F-2.1 - Act respecting municipal taxation

Section 261.5 Disposition versions

2022-01-01

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized property value;

(2)  the values obtained by multiplying by 0.48 the total of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment belonging to the group described in section 244.31 and in respect of which property taxes must be paid or sums in lieu of such taxes may be paid.

However, for the purposes of subparagraph 2 of the first paragraph, in the case of a unit of assessment referred to in subparagraph 1 of the first paragraph of section 244.51, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, instead of taking into consideration the value set out in the applicable paragraph of section 261.1, the following values must be taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 20% of that value; and

(3)  in the third case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

In addition, for the purposes of subparagraph 2 of the first paragraph, if the unit of assessment belonging to the group provided for in section 244.31 referred to in section 244.36.0.1 or 244.36.1, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables must be taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the second paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133; 2000, c. 54, s. 87; 2000, c. 56, s. 155; 2005, c. 28, s. 116; 2006, c. 31, s. 99; 2011, c. 33, s. 31; 2011, c. 33, s. 23; 2020, c. 7, s. 31.

The fiscal potential of each related municipality of the urban agglomeration of Montréal, for the purpose of apportioning the urban agglomeration expenditures of Ville de Montréal, is established in accordance with this section, in particular, the replacement of the coefficient "0.48" by "2.68". (See M.O. 2021, 2021-11-30, (2021) 153 G.0. 2, 5109).

2021-01-01

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized property value;

(2)  the values obtained by multiplying by 0.48 the total of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment belonging to the group described in section 244.31 and in respect of which property taxes must be paid or sums in lieu of such taxes may be paid.

However, for the purposes of subparagraph 2 of the first paragraph, in the case of a unit of assessment referred to in subparagraph 1 of the first paragraph of section 244.51, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, instead of taking into consideration the value set out in the applicable paragraph of section 261.1, the following values must be taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 20% of that value; and

(3)  in the third case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

In addition, for the purposes of subparagraph 2 of the first paragraph, if the unit of assessment belonging to the group provided for in section 244.31 referred to in section 244.36.0.1 or 244.36.1, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables must be taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the second paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133; 2000, c. 54, s. 87; 2000, c. 56, s. 155; 2005, c. 28, s. 116; 2006, c. 31, s. 99; 2011, c. 33, s. 31; 2011, c. 33, s. 23; 2020, c. 7, s. 31.

2013-01-01

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized property value;

(2)  the values obtained by multiplying by 0.48 the total of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment belonging to the group described in section 244.31 and in respect of which property taxes must be paid or sums in lieu of such taxes may be paid.

However, for the purposes of subparagraph 2 of the first paragraph, in the case of a unit of assessment referred to in subparagraph 1 of the first paragraph of section 244.51, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, instead of taking into consideration the value set out in the applicable paragraph of section 261.1, the following values must be taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 20% of that value; and

(3)  in the third case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

In addition, for the purposes of subparagraph 2 of the first paragraph, if the unit of assessment belonging to the group provided for in section 244.31 includes immovables included in an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables must be taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the second paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133; 2000, c. 54, s. 87; 2000, c. 56, s. 155; 2005, c. 28, s. 116; 2006, c. 31, s. 99; 2011, c. 33, s. 31; 2011, c. 33, s. 23.

2012-01-01

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized property value;

(2)  the values obtained by multiplying by 0.48 the total of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment belonging to the group described in section 244.31 and in respect of which property taxes must be paid or sums in lieu of such taxes may be paid.

However, for the purposes of subparagraph 2 of the first paragraph, in the case of a unit of assessment referred to in subparagraph 1 of the first paragraph of section 244.51, a unit of assessment referred to in subparagraph 2 of the first paragraph of that section, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 listed in section 244.32, instead of taking into consideration the value set out in the applicable paragraph of section 261.1, the following values must be taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 70% of that value;

(3)  in the third case, 20% of that value; and

(4)  in the fourth case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

In addition, for the purposes of subparagraph 2 of the first paragraph, if the unit of assessment belonging to the group provided for in section 244.31 includes immovables included in an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables must be taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the second paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133; 2000, c. 54, s. 87; 2000, c. 56, s. 155; 2005, c. 28, s. 116; 2006, c. 31, s. 99; 2011, c. 33, s. 31.

2007-01-01

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized property value;

(2)  the values obtained by multiplying by 0.48 the total of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment belonging to the group described in section 244.31 and in respect of which property taxes must be paid or sums in lieu of such taxes may be paid.

However, for the purposes of subparagraph 2 of the first paragraph, in the case of a unit of assessment referred to in section 244.51, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, instead of taking into consideration the value set out in the applicable paragraph of section 261.1, the following values must be taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 20% of that value; and

(3)  in the third case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

In addition, for the purposes of subparagraph 2 of the first paragraph, if the unit of assessment belonging to the group provided for in section 244.31 includes immovables included in an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables must be taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the second paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133; 2000, c. 54, s. 87; 2000, c. 56, s. 155; 2005, c. 28, s. 116; 2006, c. 31, s. 99.

2006-01-01

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized property value;

(2)  the values obtained by multiplying by 0.48 the total of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment belonging to the group described in section 244.31 and in respect of which property taxes must be paid or sums in lieu of such taxes may be paid.

