards the determination of an amount payable by the debtor in whose respect the instruments cannot be used.

1988, c. 76, s. 68.

244.7. Any compensation required from a person under this division by reason of his being the owner of an immovable shall be regarded as a property tax imposed on the unit of assessment that includes the immovable.

That presumption, however, does not apply if the owner of the immovable is not the person in whose name the unit of assessment that includes the immovable is entered on the roll.

1988, c. 76, s. 68; 1999, c. 40, s. 133; 2004, c. 20, s. 173.

244.7.1. If the mode of tariffing is a property tax or a compensation, the by-law must clearly indicate whether or not the property tax or compensation is required from a person because that person is the owner or occupant of an immovable included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14).

If the tax or compensation is required from a person because that person is the owner or occupant of a unit of assessment that includes, among other immovables, one or more of the type of immovable referred to in the first paragraph, the by-law must clearly indicate the part of the amount of the tax or compensation payable in respect of the unit that is attributable to the type of immovable referred to in the first paragraph. That part must be indicated separately on the request for payment of the tax or compensation.

2006, c. 31, s. 78; 2020, c. 7, s. 40.

244.8. Subject to section 244.7, the by-law may prescribe terms and conditions for the collection of the amount exigible under this division.

Failing such terms and conditions, the rules provided for by the Act in respect of the collection of taxes or compensations, where the mode of tariffing imposed is a tax or a compensation, apply to the amount payable under this division.

1988, c. 76, s. 68; 1994, c. 30, s. 70; 1995, c. 34, s. 79; 1999, c. 90, s. 29; 2008, c. 18, s. 80.

244.9. A mode of tariffing may be used to repay all or part of a loan or to contribute to the sinking fund constituted for such repayment.

In that case, the loan by-law or resolution must specify the mode of tariffing, the tax base and the class of debtors.

Where the by-law or resolution provides that the repayment must be made by way of both a property tax, or a compensation regarded as a property tax, and another mode of tariffing but does not specify the proportions thereof, only the tax or compensation shall be considered for the purpose of determining if all the persons qualified to vote in the municipality or only part of them may take part in the referendum on the by-law or resolution.

1988, c. 76, s. 68; 1991, c. 32, s. 160; 1999, c. 40, s. 133.

244.10. Sections 244.1 to 244.9 apply notwithstanding any inconsistent provision of any general law or special Act.

1988, c. 76, s. 68; 1991, c. 32, s. 160; 1993, c. 78, s. 10.

DIVISION III.2

Repealed, 2004, c. 20, s. 174.

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.11. (Repealed).

1991, c. 32, s. 128; 1993, c. 43, s. 11; 1993, c. 78, s. 11; 1999, c. 40, s. 133; 2000, c. 54, s. 77; 2000, c. 10, s. 26; 2004, c. 20, s. 174.

244.12. (Repealed).

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.13. (Repealed).

1991, c. 32, s. 128; 1993, c. 43, s. 12; 1993, c. 78, s. 12; 1994, c. 30, s. 71; 1998, c. 43, s. 6; 2000, c. 54, s. 78; 2000, c. 56, s. 152; 2004, c. 20, s. 174.

244.14. (Repealed).

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.15. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 9; 1999, c. 40, s. 133; 2004, c. 20, s. 174.

244.16. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 10; 1999, c. 40, s. 133; 2004, c. 20, s. 174.

244.17. (Repealed).

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.18. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 11; 2004, c. 20, s. 174.

244.19. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 12; 1999, c. 40, s. 133; 2004, c. 20, s. 174.

244.20. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 13; 1994, c. 30, s. 72; 1999, c. 40, s. 133; 2000, c. 54, s. 79; 2000, c. 10, s. 26; 2004, c. 20, s. 174.

244.21. (Repealed).

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.22. (Repealed).

1991, c. 32, s. 128; 1994, c. 30, s. 73; 2004, c. 20, s. 174.

DIVISION III.3

Repealed, 2004, c. 20, s. 174.

1994, c. 30, s. 73; 2004, c. 20, s. 174.

244.23. (Repealed).

1994, c. 30, s. 73; 1999, c. 40, s. 133; 2000, c. 54, s. 80; 2000, c. 10, s. 26; 2004, c. 20, s. 174.

244.24. (Repealed).

1994, c. 30, s. 73; 2004, c. 20, s. 174.

