F-2.1, r. 14.1 - Regulation respecting the maximum taxable value of the land of any agricultural operation referred to in section 231.3.1 of the Act respecting municipal taxation

Section 2 Disposition versions

2022-01-01

2. Every 3 years, the maximum taxable value applicable to the assessment rolls is computed, which rolls undergo the equilibration referred to in section 46.1 of the Act respecting municipal taxation (chapter F‑2.1) and come into force within 3 years following the year of computation.

These maximum taxable values are published in a notice in the Gazette officielle du Québec. The notice indicates, for each of the 3-year assessment cycles concerned by the computation, the maximum taxable value applicable to that cycle. The notice must be published no later than 1 June of the year in which the computation is made.

O.C. 785-2021, s. 2.

The maximum taxable value, for the purpose of computing any municipal property tax imposed on the whole territory of a municipality, is set at:

(1) $40,600 for each hectare, when the assessment roll comes into force in 2022;

(2) $43,500 for each hectare, when the assessment roll comes into force in 2023;

(3) $46,600 for each hectare, when the assessment roll comes into force in 2024.

(See Part 1 (French) of the Gazette officielle du Québec of 10 July 2021, page 467A)

2021-07-08

2. Every 3 years, the maximum taxable value applicable to the assessment rolls is computed, which rolls undergo the equilibration referred to in section 46.1 of the Act respecting municipal taxation (chapter F‑2.1) and come into force within 3 years following the year of computation.

These maximum taxable values are published in a notice in the Gazette officielle du Québec. The notice indicates, for each of the 3-year assessment cycles concerned by the computation, the maximum taxable value applicable to that cycle. The notice must be published no later than 1 June of the year in which the computation is made.

O.C. 785-2021, s. 2.

Not in force

In force: 2021-07-08

2. Every 3 years, the maximum taxable value applicable to the assessment rolls is computed, which rolls undergo the equilibration referred to in section 46.1 of the Act respecting municipal taxation (chapter F‑2.1) and come into force within 3 years following the year of computation.

These maximum taxable values are published in a notice in the Gazette officielle du Québec. The notice indicates, for each of the 3-year assessment cycles concerned by the computation, the maximum taxable value applicable to that cycle. The notice must be published no later than 1 June of the year in which the computation is made.

O.C. 785-2021, s. 2.