F-2.1 - Act respecting municipal taxation

Section 210.7 Disposition versions

2021-06-02

210.7. The amount of the grant to which a person to whom section 210.5 applies is entitled in respect of a specified assessment unit situated in the territory of a municipality for a year to which a roll applies (in this section referred to as the “current roll”) is equal to the amount determined by the formula

{A × [B – (C × D)]} + E.

In the formula in the first paragraph,

(1)  A is the rate resulting from the addition of the rates of the following municipal property taxes that are applicable for the year to the specified assessment unit for the first fiscal year to which the current roll applies:

(a)  the general property tax,

(b)  each of the special property taxes that are imposed on all of the specified assessment units situated in the territory of the municipality, on the basis of their taxable value,

(c)  a special tax whose purpose is to reimburse the debts of a municipality that ceased to exist following an amalgamation and that is imposed on all of the specified assessment units situated in the territory of the municipality that ceased to exist, on the basis of their taxable value,

(d)  if the specified assessment unit is situated in the territory of a borough of Ville de Montréal, the borough tax that is imposed by the borough council on all of the specified assessment units situated in the territory of the borough, on the basis of their taxable value, and

(e)  the urban agglomeration tax that is imposed by an urban agglomeration council on all of the specified assessment units situated in the territory of the municipality, on the basis of their taxable value;

(2)  B is the value of the specified assessment unit entered on the current roll, as that roll stands on the day of its deposit;

(3)  C is the value of the specified assessment unit entered on the roll immediately preceding the current roll, as that roll stands on the day preceding the day of the deposit of the current roll;

(4)  D is an amount equal to the amount determined by the formula

(F/G) + 0.075;

(5)  E is the amount of the grant awarded, under this division and in respect of the specified assessment unit, for the last year to which the roll immediately preceding the current roll relates, to the person or to any other person;

(6)  where the difference between the amount that B represents and the product obtained by multiplying the amounts that C and D represent is less than zero, such difference is deemed to be equal to zero; and

(7)  the product, determined for a year, obtained by multiplying the amount that A represents and the difference between the amount that B represents and the product obtained by multiplying the amounts that C and D represent may not exceed $500.

In the formula in subparagraph 4 of the second paragraph,

(1)  F is the amount obtained by dividing the total of the values entered on lines 501, 502 and 514 of the section entitled “VALEURS DES LOGEMENTS” of the form that is prescribed by the regulation made under paragraph 1 of section 263 and that pertains to the summary of the property assessment roll reflecting the state of the current roll on the day of its deposit by the total number of dwellings entered on those lines; and

(2)  G is the amount obtained by dividing the total of the values entered on lines 501, 502 and 514 of the section entitled “VALEURS DES LOGEMENTS” of the form that is prescribed by the regulation made under paragraph 1 of section 263 and that pertains to the summary of the property assessment roll preceding the roll referred to in subparagraph 1 and reflecting its state on the day preceding the day of the deposit of the current roll by the total number of dwellings entered on those lines.

For the purpose of applying this section to a particular year subsequent to the year 2016, where the last year to which the roll immediately preceding the current roll relates is the year 2016 and the amount represented by E in the formula in the first paragraph for the particular year in respect of the specified assessment unit is greater than $500, that amount is deemed to be equal to $500 for the particular year.

2017, c. 1, s. 44; 2021, c. 14, s. 13.

2017-02-08

210.7. The amount of the grant to which a person to whom section 210.5 applies is entitled in respect of a specified assessment unit situated in the territory of a municipality for a year to which a roll applies (in this section referred to as the “current roll”) is equal to the lesser of $500 and the amount determined by the formula

{A × [B – (C × D)]} + E.

In the formula in the first paragraph,

(1)  A is the rate resulting from the addition of the rates of the following municipal property taxes that are applicable for the year to the specified assessment unit for the first fiscal year to which the current roll applies:

(a)  the general property tax,

(b)  each of the special property taxes that are imposed on all of the specified assessment units situated in the territory of the municipality, on the basis of their taxable value,

(c)  a special tax whose purpose is to reimburse the debts of a municipality that ceased to exist following an amalgamation and that is imposed on all of the specified assessment units situated in the territory of the municipality that ceased to exist, on the basis of their taxable value,

(d)  if the specified assessment unit is situated in the territory of a borough of Ville de Montréal, the borough tax that is imposed by the borough council on all of the specified assessment units situated in the territory of the borough, on the basis of their taxable value, and

(e)  the urban agglomeration tax that is imposed by an urban agglomeration council on all of the specified assessment units situated in the territory of the municipality, on the basis of their taxable value;

(2)  B is the value of the specified assessment unit entered on the current roll, as that roll stands on the day of its deposit;

(3)  C is the value of the specified assessment unit entered on the roll immediately preceding the current roll, as that roll stands on the day preceding the day of the deposit of the current roll;

(4)  D is an amount equal to the amount determined by the formula

(F/G) + 0.075;

(5)  E is the amount of the grant awarded, under this division and in respect of the specified assessment unit, for the last year to which the roll immediately preceding the current roll relates, to the person or to any other person; and

(6)  where the difference between the amount that B represents and the product obtained by multiplying the amounts that C and D represent is less than zero, such difference is deemed to be equal to zero.

In the formula in subparagraph 4 of the second paragraph,

(1)  F is the amount obtained by dividing the total of the values entered on lines 501, 502 and 514 of the section entitled “VALEURS DES LOGEMENTS” of the form that is prescribed by the regulation made under paragraph 1 of section 263 and that pertains to the summary of the property assessment roll reflecting the state of the current roll on the day of its deposit by the total number of dwellings entered on those lines; and

(2)  G is the amount obtained by dividing the total of the values entered on lines 501, 502 and 514 of the section entitled “VALEURS DES LOGEMENTS” of the form that is prescribed by the regulation made under paragraph 1 of section 263 and that pertains to the summary of the property assessment roll preceding the roll referred to in subparagraph 1 and reflecting its state on the day preceding the day of the deposit of the current roll by the total number of dwellings entered on those lines.

For the purpose of applying this section to a particular year subsequent to the year 2016, where the last year to which the roll immediately preceding the current roll relates is the year 2016 and the amount represented by E in the formula in the first paragraph for the particular year in respect of the specified assessment unit is greater than $500, that amount is deemed to be equal to $500 for the particular year.

2017, c. 1, s. 44.