244.25. (Repealed).

1994, c. 30, s. 73; 1998, c. 43, s. 7; 2000, c. 54, s. 81; 2000, c. 56, s. 153; 2004, c. 20, s. 174.

244.26. (Repealed).

1994, c. 30, s. 73; 2004, c. 20, s. 174.

244.27. (Repealed).

1994, c. 30, s. 73; 1999, c. 40, s. 133; 2001, c. 25, s. 124; 2000, c. 10, s. 26; 2004, c. 20, s. 174.

244.28. (Repealed).

1994, c. 30, s. 73; 2004, c. 20, s. 174.

DIVISION III.4 VARIOUS GENERAL PROPERTY TAX RATES

2000, c. 54, s. 82.

§ 1 . — General powers

2000, c. 54, s. 82.

244.29. Every local municipality may, in accordance with the provisions of this division, fix for a fiscal year several general property tax rates according to the categories to which the units of assessment belong.

2000, c. 54, s. 82; 2004, c. 20, s. 175.

§ 2 . — Categories of immovables

2000, c. 54, s. 82.

244.30. For the purposes of this division, the categories of immovables are as follows:

(1)  the category of non-residential immovables;

(2)  the category of industrial immovables;

(3)  (subparagraph repealed);

(4)  the category of serviced vacant land;

(4.0.1)  the category of forest immovables;

(4.1)  the category of agricultural immovables; and

(5)  the residual category.

The composition of the category of non-residential immovables and of the residual category shall vary according to the various assumptions concerning the existence of rates specific to other categories.

A unit of assessment may belong to more than one category.

2000, c. 54, s. 82; 2006, c. 31, s. 79; 2020, c. 7, s. 18; 2023, c. 33, s. 58.

244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable that must be registered under the Tourist Accommodation Act (chapter H-1.01) as a youth tourist accommodation establishment or as a general tourist accommodation establishment and, in the latter case, that is not an establishment operated in an outfitting operation to which the Act respecting the conservation and development of wildlife (chapter C-61.1) or the Act respecting hunting and fishing rights in the James Bay and New Québec territories (chapter D-13.1) applies, shall be taken into account.

However, the following units of assessment do not belong to that group:

(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;

(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;

(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and

(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.

Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2012, c. 21, s. 17; 2020, c. 7, s. 40; 2021, c. 7, s. 76; 2021, c. 30, s. 38.

244.32. Every unit of assessment belonging to the group described in section 244.31 forms part of one of the following classes, according to the percentage represented by the taxable value of the aggregate of non-residential immovables included in the unit in relation to the total taxable value of the unit:

(1)  class 1A: less than 0.5%;

(2)  class 1B: 0.5% or more and less than 1%;

(3)  class 1C: 1% or more and less than 2%;

(4)  class 2: 2% or more and less than 4%;

(5)  class 3: 4% or more and less than 8%;

(6)  class 4: 8% or more and less than 15%;

(7)  class 5: 15% or more and less than 30%;

(8)  class 6: 30% or more and less than 50%;

(9)  class 7: 50% or more and less than 70%;

(10)  class 8: 70% or more and less than 95%;

(11)  class 9: 95% or more and less than 100%;

(12)  class 10: 100%.

For the purposes of the first paragraph,

(1)  “non-residential immovable” means any such immovable, other than such an immovable that is included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or other than land the forest area of which is registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1), and any residential immovable referred to in the first paragraph of section 244.31;

(2)  “taxable value” means, in addition to its ordinary meaning, the non-taxable value where

(a)  property taxes must be paid in respect of the immovable pursuant to the first paragraph of section 208;

(b)  a sum to stand in lieu of property taxes must be paid in respect of the immovable, either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.

For the purposes of the first paragraph, if the unit of assessment includes immovables included in a registered agricultural operation to which subparagraph 1 of the second paragraph applies or, as the case may be, includes land the forest area of which is referred to in that subparagraph, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables and of that land must be taken into consideration rather than the total taxable value of the unit.

2000, c. 54, s. 82; 2006, c. 31, s. 80; 2020, c. 7, s. 40; 2020, c. 7, s. 19.

244.33. The composition of the category of non-residential immovables corresponds to the composition of the group described in section 244.31.

However, on the assumption that there exists a rate specific to the category of industrial immovables, the composition of the category of non-residential immovables corresponds to the composition of the group described in section 244.31, excluding the units of assessment referred to in subparagraph 1 of the first paragraph of section 244.34.

