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F-2.1 - Act respecting municipal taxation

Section 261.1
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261.1. The standardized property value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables in respect of which a sum in lieu of municipal property taxes must be paid under the second paragraph of section 210;
(3.1)  that part of the standardized non-taxable values of the immovables in respect of which a sum must be paid under an assistance program of the Government or of any of its ministers or bodies;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal property taxes must be paid;
(6)  (paragraph repealed);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage fixed in their respect by the Minister for the fiscal year prior to that for which the standardized property value is computed;
(8)  the value resulting from the capitalization, on the basis of the standardized projected aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152; 1999, c. 40, s. 133; 2000, c. 54, s. 85; 2002, c. 37, s. 237; 2006, c. 31, s. 97; 2011, c. 21, s. 230; 2020, c. 7, s. 30.
The multiplier "80%" specified in second and third paragraphs is replaced by
"100%" for the fiscal years 2023 to 2025.
The multiplier "25%" specified in fourth paragraph is replaced by
"82%" for the fiscal years 2023 to 2025.
(2021) 153 G.O. 1, 754
261.1. The standardized property value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables in respect of which a sum in lieu of municipal property taxes must be paid under the second paragraph of section 210;
(3.1)  that part of the standardized non-taxable values of the immovables in respect of which a sum must be paid under an assistance program of the Government or of any of its ministers or bodies;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal property taxes must be paid;
(6)  (paragraph repealed);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage fixed in their respect by the Minister for the fiscal year prior to that for which the standardized property value is computed;
(8)  the value resulting from the capitalization, on the basis of the standardized projected aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152; 1999, c. 40, s. 133; 2000, c. 54, s. 85; 2002, c. 37, s. 237; 2006, c. 31, s. 97; 2011, c. 21, s. 230; 2020, c. 7, s. 30.
For any of the municipal fiscal years 2017 to 2020, paragraph 7 is to read as follows:
"(7) in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage applicable under that section or, as the case may be, section 139 of the Act to amend various municipal-related legislative provisions concerning such matters as political financing (2016, chapter 17) for the fiscal year prior to that for which the standardized property value is computed;".
2016, c. 17, s. 140
For any of the municipal fiscal years 2021 to 2025, paragraph 7 is to read as follows:
"(7) in the case of immovables referred to in the second or third paragraph of section 255, that part of their standardized non-taxable values which corresponds to 84.5% and, in the case of immovables referred to in the fourth paragraph of that section, that part of their standardized non-taxable values which corresponds to 71.5%;".
2019, c. 30, s. 6
261.1. The standardized property value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables in respect of which a sum in lieu of municipal property taxes must be paid under the second paragraph of section 210;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal property taxes must be paid;
(6)  (paragraph repealed);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage fixed in their respect by the Minister for the fiscal year prior to that for which the standardized property value is computed;
(8)  the value resulting from the capitalization, on the basis of the standardized projected aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152; 1999, c. 40, s. 133; 2000, c. 54, s. 85; 2002, c. 37, s. 237; 2006, c. 31, s. 97; 2011, c. 21, s. 230.
For any of the municipal fiscal years 2017 to 2020, paragraph 7 is to read as follows:
"(7) in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage applicable under that section or, as the case may be, section 139 of the Act to amend various municipal-related legislative provisions concerning such matters as political financing (2016, chapter 17) for the fiscal year prior to that for which the standardized property value is computed;".
2016, c. 17, s. 140
For any of the municipal fiscal years 2021 to 2025, paragraph 7 is to read as follows:
"(7) in the case of immovables referred to in the second or third paragraph of section 255, that part of their standardized non-taxable values which corresponds to 84.5% and, in the case of immovables referred to in the fourth paragraph of that section, that part of their standardized non-taxable values which corresponds to 71.5%;".
