P-9.002, r. 3 - Regulation respecting the reduction of the value entered on the valuation roll for classified immovable heritage property

Updated to 1 September 2012

This document has official status.

chapter P-9.002, r. 3

Regulation respecting the reduction of the value entered on the valuation roll for classified immovable cultural property

Cultural Property Act

(c. B-4, s. 33).

1. Definitions: In this Regulation,

(a)  “classified immovable cultural property” means an immovable classified within the meaning of section 24 of the Act;

(b)  (paragraph revoked);

(c)  “Act” means the Cultural Property Act (c. B-4);

(d)  “Minister” means the Minister of Culture, Communications and the Status of Women;

(e)  (paragraph revoked).

R.R.Q., 1981, c. B-4, r. 3, s. 1; O.C. 1378-2000, s. 1.

2. Application for reduction: The owner of classified immovable cultural property who makes an application therefor on the form provided for that purpose by the Minister and fulfils the requirements of section 4 may obtain from the Minister a reduction rate of 25% of the value entered on the valuation roll of the local municipality where such property is situated.

Where the value of classified immovable cultural property was increased in relation to the previous year, an additional reduction rate shall apply; the rate is equal to one-quarter of the percentage that such increase of valuation represents in relation to the valuation of the previous year.

R.R.Q., 1981, c. B-4, r. 3, s. 2; O.C. 1378-2000, s. 2.

3. Cumulation of reductions: The initial rate of 25% and the additional rate obtained by an owner under section 2 shall be added cumulatively up to a total reduction rate for classified immovable property equal to one-half of the value entered on the valuation roll of the local municipality where such property is situated.

Where such total rate for classified immovable cultural property is not equal to a reduction of one-half of the value entered on the valuation roll, an additional rate obtained by an owner for a subsequent year shall be added cumulatively to the total rate of the most recent reduction obtained, up to a total rate for a fiscal year equal to a reduction of one-half of the value entered on the valuation roll.

R.R.Q., 1981, c. B-4, r. 3, s. 3; O.C. 1378-2000, s. 3.

3.1. Where an application for reduction is made in the year of the classification of immovable cultural property, the reduction shall apply from the date on which the notice of intention provided for in section 25 of the Act is sent.

In any other case, the reduction shall only apply from 1 January of the year that follows the year in which an application for reduction is made.

O.C. 1378-2000, s. 4.

4. Conditions of reduction: The reduction provided by section 2 shall be granted provided that:

(a)  (paragraph revoked);

(b)  the classified immovable cultural property is not an immovable that is excluded from the roll or exempt from all property tax within the meaning of sections 63, 204 and 210 of the Act respecting municipal taxation (c. F-2.1);

(c)  the classified immovable cultural property is kept in good condition by the owner as prescribed by section 30 of the Act;

(d)  the authorization of the Minister within the meaning of section 31 of the Act is obtained by the owner for works undertaken on the classified immovable cultural property;

(e)  the owner is in no way in default of fulfilling the provisions of the Act or any regulation made under the Act;

(f)  the owner permits visits by any public servant or expert authorized by the Minister for the purpose of examining the condition of the classified immovable cultural property;

(g)  the owner gives the Minister notice of any change in the use of that property within 60 days following such change.

R.R.Q., 1981, c. B-4, r. 3, s. 4; O.C. 1378-2000, s. 5.

5. (Revoked).

R.R.Q., 1981, c. B-4, r. 3, s. 5; O.C. 453-88, s. 1; O.C. 1378-2000, s. 6.

6. (Revoked).

R.R.Q., 1981, c. B-4, r. 3, s. 6; O.C. 453-88, s. 2; O.C. 1378-2000, s. 6.

7. (Revoked).

R.R.Q., 1981, c. B-4, r. 3, s. 7; O.C. 1378-2000, s. 6.

8. Immovable classified in part: If the immovable cultural property in respect of which an application for reduction is made is classified only in part, the reduction shall apply only to the classified part of such immovable cultural property.

R.R.Q., 1981, c. B-4, r. 3, s. 8.

9. Reduction in value of immovable property: In the case where the value of classified immovable cultural property is reduced in relation to the previous year, every additional reduction rate obtained under section 2 shall be decreased by one-quarter of the percentage that such reduction in valuation is to the valuation of the previous year.

The decrease provided for in the first paragraph shall not apply to classified immovable cultural property as long as the valuation of such property has not been reduced below the value according to which the total reduction rate for a fiscal year equalled a reduction of one-half of the value entered on the valuation roll.

R.R.Q., 1981, c. B-4, r. 3, s. 9.

10. Transfer of ownership: The right to a reduction in the property value shall relate to the classified immovable cultural property and shall continue to apply thereto if there be transfer of ownership inter vivos or by death.

For the fiscal year in which the transfer of ownership is made, the new owner shall benefit as of right from the reduction which may have been obtained by the former owner, without making a new application therefor and provided that he fulfils the requirements of this Regulation.

Where the total reduction rate obtained by the former owner for the most recent year in which a reduction was granted him equals a total rate which is less than one-half of the value entered on the valuation roll, the additional reduction rate which might eventually be obtained by the new owner shall be added cumulatively to the total rate of the most recent reduction obtained by the former owner.

R.R.Q., 1981, c. B-4, r. 3, s. 10.

Form 5

(Revoked)

R.R.Q., 1981, c. B-4, r. 3, Sch; O.C. 1378-2000, s. 7.

REFERENCES

R.R.Q., 1981, c. B-4, r. 3

O.C. 453-88, 1988 G.O. 2, 1610

O.C. 1378-2000, 2000 G.O. 2, 5580