2000, c. 54, s. 82.

244.34. The following units of assessment belong to the category of industrial immovables:

(1)  a unit of assessment that is occupied or intended for occupancy solely by its owner or by a single occupant and that is mainly used or intended for industrial production purposes; and

(2)  a unit of assessment that contains several premises occupied or intended for occupancy by different occupants, including the owner notwithstanding section 1, where one of the premises is mainly intended or used for industrial production purposes.

Notwithstanding section 2, subparagraphs 1 and 2 of the first paragraph apply respectively, even if the premises are also used or intended for other purposes, to the whole unit of assessment and the whole separate premises.

For the purposes of the first two paragraphs, “premises” means any part of a unit of assessment that is a non-residential immovable within the meaning of section 244.32 and is the subject of a separate lease to which the owner is a party, is intended to be the subject of such a lease, is occupied exclusively by the owner or is intended to be so occupied by him.

The part of the unit of assessment that is intended to be the subject of a separate lease or that is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole. In the case of an immovable that must be registered under the Tourist Accommodation Act (chapter H-1.01), the aggregate of the parts intended for lodging constitutes separate premises.

For the purposes of this section, in addition to the meaning assigned by section 1, “owner” means the person in whose name the unit of assessment is entered on the roll.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2004, c. 20, s. 176; 2021, c. 30, s. 39.

244.35. (Repealed).

2000, c. 54, s. 82; 2023, c. 33, s. 59.

244.36. Every unit of assessment that is comprised solely of serviced vacant land and, where applicable, of any building referred to in the second paragraph belongs to the category of serviced vacant land.

Vacant land is land on which no building is situated. Land is also vacant land where, according to the property assessment roll, the value of the building situated on the land or, where there are several buildings, the sum of their values, is less than 10% of the value of the land.

Serviced land is land whose owner or occupant may, under section 244.3, be the debtor of a mode of tariffing related to the benefits derived from the presence of water and sewer services in the right of way of a public street.

Notwithstanding section 2, the first paragraph applies only to a whole unit, and the second and third paragraphs apply to the whole of the land included in that unit.

The following units of assessment do not belong to the category:

(1)  a unit of assessment that includes an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);

(1.1)  a forest area registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1);

(2)  a unit of assessment that includes land used continuously for housing or land used continuously for industrial or commercial purposes other than the commercial parking business;

(3)  a unit of assessment that includes land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(4)  land used for overhead electric powerlines;

(5)  land on which construction is prohibited by law or by by-law.

2000, c. 54, s. 82; 2003, c. 19, s. 193; 2020, c. 7, s. 40; 2020, c. 7, s. 20.

244.36.0.1. Every unit of assessment composed exclusively of land the forest area of which is registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1) belongs to the category of forest immovables, except the part of such land that is used or intended for the purpose of harvesting non-timber forest products and is included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14).

If such land forms only a part of a unit of assessment, that part belongs to the category of forest immovables. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the category of forest immovables or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.

2020, c. 7, ss. 21 and 40.

244.36.1. Every unit of assessment composed exclusively of immovables included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), except any land that belongs to the category of forest immovables, belongs to the category of agricultural immovables.

If such immovables form only a part of a unit of assessment, that part belongs to the category of agricultural immovables. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the category of agricultural immovables or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.

2006, c. 31, s. 81; 2020, c. 7, s. 40; 2020, c. 7, s. 22.

244.37. On the assumption that a rate specific to one or more other categories exists, a unit of assessment belongs to the residual category if it does not belong to the category or categories, as the case may be, in respect of which the assumption is made.

In addition, on the assumption that no rate specific to the category of forest immovables or, as the case may be, to the category of agricultural immovables exists, any part of a unit referred to in the second paragraph of section 244.36.0.1 or, as the case may be, in the second paragraph of section 244.36.1 belongs to the residual category, even if the unit belongs to one of the categories provided for in sections 244.33 and 244.34 and even if, according to the assumption retained, a rate specific to that category exists. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the residual category or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.

A unit of assessment does not belong to the residual category even if, according to the assumption retained, part of the basic rate is applied under any of sections 244.51 to 244.57 to calculate the amount of the general property tax imposed on the unit.