2019, c. 30, s. 6
261.1. The standardized property value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables in respect of which a sum in lieu of municipal property taxes must be paid under the second paragraph of section 210;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal property taxes must be paid;
(6)  (paragraph repealed);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage fixed in their respect by the Minister for the fiscal year prior to that for which the standardized property value is computed;
(8)  the value resulting from the capitalization, on the basis of the standardized projected aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152; 1999, c. 40, s. 133; 2000, c. 54, s. 85; 2002, c. 37, s. 237; 2006, c. 31, s. 97; 2011, c. 21, s. 230.
For any of the municipal fiscal years 2017 to 2020, paragraph 7 is to read as follows:
"(7) in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage applicable under that section or, as the case may be, section 139 of the Act to amend various municipal-related legislative provisions concerning such matters as political financing (2016, chapter 17) for the fiscal year prior to that for which the standardized property value is computed;".
2016, c. 17, s. 140
261.1. The standardized property value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables in respect of which a sum in lieu of municipal property taxes must be paid under the second paragraph of section 210;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal property taxes must be paid;
(6)  (paragraph repealed);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage fixed in their respect by the Minister for the fiscal year prior to that for which the standardized property value is computed;
(8)  the value resulting from the capitalization, on the basis of the standardized projected aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152; 1999, c. 40, s. 133; 2000, c. 54, s. 85; 2002, c. 37, s. 237; 2006, c. 31, s. 97; 2011, c. 21, s. 230.
261.1. The standardized property value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables in respect of which a sum in lieu of municipal property taxes must be paid under the second paragraph of section 210 ;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal property taxes must be paid;
(6)  the standardized non-taxable values of immovables which are classified cultural property referred to in section 33 of the Cultural Property Act (chapter B‐4);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage fixed in their respect by the Minister for the fiscal year prior to that for which the standardized property value is computed;
(8)  the value resulting from the capitalization, on the basis of the standardized projected aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152; 1999, c. 40, s. 133; 2000, c. 54, s. 85; 2002, c. 37, s. 237; 2006, c. 31, s. 97.
261.1. The standardized property value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables in respect of which a sum in lieu of municipal property taxes must be paid under the second paragraph of section 210 ;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal property taxes must be paid;
(6)  the standardized non-taxable values of immovables which are classified cultural property referred to in section 33 of the Cultural Property Act (chapter B‐4);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage fixed in their respect by the Minister for the fiscal year prior to that for which the standardized property value is computed;
(8)  the value resulting from the capitalization, on the basis of the standardized aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152; 1999, c. 40, s. 133; 2000, c. 54, s. 85; 2002, c. 37, s. 237.
261.1. The standardized property value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables referred to in section 210 in respect of which a sum in lieu of municipal property taxes must be paid;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal property taxes must be paid;
(6)  the standardized non-taxable values of immovables which are classified cultural property referred to in section 33 of the Cultural Property Act (chapter B‐4);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage fixed in their respect by the Minister for the fiscal year prior to that for which the standardized property value is computed;
(8)  the value resulting from the capitalization, on the basis of the standardized aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152; 1999, c. 40, s. 133; 2000, c. 54, s. 85.
261.1. The standardized property value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables referred to in section 210 in respect of which a sum in lieu of municipal property taxes must be paid;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal property taxes must be paid;
(6)  the standardized non-taxable values of immovables which are classified cultural property referred to in section 33 of the Cultural Property Act (chapter B-4);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage mentioned in the applicable paragraph;
(8)  the value resulting from the capitalization, on the basis of the standardized aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152; 1999, c. 40, s. 133.
261.1. The standardized real estate value of a local municipality is the sum of the following values:
(1)  the standardized taxable values;
(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;
(3)  the standardized non-taxable values of the immovables referred to in section 210 in respect of which a sum in lieu of municipal real estate taxes must be paid;
(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;
(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal real estate taxes must be paid;
(6)  the standardized non-taxable values of immovables which are classified cultural property referred to in section 33 of the Cultural Property Act (chapter B-4);
(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage mentioned in the applicable paragraph;
(8)  the value resulting from the capitalization, on the basis of the standardized aggregate taxation rate for the fiscal year prior to that for which the standardized real estate value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.
1991, c. 32, s. 152.
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