Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 253.37
Disposition versions

Full text
253.37. The municipality must, in the by-law passed under section 253.36, specify any tax, from among those referred to in the second paragraph, for which an abatement may be granted and fix the percentage that the increase in the amount of the tax must exceed for the abatement to apply. For the purposes of sections 253.38 to 253.49, the word “tax” means any tax specified by the municipality.
An abatement may be granted for any tax that is
(1)  the general property tax;
(2)  any other property tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;
(3)  (subparagraph repealed).
The municipality shall not fix a percentage lower than the sum obtained by adding 5% and the percentage by which the total expenditures provided for in the budget of the municipality for the fiscal year considered exceed the total expenditures provided for in its budget for the preceding fiscal year.
The municipality may, in the by-law, specify that the abatement applies only to the units of assessment belonging to
(1)  the group described in section 244.31; or
(2)  the group comprised of all the units of assessment not included in the group referred to in subparagraph 1.
For the purposes of the fourth paragraph, if a unit belongs to both groups, the abatement shall apply only to the part of the tax associated with any category of the group referred to in the by-law.
1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 12; 1999, c. 40, s. 133; 2000, c. 19, s. 30; 2004, c. 20, s. 181; 2017, c. 13, s. 177.
253.37. The municipality must, in the by-law passed under section 253.36, specify any tax, from among those referred to in the second paragraph, for which an abatement may be granted and fix the percentage that the increase in the amount of the tax must exceed for the abatement to apply. For the purposes of sections 253.38 to 253.49, the word “tax” means any tax specified by the municipality.
An abatement may be granted for any tax that is
(1)  the general property tax;
(2)  any other property tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;
(3)  (subparagraph repealed).
The municipality shall not fix a percentage lower than the sum obtained by adding 5% and the percentage by which the total expenditures provided for in the budget of the municipality for the fiscal year considered exceed the total expenditures provided for in its budget for the preceding fiscal year.
1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 12; 1999, c. 40, s. 133; 2000, c. 19, s. 30; 2004, c. 20, s. 181.
253.37. The municipality must, in the by-law passed under section 253.36, specify any tax, from among those referred to in the second paragraph, for which an abatement may be granted and fix the percentage that the increase in the amount of the tax must exceed for the abatement to apply. For the purposes of sections 253.38 to 253.49, the word “tax” means any tax specified by the municipality.
An abatement may be granted for any tax that is
(1)  the general property tax;
(2)  any other property tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;
(3)  the surtax or the tax on non-residential immovables.
The municipality shall not fix a percentage lower than the sum obtained by adding 5 % and the percentage by which the total expenditures provided for in the budget of the municipality for the fiscal year considered exceed the total expenditures provided for in its budget for the preceding fiscal year.
1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 12; 1999, c. 40, s. 133; 2000, c. 19, s. 30.
253.37. The municipality must, in the by-law passed under section 253.36, specify any tax, from among those referred to in the second paragraph, for which an abatement may be granted and fix the percentage that the increase in the amount of the tax must exceed for the abatement to apply. For the purposes of sections 253.38 to 253.49, the word “tax” means any tax specified by the municipality.
An abatement may be granted for any tax that is
(1)  the general property tax;
(2)  any other property tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;
(3)  the surtax or the tax on non-residential immovables.
The municipality shall not fix a percentage lower than the sum obtained by adding 10 % and the percentage by which the total expenditures provided for in the budget of the municipality for the fiscal year considered exceed the total expenditures provided for in its budget for the preceding fiscal year.
1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 12; 1999, c. 40, s. 133.
253.37. The municipality must, in the by-law passed under section 253.36, specify any tax, from among those referred to in the second paragraph, for which an abatement may be granted and fix the percentage that the increase in the amount of the tax must exceed for the abatement to apply. For the purposes of sections 253.38 to 253.49, the word “tax” means any tax specified by the municipality.
An abatement may be granted for any tax that is
(1)  the general real estate tax;
(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;
(3)  the surtax or the tax on non-residential immovables.
The municipality shall not fix a percentage lower than the sum obtained by adding 10 % and the percentage by which the total expenditures provided for in the budget of the municipality for the fiscal year considered exceed the total expenditures provided for in its budget for the preceding fiscal year.
1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 12.
253.37. The municipality must, in the by-law passed under section 253.36, specify any tax, from among those referred to in the second paragraph, for which an abatement may be granted and fix the percentage that the increase in the amount of the tax must exceed for the abatement to apply. For the purposes of sections 253.38 to 253.49, the word “tax” means any tax specified by the municipality.
An abatement may be granted for any tax that is a real estate tax imposed by the municipality, on the basis of taxable value, on every taxable unit of assessment on the roll.
The municipality shall not fix a percentage lower than the sum obtained by adding 10 % and the percentage by which the total expenditures provided for in the budget of the municipality for the fiscal year considered exceed the total expenditures provided for in its budget for the preceding fiscal year.
1994, c. 30, s. 78; 1995, c. 7, s. 5.
253.37. A taxable unit of assessment is eligible for the abatement if the amount of the tax mentioned in section 253.36 for the fiscal year considered, in relation to the amount of the tax imposed for the preceding fiscal year, increases by a percentage exceeding the percentage of increase fixed by by-law as the eligibility threshold. That eligibility threshold shall not be lower than the percentage fixed by regulation of the Minister under paragraph 11 of section 263.
No unit resulting from the division of a unit entered on the roll for the preceding fiscal year or from the combination of several whole units entered on the roll for the preceding fiscal year is eligible for the abatement granted for the first fiscal year to which a roll applies.
1994, c. 30, s. 78.
© Gouvernement du Québec