2000, c. 54, s. 82; 2006, c. 31, s. 82; 2020, c. 7, s. 23; 2023, c. 33, s. 60.

§ 3 . — Rules relating to the establishment of rates

2000, c. 54, s. 82.

A.  — Basic rate

244.38. The municipality shall fix a basic rate.

The basic rate shall constitute the rate specific to the residual category.

2000, c. 54, s. 82.

B.  — Rate specific to the category of non-residential immovables

244.39. The rate specific to the category of non-residential immovables must be equal to or greater than the basic rate.

If the municipality does not impose the business tax for the same fiscal year, the specific rate shall not exceed the product obtained by multiplying the municipality’s basic rate by the coefficient applicable under section 244.40.

If the municipality does impose the business tax for the same fiscal year and subject to the fourth paragraph of section 244.43, the specific rate must be such that the revenues derived from the rate being applied in whole or in part do not exceed the result obtained by performing the following operations consecutively:

(1)  multiplying the taxable non-residential property assessment of the municipality by the municipality’s basic rate;

(2)  multiplying the product obtained under subparagraph 1 by the coefficient applicable under section 244.40;

(3)  subtracting, from the product obtained under subparagraph 2, the revenues of the municipality from the business tax and, if applicable, the revenues from the tax provided for in section 487.3 of the Cities and Towns Act (chapter C-19) or article 979.3 of the Municipal Code of Québec (chapter C-27.1).

The revenues are those anticipated for the fiscal year for the purposes of which the rate specific to the category of non-residential immovables must be fixed. The taxable non-residential property assessment is the one established for that fiscal year under Division IV of Chapter XVIII.1.

2000, c. 54, s. 82; 2001, c. 25, s. 125; 2003, c. 19, s. 194; 2006, c. 31, s. 83; 2017, c. 13, s. 164; 2019, c. 28, s. 139.

244.40. The applicable coefficient is 4.1 in the case of a municipality having a population of less than 5,000 inhabitants and whose territory is not included in an urban agglomeration, provided for in Title II of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001), having a total population of more than 5,000 inhabitants, and 4.4 in all other cases.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 2.75;

(2)  in the case of Ville de Laval: 4.8;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 4.8;

(4)  in the case of Ville de Gatineau: 4.8;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 4.8;

(6)  in the case of Ville de Sherbrooke: 4.45;

(7)  in the case of Ville de Trois-Rivières: 4.45;

(8)  in the case of Ville de Lévis: 4.45;

(9)  in the case of Ville de Saguenay: 4.45;

(10)  in the case of Ville de Terrebonne: 4.45; and

(11)  in the case of any municipality whose territory is included in the Communauté maritime des Îles-de-la-Madeleine: 4.8.

A municipality to which subparagraph 1 of the second paragraph applies may, by by-law, determine a coefficient greater than the one applicable to it under that subparagraph.

2000, c. 54, s. 82; 2001, c. 68, s. 65; 2005, c. 50, s. 71; 2006, c. 31, s. 84; 2008, c. 19, s. 23; 2009, c. 26, s. 61; 2012, c. 30, s. 23; 2015, c. 34, s. 1; 2017, c. 13, s. 165.

244.41. (Repealed).

2000, c. 54, s. 82; 2006, c. 31, s. 85.

244.42. (Repealed).

2000, c. 54, s. 82; 2005, c. 28, s. 112; 2006, c. 31, s. 85.

C.  — Rate specific to the category of industrial immovables

244.43. There shall be no rate specific to the category of industrial immovables unless there is a rate specific to the category of non-residential immovables.

The rate specific to the category of industrial immovables must be equal to or greater than both the basic rate and 66.6% of the rate specific to the category of non-residential immovables.

The rate specific to the category of industrial immovables shall not exceed 133.3% of the rate specific to the category of non-residential immovables nor the product obtained by multiplying the municipality’s basic rate by the coefficient applicable under section 244.44.

In addition, if the municipality imposes the business tax for the same fiscal year, the third paragraph of section 244.39 applies in respect of the combination of rates specific to non-residential immovables and industrial immovables, and the revenues that may not exceed the result obtained under that paragraph are the revenues derived from that combination being applied.

For the purposes of the third paragraph, if subcategories are established in accordance with subdivision 6 of this division, a reference to the rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the reference subcategory.

2000, c. 54, s. 82; 2009, c. 26, s. 62; 2017, c. 13, s. 166.

