C-19 - Cities and Towns Act

Section 500.5.3 Disposition versions

2023-12-08

500.5.3. In addition to any immovable of a person referred to in section 500.2, the municipality is not authorized to impose a tax referred to in the first paragraph of section 500.5.1 in respect of any dwelling referred to in one of the following paragraphs:

(1)  a dwelling that does not meet all of the following conditions:

(a)  it includes a separate exit leading outside or to a lobby or a shared hallway;

(b)  it includes sanitary facilities and cooking facilities;

(c)  the facilities referred to in subparagraph b are operational, supplied with running water and reserved for use by the dwelling’s occupants; and

(d)  it is habitable year-round;

(2)  a dwelling that is not accessible year-round due to the closure or the absence of maintenance of a public highway;

(3)  a dwelling in low-rental or modest-rental housing;

(4)  a dwelling that is the subject of an operating agreement, in particular as affordable housing, entered into with the Société d’habitation du Québec, a municipality, the Government, a government minister or body, or the Canada Mortgage and Housing Corporation;

(5)  a dwelling that is the subject of an operating agreement entered into with a person other than the persons mentioned in paragraph 4 and for which the rent is determined according to criteria set out in a program implemented under the Act respecting the Société d’habitation du Québec (chapter S-8);

(6)  a dwelling included in a unit of assessment entered on the property assessment roll in the name of a housing bureau;

(7)  a dwelling included in a unit of assessment listed under the heading “1100 chalet ou maison de villégiature” in the manual referred to in the Regulation respecting the real estate assessment roll (chapter F-2.1, r. 13) made under subparagraph 1 of the first paragraph of section 263 of the Act respecting municipal taxation (chapter F-2.1);

(8)  a dwelling in a tourist accommodation establishment registered under the Tourist Accommodation Act (chapter H-1.01), unless it is a general tourist accommodation establishment of the “tourist home” type, within the meaning of the regulations made for the purposes of that Act; or

(9)  a dwelling in a private seniors’ residence identified in the register established under section 346.0.1 of the Act respecting health services and social services (chapter S-4.2).

Subparagraph 1 of the first paragraph does not apply to a dwelling that does not, because of a violation of a provision of a by-law regarding sanitation, construction or maintenance, meet all the conditions of that subparagraph.

2023, c. 33, s. 20.