E-16 - Real Estate Assessment Act

Section 18 Disposition versions

1978-12-22

18. The following immoveables are exempt from all real estate taxes:

(1)  those of the Government of Canada and those of the Gouvernement du Québec not managed by Hydro-Québec or any of its subsidiaries;

(2)  those of a municipal corporation situated in their territory and not subject to such tax by any law;

(3)  those of a Community or of a county corporation and those of the mandataries of a Community or of a municipal or county corporation and not subject to such tax by any law and those owned by a transit commission whose budget, according to law, is submitted to an elected body of municipal officers, and those owned by the Régie de la Place des Arts and the Régie du Grand Théâtre de Québec;

(4)  those of municipal corporations outside their territories and, subject to chapter M-40, those of school boards, general and vocational colleges and university establishments within the meaning of the University Investments Act (chapter I-17);

(5)  those used either for public worship, as episcopal palaces or cemeteries or, to the extent of one for each church, as presbyteries, and their immediate dependencies;

(6)  subject to chapter M-40,

(a)  those used for the instruction provided by a private educational institution recognized to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9);

(b)  those holding, at the elementary level, a permit of general education or of education for handicapped children, under the Act respecting private education (chapter E-9);

(7)  subject to chapter M-41, those of public establishments within the meaning of the Act respecting health services and social services (chapter S-5), including those of a reception centre contemplated in section 12 of that act;

(8)  those of a religious or charitable institution or fabrique and used by it or gratuitously by another religious or charitable institution or fabrique not to derive income from it but in the pursuit of the objects for which it was established;

(9)  public libraries operated without pecuniary gain;

(10)  those used by the public without pecuniary gain and solely for cultural, scientific, recreational or social purposes by institutions or bodies recognized by the Commission as fulfilling the conditions of this subparagraph in the interests of the community;

(11)  those owned by agricultural or horticultural societies and used especially by such societies for exhibition purposes.

However, the owners of the immoveables contemplated by subparagraphs 3, 4, 6, 7, 9, 10 and 11 of the first paragraph may be subject to payment of compensation imposed according to the value of the immoveable at the rate fixed by the council. The rate may vary in accordance with the classes of immoveables but it must not be greater than that of the general real estate tax nor exceed fifty cents per one hundred dollars of assessment. Furthermore, the owner of the lands contemplated by subparagraph 8 of the first paragraph may be subject to such compensation, in which case the rate must not be greater than the general real estate tax nor more than eighty cents per one hundred dollars of assessment. Such compensation replaces every other taxable compensation or tax to provide municipal services.

Every immoveable or part of an immoveable occupied by one of the bodies contemplated in subsections 3 to 11 for the purposes of its corporate objects is exempt from all municipal taxes based on rental value.

The compensation provided for in the second paragraph shall replace any compensation imposed by any other general law or special act on the immoveables mentioned in this section; in addition, such compensation may be imposed on any immoveable not contemplated in this section and exempt from real estate tax by another act.

However, a municipal corporation and the owner of an immoveable contemplated in subparagraph 3, 4, 6, 7, 8, 9, 10 or 11 of the first paragraph may make an agreement by virtue of which the said owner binds himself to pay a sum of money to the municipal corporation in addition to the exigible compensation, as a consideration for the municipal services provided to his immoveable.

1971, c. 50, s. 18; 1972, c. 46, s. 7; 1973, c. 31, s. 12; 1975, c. 67, s. 1; 1975, c. 68, s. 8 (part); 1977, c. 5, s. 14; 1978, c. 59, s. 5.

The replacement of the second paragraph of section 18 of this act by section 5 of of chapter 59 of the statutes of 1978 has effect from the beginning of the fiscal year of the municipal corporations commencing in 1978. (1978, c. 59, s. 24).

1977-12-31

18. The following immoveables are exempt from all real estate taxes:

(1)  those of the Government of Canada and those of the Gouvernement du Québec not managed by Hydro-Québec or any of its subsidiaries;

(2)  those of a municipal corporation situated in their territory and not subject to such tax by any law;

(3)  those of a Community or of a county corporation and those of the mandataries of a Community or of a municipal or county corporation and not subject to such tax by any law and those owned by a transit commission whose budget, according to law, is submitted to an elected body of municipal officers, and those owned by the Bureau d’assainissement des eaux du Québec métropolitain, the Régie de la Place des Arts and the Régie du Grand Théâtre de Québec;

(4)  those of municipal corporations outside their territories and, subject to chapter M-40, those of school boards, general and vocational colleges and university establishments within the meaning of the University Investments Act (chapter I-17);

(5)  those used either for public worship, as episcopal palaces or cemeteries or, to the extent of one for each church, as presbyteries, and their immediate dependencies;

(6)  subject to chapter M-40,

(a)  those used for the instruction provided by a private educational institution recognized to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9);

(b)  those holding, at the elementary level, a permit of general education or of education for handicapped children, under the Act respecting private education (chapter E-9);

(7)  subject to chapter M-41, those of public establishments within the meaning of the Act respecting health services and social services (chapter S-5), including those of a reception centre contemplated in section 12 of that act;

(8)  those of a religious or charitable institution or fabrique and used by it or gratuitously by another religious or charitable institution or fabrique not to derive income from it but in the pursuit of the objects for which it was established;

(9)  public libraries operated without pecuniary gain;

(10)  those used by the public without pecuniary gain and solely for cultural, scientific, recreational or social purposes by institutions or bodies recognized by the Commission as fulfilling the conditions of this subparagraph in the interests of the community;

(11)  those owned by agricultural or horticultural societies and used especially by such societies for exhibition purposes.

However, the immoveables contemplated by subparagraphs 3, 4, 6, 7, 9, 10 and 11 may be subject to payment of compensation imposed according to their value at the rate fixed by the council. The rate may vary in accordance with the classes of immoveables but it may not be greater than that of the general real estate tax nor exceed thirty cents per one hundred dollars of assessment. Also, the lands contemplated by subparagraph 8 may be subject to such compensation, in which case the rate must not be greater than the general real estate tax nor more than eighty cents per one hundred dollars of assessment. Such compensation replaces every other taxable compensation or tax to provide municipal services.

Every immoveable or part of an immoveable occupied by one of the bodies contemplated in subsections 3 to 11 for the purposes of its corporate objects is exempt from all municipal taxes based on rental value.

The compensation provided for in the second paragraph shall replace any compensation imposed by any other general law or special act on the immoveables mentioned in this section; in addition, such compensation may be imposed on any immoveable not contemplated in this section and exempt from real estate tax by another act.

1971, c. 50, s. 18; 1972, c. 46, s. 7; 1973, c. 31, s. 12; 1975, c. 67, s. 1; 1975, c. 68, s. 8; 1977, c. 5, s. 14.