244.44. The applicable coefficient is 4.5 in the case of a municipality having a population of less than 5,000 inhabitants and whose territory is not included in an urban agglomeration, provided for in Title II of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001), having a total population of more than 5,000 inhabitants, and 5 in all other cases.

However, a municipality whose territory is included in the urban agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations may, by by-law, determine a coefficient that is greater than the one applicable to it under the first paragraph.

2000, c. 54, s. 82; 2002, c. 37, s. 231; 2002, c. 77, s. 64; 2017, c. 13, s. 167.

244.45. (Repealed).

2000, c. 54, s. 82; 2002, c. 37, s. 232; 2002, c. 77, s. 65; 2003, c. 19, s. 195; 2017, c. 13, s. 168.

244.45.1. (Repealed).

2002, c. 37, s. 233; 2003, c. 19, s. 196; 2017, c. 13, s. 168.

244.45.2. (Repealed).

2002, c. 37, s. 233; 2003, c. 19, s. 197; 2017, c. 13, s. 168.

244.45.3. (Repealed).

2002, c. 37, s. 233; 2003, c. 19, s. 198; 2017, c. 13, s. 168.

244.45.4. (Repealed).

2002, c. 77, s. 66; 2017, c. 13, s. 168.

D.  — 

Repealed, 2023, c. 33, s. 61.

2000, c. 54, s. 82; 2023, c. 33, s. 61.

244.46. (Repealed).

2000, c. 54, s. 82; 2009, c. 26, s. 63; 2017, c. 13, s. 169; 2023, c. 33, s. 61.

244.47. (Repealed).

2000, c. 54, s. 82; 2002, c. 37, s. 234; 2002, c. 77, s. 67; 2005, c. 28, s. 113; 2017, c. 13, s. 170.

244.48. (Repealed).

2000, c. 54, s. 82; 2002, c. 37, s. 235; 2002, c. 77, s. 68; 2003, c. 19, s. 199; 2017, c. 13, s. 170.

244.48.1. (Repealed).

2002, c. 77, s. 69; 2017, c. 13, s. 170.

E.  — Rate specific to the category of serviced vacant land

244.49. The rate specific to the category of serviced vacant land must be equal to or greater than the basic rate.

It shall not exceed four times that rate.

2000, c. 54, s. 82; 2023, c. 33, s. 62.

E.1.  — Rate specific to the category of agricultural immovables

2006, c. 31, s. 86.

244.49.0.1. The rate specific to the category of agricultural immovables must be equal to or lower than the basic rate.

It may not be lower than 66.6% of that rate.

2006, c. 31, s. 86; 2017, c. 13, s. 171.

244.49.0.2. (Repealed).

2006, c. 31, s. 86; 2017, c. 13, s. 172.

244.49.0.3. (Repealed).

2006, c. 31, s. 86; 2017, c. 13, s. 172.

244.49.0.4. (Repealed).

2006, c. 31, s. 86; 2017, c. 13, s. 172.

E.2.  — Rate specific to the category of forest immovables

2020, c. 7, s. 24.

244.49.0.5. The rate specific to the category of forest immovables must be equal to or lower than the basic rate.

It may not be lower than 66.6% of that rate.

2020, c. 7, s. 24.

F.  — Transitional rules for certain municipalities resulting from an amalgamation

244.49.1. If the municipality results from an amalgamation, its constituting Act or Order in Council requires or authorizes it, during a transitional period, to fix different general property tax rates specific to a given category according to the territories of the municipalities having ceased to exist on amalgamation, and the municipality meets this requirement or uses this power during a fiscal year within that period, the municipality may provide that, instead of applying to each of the specific rates it fixes, the provisions of any of subdivisions A to E.2 shall apply to the hypothetical specific rate it would have fixed for that category for all its territory had it not imposed different general property tax rates specific to that category.

For the purpose of fixing the hypothetical specific rate, no account shall be taken of that part of the revenues from the general property tax generated by the application of all or part of the rate specific to the category that is to be used to finance expenditures related to the debts of the municipalities that ceased to exist on amalgamation if the Act or Order in Council referred to in the first paragraph institutes a transitional scheme to limit variations in the tax burden established for the territory of each such municipality and provides that the revenues used to finance such expenditures are not taken into account in establishing that tax burden.

