C-19 - Cities and Towns Act

Section 500.5.1 Disposition versions

2023-12-08

500.5.1. Within the scope of a by-law made under the first paragraph of section 500.1, the municipality may, despite subparagraph 6 of the second paragraph of that section, impose a tax based on the value of any immovable that includes a dwelling that is vacant or underused for housing purposes where the following conditions are met:

(1)  the by-law adopted under section 500.1

(a)  specifies any type of dwelling concerned;

(b)  sets out the criteria for ascertaining that such a dwelling is vacant or underused; and

(c)  establishes the yearly reference period; and

(2)  the tax rate applicable in respect of the reference period must not exceed the percentage, of the taxable value of the unit of assessment that includes the immovable, that is applicable under the following subparagraphs:

(a)  1%, where the municipality is beginning to impose the tax;

(b)  2%, where the municipality has been imposing the tax for at least one year; or

(c)  3%, where the municipality has been imposing the tax for at least two consecutive years.

For the purposes of subparagraph 2 of the first paragraph, where the unit of assessment belongs to the category of non-residential immovables and forms part of any of classes 1A to 8 provided for in section 244.32 of the Act respecting municipal taxation (chapter F-2.1), the value that may be taken into consideration consists in a percentage of the value of the unit that is equivalent to the percentage applicable, under the first paragraph of section 244.53 of that Act, in respect of the basic rate and according to the class of which the unit forms part. In the case of a unit forming part of class 9 or 10, the value that may be taken into consideration is $0.

Any part of the taxable value of the unit that corresponds to a tourist accommodation establishment that must be registered under the Tourist Accommodation Act (chapter H-1.01) as a general tourist accommodation establishment of the “tourist home” type, within the meaning of the regulations made for the purposes of that Act, may be added to the value taken into consideration under the second paragraph.

In addition, where the unit of assessment includes more than one dwelling, the value that may be taken into consideration must, taking into account, if applicable, the application of the second and third paragraphs, be multiplied by the quotient obtained by dividing the number of vacant or underused dwellings included in the unit during the reference period by the total number of dwellings it comprises.

2023, c. 33, s. 20.