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F-2.1 - Act respecting municipal taxation
Section 261.3.1
Disposition versions
261.3.1. For the purposes of paragraph 7 of section 261.1, the Minister shall fix, for each fiscal year, the percentage corresponding to the part of the non-taxable values of the immovables referred to in the second, third or fourth paragraph of section 255 that is taken into account for the purposes of establishing the standardized property value.
The Minister may fix different percentages according to the categories of immovables the Minister determines.
Every percentage fixed by the Minister shall take into account the total amount of sums paid by the Government for the fiscal year in respect of the immovables concerned, under both section 254 and any program instituted by the Government or by a government department or body for the purpose of increasing the compensation standing in lieu of taxes paid to the municipalities. The percentage fixed by the Minister may not be greater than 100%.
The Minister shall give notice in the Gazette officielle du Québec of any percentage the Minister fixes.
261.3.1. For the purposes of paragraph 7 of section 261.1, the Minister shall fix, for each fiscal year, the percentage corresponding to the part of the non-taxable values of the immovables referred to in the second, third or fourth paragraph of section 255 that is taken into account for the purposes of establishing the standardized property value.
The Minister may fix different percentages according to the categories of immovables the Minister determines.
Every percentage fixed by the Minister shall be greater than the percentage mentioned in the applicable paragraph of section 255, so as to take into account all or nearly all of the total amount of sums paid by the Government for the fiscal year in respect of the immovables concerned, under both section 254 and any program instituted by the Government or by a government department or body for the purpose of increasing the compensation standing in lieu of taxes paid to the municipalities.
The Minister shall give notice in the Gazette officielle du Québec of any percentage the Minister fixes.
This section does not apply for the municipal fiscal years 2020 to 2024.
2019, c. 30, s. 6
261.3.1. For the purposes of paragraph 7 of section 261.1, the Minister shall fix, for each fiscal year, the percentage corresponding to the part of the non-taxable values of the immovables referred to in the second, third or fourth paragraph of section 255 that is taken into account for the purposes of establishing the standardized property value.
The Minister may fix different percentages according to the categories of immovables the Minister determines.
Every percentage fixed by the Minister shall be greater than the percentage mentioned in the applicable paragraph of section 255, so as to take into account all or nearly all of the total amount of sums paid by the Government for the fiscal year in respect of the immovables concerned, under both section 254 and any program instituted by the Government or by a government department or body for the purpose of increasing the compensation standing in lieu of taxes paid to the municipalities.
The Minister shall give notice in the Gazette officielle du Québec of any percentage the Minister fixes.
In order to compute the standardized property value within the meaning of section 261.1 of this Act, of any local municipality for the municipal fiscal year 2016, the percentage for the municipal fiscal year 2015 is fixed as follows:
(1) 80%, with respect to the immovables referred to in the second or third paragraph of section 255 of this Act;
(2) 84.2%, with respect to the immovables among those referred to in the fourth paragraph of section 255 of this Act that are mainly used for elementary education purposes, preschool education being considered to be elementary education;
(3) 65.27%, with respect to the other immovables referred to in the fourth paragraph of section 255 of this Act.
See (2016) 148 G.O. 1, 219.
This section does not apply for the municipal fiscal years 2016 to 2019.
2016, c. 17, s. 140
261.3.1. For the purposes of paragraph 7 of section 261.1, the Minister shall fix, for each fiscal year, the percentage corresponding to the part of the non-taxable values of the immovables referred to in the second, third or fourth paragraph of section 255 that is taken into account for the purposes of establishing the standardized property value.
The Minister may fix different percentages according to the categories of immovables the Minister determines.
Every percentage fixed by the Minister shall be greater than the percentage mentioned in the applicable paragraph of section 255, so as to take into account all or nearly all of the total amount of sums paid by the Government for the fiscal year in respect of the immovables concerned, under both section 254 and any program instituted by the Government or by a government department or body for the purpose of increasing the compensation standing in lieu of taxes paid to the municipalities.
The Minister shall give notice in the Gazette officielle du Québec of any percentage the Minister fixes.
In order to compute the standardized property value within the meaning of section 261.1 of this Act, of any local municipality for the municipal fiscal year 2016, the percentage for the municipal fiscal year 2015 is fixed as follows:
(1) 80%, with respect to the immovables referred to in the second or third paragraph of section 255 of this Act;
(2) 84.2%, with respect to the immovables among those referred to in the fourth paragraph of section 255 of this Act that are mainly used for elementary education purposes, preschool education being considered to be elementary education;
(3) 65.27%, with respect to the other immovables referred to in the fourth paragraph of section 255 of this Act.