For the purposes of the second paragraph, the expenditures related to debts include what the Act or Order in Council referred to in the first paragraph considers as such and the revenues from the general property tax include amounts to stand in lieu of the general property tax that must be paid by the Government in accordance with the second paragraph of section 210 or with section 254 and the first paragraph of section 255, or by the Crown in right of Canada or one of its mandataries.

2003, c. 19, s. 200; 2006, c. 31, s. 87; 2020, c. 7, s. 25.

§ 4 . — Rules relating to the application of the rates

2000, c. 54, s. 82.

244.50. The rate fixed for a fiscal year in respect of a category applies, subject to the other provisions of this subdivision, for the purpose of calculating the amount of the general property tax imposed for that fiscal year on a unit of assessment belonging to that category.

If a unit of assessment to which all or part of a rate specific to a category provided for in any of sections 244.33 and 244.34 must apply includes a part referred to in the second paragraph of any of sections 244.36.0.1, 244.36.1 and 244.37, that rate or part of a rate applies only to the remainder of the unit.

2000, c. 54, s. 82; 2006, c. 31, s. 88; 2020, c. 7, s. 26; 2023, c. 33, s. 63.

244.51. In the case of a unit of assessment that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal as it existed on 31 December 2001, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at:

(1)  40% of that rate and 60% of the basic rate in the case of a local railway, as defined by a regulation of the Minister; or

(2)  the rate specific to that category in other cases.

Notwithstanding section 2, the first paragraph applies to the whole unit even if it includes an immovable other than the road bed.

2000, c. 54, s. 82; 2000, c. 56, s. 154; 2001, c. 25, s. 219; 2011, c. 33, s. 22, s. 31; 2011, c. 33, s. 22.

244.52. In the case of a unit of assessment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 20% of that rate and at 80% of the basic rate.

Where, under section 2, the first paragraph is deemed to apply to only part of a unit of assessment, the second paragraph of section 61, sections 244.32 and 244.53 and, to the extent that they refer to the classes provided for in the latter sections, section 244.56, the second paragraph of section 261.5 and the first paragraph of section 261.5.17 do not apply in respect of the unit.

2000, c. 54, s. 82; 2001, c. 25, s. 126; 2004, c. 20, s. 177; 2006, c. 31, s. 89.

244.53. In the case of a unit of assessment that belongs to any of classes 1A to 8 provided for in section 244.32, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, by applying one of the following combinations, according to the class to which the unit belongs:

(1)  class 1A: 0.1% of the rate specific to the category of non-residential immovables and 99.9% of the basic rate;

(2)  class 1B: 0.5% of the rate specific to the category of non-residential immovables and 99.5% of the basic rate;

(3)  class 1C: 1% of the rate specific to the category of non-residential immovables and 99% of the basic rate;

(4)  class 2: 3% of the rate specific to the category of non-residential immovables and 97% of the basic rate;

(5)  class 3: 6% of the rate specific to the category of non-residential immovables and 94% of the basic rate;

(6)  class 4: 12% of the rate specific to the category of non-residential immovables and 88% of the basic rate;

(7)  class 5: 22% of the rate specific to the category of non-residential immovables and 78% of the basic rate;

(8)  class 6: 40% of the rate specific to the category of non-residential immovables and 60% of the basic rate;

(9)  class 7: 60% of the rate specific to the category of non-residential immovables and 40% of the basic rate;

(10)  class 8: 85% of the rate specific to the category of non-residential immovables and 15% of the basic rate.

In the circumstance described in the first paragraph, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to class 9 or 10 provided for in section 244.32, by applying only the rate specific to the category of non-residential immovables.

Even if no rate specific to the category of non-residential immovables has been fixed, the first or second paragraph applies to a unit of assessment referred to in that paragraph belonging to a subcategory of residential immovables established in accordance with subdivision 6.1, if a rate specific to that subcategory and different from the basic rate has been fixed; for the purposes of that paragraph, a rate specific to the category of non-residential immovables, equal to the basic rate, is then deemed to have been fixed. If the unit of assessment belonging to the subcategory is referred to in the first paragraph, a reference to the basic rate in that paragraph is deemed to be a reference to the rate specific to that subcategory.

The first three paragraphs apply subject to sections 244.54 to 244.56 if a rate has also been fixed in respect of the category of industrial immovables. The second paragraph applies subject to section 244.57 if a rate has also been fixed in respect of the category of serviced vacant land.