However, for the purposes of subparagraph 2 of the first paragraph in the case of a unit of assessment referred to in section 244.51, a unit of assessment referred to in section 244.52 and a unit of assessment belonging to any of classes 1A to 8 provided for in section 244.32, the value of the unit as set out in the applicable paragraph of section 261.1 is replaced, in the first case, by 40 % of that value, in the second case, by 20 % of that value and, in the third case, by that part of such value which corresponds to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable to the unit if that rate were fixed and if no rate specific to the category of industrial immovables were fixed.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133; 2000, c. 54, s. 87; 2000, c. 56, s. 155; 2005, c. 28, s. 116.

2002-01-01

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized property value;

(2)  the values obtained by multiplying by 0.48 the total of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment belonging to the group described in section 244.31 and in respect of which property taxes must be paid or sums in lieu of such taxes may be paid.

However, for the purposes of subparagraph 2 of the first paragraph in the case of a unit of assessment referred to in section 244.51, a unit of assessment referred to in section 244.52 and a unit of assessment belonging to any of classes 1A to 8 provided for in section 244.32, the value of the unit as set out in the applicable paragraph of section 261.1 is replaced, in the first case, by 40 % of that value, in the second case, by 20 % of that value and, in the third case, by that part of such value which corresponds to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable to the unit were all or part of the rate specific to the category of industrial immovables not applicable to the unit.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133; 2000, c. 54, s. 87; 2000, c. 56, s. 155.

2000-12-20

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized property value;

(2)  the values obtained by multiplying by 0.96 the total of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment belonging to the group described in section 244.31 and in respect of which property taxes must be paid or sums in lieu of such taxes may be paid.

However, for the purposes of subparagraph 2 of the first paragraph in the case of a unit of assessment referred to in section 244.51, a unit of assessment referred to in section 244.52 and a unit of assessment belonging to any of classes 1A to 8 provided for in section 244.32, the value of the unit as set out in the applicable paragraph of section 261.1 is replaced, in the first case, by 40 % of that value, in the second case, by 20 % of that value and, in the third case, by that part of such value which corresponds to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable to the unit were all or part of the rate specific to the category of industrial immovables not applicable to the unit.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133; 2000, c. 54, s. 87.

1999-10-22

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized property value;

(2)  the values obtained by multiplying by 0.96 the aggregate of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment which may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23, or in respect of which a sum in lieu of such surtax or tax may be paid.

However, for the application of subparagraph 2 of the first paragraph to a unit referred to in the third paragraph of section 244.13 or 244.25 or to a unit included in a category defined by regulation of the Minister made under paragraph 10 of section 263, the value of the unit as set out in the applicable paragraph of section 261.1 is replaced, in the first case, by 40 % of that value and, in the second case, is replaced by that part of such value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133.

1996-12-23

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized real estate value;

(2)  the values obtained by multiplying by 0.96 the aggregate of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment which may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23, or in respect of which a sum in lieu of such surtax or tax may be paid.

However, for the application of subparagraph 2 of the first paragraph to a unit referred to in the third paragraph of section 244.13 or 244.25 or to a unit included in a category defined by regulation of the Minister made under paragraph 10 of section 263, the value of the unit as set out in the applicable paragraph of section 261.1 is replaced, in the first case, by 40 % of that value and, in the second case, is replaced by that part of such value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56.

1994-06-17

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized real estate value;

(2)  the values obtained by multiplying by 0.96 the aggregate of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment which may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23, or in respect of which a sum in lieu of such surtax or tax may be paid.

However, for the application of subparagraph 2 of the first paragraph to a unit referred to in the third paragraph of section 244.13 or 244.25 or to a unit included in a category defined by regulation of the Minister made under paragraph 10 of section 263, the value of the unit as set out in the applicable paragraph of section 261.1 is replaced, in the first case, by 40 % of that value and, in the second case, is replaced by that part of such value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs.

This section applies subject to section 220 of the Act respecting the Communauté urbaine de Montréal (chapter C-37.2).

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80.

1993-12-17

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized real estate value;

(2)  the values obtained by multiplying by 0.96 the aggregate of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment which may be subject to the surtax on non-residential immovables provided for in section 244.11, or in respect of which a sum in lieu of such surtax may be paid.

However, for the application of subparagraph 2 of the first paragraph to a unit referred to in the third paragraph of section 244.13 or to a unit included in a category defined by regulation of the Minister made under paragraph 10 of section 263, the value of the unit as set out in the applicable paragraph of section 261.1 is replaced, in the first case, by 40 % of that value and, in the second case, is replaced by that part of such value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs.

This section applies subject to section 220 of the Act respecting the Communauté urbaine de Montréal (chapter C-37.2).

1991, c. 32, s. 152; 1993, c. 68, s. 101.

1991-06-20

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized real estate value;

(2)  the values obtained by multiplying by 0.96 the aggregate of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment which may be subject to the surtax on non-residential immovables provided for in section 244.11, or in respect of which a sum in lieu of such surtax may be paid.

However, for the application of subparagraph 2 of the first paragraph to a unit included in a category defined by regulation of the Minister made under paragraph 10 of section 263, the value of the unit as set out in the applicable paragraph of section 261.1 is replaced by that part of such value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs.

This section applies subject to section 220 of the Act respecting the Communauté urbaine de Montréal (chapter C-37.2).

1991, c. 32, s. 152.