See (2016) 148 G.O. 1, 219.
261.3.1. For the purposes of paragraph 7 of section 261.1, the Minister shall fix, for each fiscal year, the percentage corresponding to the part of the non-taxable values of the immovables referred to in the second, third or fourth paragraph of section 255 that is taken into account for the purposes of establishing the standardized property value.
The Minister may fix different percentages according to the categories of immovables the Minister determines.
Every percentage fixed by the Minister shall be greater than the percentage mentioned in the applicable paragraph of section 255, so as to take into account all or nearly all of the total amount of sums paid by the Government for the fiscal year in respect of the immovables concerned, under both section 254 and any program instituted by the Government or by a government department or body for the purpose of increasing the compensation standing in lieu of taxes paid to the municipalities.
The Minister shall give notice in the Gazette officielle du Québec of any percentage the Minister fixes.
In order to compute the standardized property value within the meaning of section 261.1 of this Act, of any local municipality for the municipal fiscal year 2015, the percentage for the municipal fiscal year 2014 is fixed as follows:
(1) 96.5%, with respect to the immovables referred to in the second or third paragraph of section 255 of this Act;
(2) 84.2%, with respect to the immovables among those referred to in the fourth paragraph of section 255 of this Act that are mainly used for elementary education purposes, preschool education being considered to be elementary education;
(3) 71.3%, with respect to the other immovables referred to in the fourth paragraph of section 255 of this Act.
See (2015) 147 G.O. 1, 1092.
261.3.1. For the purposes of paragraph 7 of section 261.1, the Minister shall fix, for each fiscal year, the percentage corresponding to the part of the non-taxable values of the immovables referred to in the second, third or fourth paragraph of section 255 that is taken into account for the purposes of establishing the standardized property value.
The Minister may fix different percentages according to the categories of immovables the Minister determines.
Every percentage fixed by the Minister shall be greater than the percentage mentioned in the applicable paragraph of section 255, so as to take into account all or nearly all of the total amount of sums paid by the Government for the fiscal year in respect of the immovables concerned, under both section 254 and any program instituted by the Government or by a government department or body for the purpose of increasing the compensation standing in lieu of taxes paid to the municipalities.
The Minister shall give notice in the Gazette officielle du Québec of any percentage the Minister fixes.
In order to compute the standardized property value within the meaning of section 261.1 of this Act, of any local municipality for the municipal fiscal year 2014, the percentage for the municipal fiscal year 2013 is fixed as follows:
(1) 96.5%, with respect to the immovables referred to in the second or third paragraph of section 255 of this Act;
(2) 84.4%, with respect to the immovables among those referred to in the fourth paragraph of section 255 of this Act that are mainly used for elementary education purposes, preschool education being considered to be elementary education;
(3) 71.3%, with respect to the other immovables referred to in the fourth paragraph of section 255 of this Act.
See (2014) 146 G.O. 1, 640.
261.3.1. For the purposes of paragraph 7 of section 261.1, the Minister shall fix, for each fiscal year, the percentage corresponding to the part of the non-taxable values of the immovables referred to in the second, third or fourth paragraph of section 255 that is taken into account for the purposes of establishing the standardized property value.
The Minister may fix different percentages according to the categories of immovables the Minister determines.
Every percentage fixed by the Minister shall be greater than the percentage mentioned in the applicable paragraph of section 255, so as to take into account all or nearly all of the total amount of sums paid by the Government for the fiscal year in respect of the immovables concerned, under both section 254 and any program instituted by the Government or by a government department or body for the purpose of increasing the compensation standing in lieu of taxes paid to the municipalities.
The Minister shall give notice in the Gazette officielle du Québec of any percentage the Minister fixes.
In order to compute the standardized property value within the meaning of section 261.1 of this Act, of any local municipality for the municipal fiscal year 2009, the percentage for the municipal fiscal year 2008 is fixed as follows:
(1) 97.7%, with respect to the immovables referred to in the second or third paragraph of section 255 of this Act;
(2) 86.7%, with respect to the immovables among those referred to in the fourth paragraph of section 255 of this Act that are mainly used for elementary education purposes, preschool education being considered to be elementary education;
(3) 73.4%, with respect to the other immovables referred to in the fourth paragraph of section 255 of this Act.
See (2008) 140 G.O. 1, 878.