2000, c. 54, s. 82; 2001, c. 25, s. 127; 2005, c. 28, s. 114; 2023, c. 33, s. 64.

244.54. For the purposes of the rules relating to the application of the rates where one of those rates has been fixed in respect of the category of industrial immovables, each unit of assessment belonging to that category and referred to in subparagraph 2 of the first paragraph of section 244.34 belongs to one of the following classes, according to the percentage that the area of the industrial premises included in the unit or in the aggregate of such premises is of the total non-residential area of the unit

(1)  class 1I: less than 25%;

(2)  class 2I: 25% or more and less than 75%;

(3)  class 3I: 75% or more.

For the purposes of the first paragraph,

(1)  “industrial premises” means premises within the meaning of section 244.34 that are mainly intended or used for industrial production purposes;

(2)  “non-residential area” means the area of any non-residential immovable within the meaning of section 244.32.

2000, c. 54, s. 82.

244.55. In the case of a unit of assessment that belongs to class 2I provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, at 50% of that rate and 50% of the rate that has been fixed in respect of the category of non-residential immovables.

In the case of a unit of assessment that belongs to another class provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, by applying only the rate specific to the category of non-residential immovables, if the unit belongs to class 1I, or the rate specific to the category of industrial immovables, if the unit belongs to class 3I. The rule so provided in respect of a unit that belongs to class 3I also applies in the case of a unit referred to in subparagraph 1 of the first paragraph of section 244.34.

The first two paragraphs apply subject to section 244.56.

2000, c. 54, s. 82; 2001, c. 25, s. 128.

244.56. Where a rate has been fixed in respect of the category of industrial immovables, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to that category that is part of any of classes 1A to 8 provided for in section 244.32, by applying the rule set out in the second paragraph and by multiplying, by the percentage of the rate specific to the category of non-residential immovables provided for in section 244.53 in respect of that class,

(1)  the rate specific to the category of industrial immovables, if the unit is referred to in subparagraph 1 of the first paragraph of section 244.34 or belongs to class 3I provided for in section 244.54;

(2)  the rate specific to the category of non-residential immovables, if the unit belongs to class 1I provided for in section 244.54;

(3)  half of each of the rates referred to in subparagraphs 1 and 2, if the unit belongs to class 2I provided for in section 244.54.

In addition to the multiplication under the first paragraph, the amount of the tax shall be calculated by applying the percentage of the basic rate or, as the case may be, of the rate specific to the subcategory of residential immovables that is provided for in section 244.53 in respect of the class to which the unit of assessment belongs.

2000, c. 54, s. 82; 2001, c. 25, s. 129; 2023, c. 33, s. 65.

244.57. In the case of a unit of assessment belonging to both the category of non-residential immovables and the category of serviced vacant land, where a rate has been fixed in respect of each of those categories, the amount of the tax shall be calculated by applying, in addition to the rate specific to the first category, the rate obtained by subtracting the basic rate from the rate specific to the second category.

2000, c. 54, s. 82.

244.58. In any legislative or regulatory provision, except in this division, any reference to the general property tax rate means, unless otherwise indicated by the context, the rate or the combination that, according to the rules provided for in this subdivision, applies in the calculation of the amount of the tax imposed on the unit of assessment concerned.

The combination referred to in the first paragraph consists of

(1)  two rates;

(2)  one rate and part of another rate; or

(3)  parts of several rates.

The first paragraph applies subject to section 253.59.

2000, c. 54, s. 82; 2001, c. 25, s. 130; 2006, c. 31, s. 90.

§ 5 . — Abatement in respect of certain vacancies

2000, c. 54, s. 82.

244.59. A municipality may, by by-law, provide that, where it has fixed a rate specific to the category of non-residential immovables, the debtor of the tax imposed on a unit of assessment belonging to the group provided for in section 244.31 is entitled, under certain conditions, to an abatement taking into account the fact that the unit or non-residential premises of the unit are vacant.

The amount of the abatement shall not exceed the difference obtained by subtracting the amount of the tax that is payable under the rules provided for in subdivision 4 from the amount that would be payable if the basic rate were applied.

The abatement shall be granted to the debtor only if the average percentage of unoccupancy of the unit for the reference period exceeds 20%.

2000, c. 54, s. 82; 2008, c. 18, s. 81.