Ministère de l'Emploi et de la Solidarité sociale
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I-13.3 - Education Act

Section 303
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303. For each school year, a school tax is levied on every taxable immovable.
The tax is levied on the value of the adjusted standardized assessment of the immovable that exceeds $25,000.
1988, c. 84, s. 303; 2019, c. 5, s. 4.
For the school years 2024-2025, See School tax rate (2024) 156 G.O. 2 (French), 3385A.
303. For each school year, a school tax is levied on every taxable immovable.
The tax is levied on the value of the adjusted standardized assessment of the immovable that exceeds $25,000.
1988, c. 84, s. 303; 2019, c. 5, s. 4.
For the school years 2023-2024, See School tax rate (2023) 155 G.O. 2 (French), 2333.
303. For each school year, a school tax is levied on every taxable immovable.
The tax is levied on the value of the adjusted standardized assessment of the immovable that exceeds $25,000.
1988, c. 84, s. 303; 2019, c. 5, s. 4.
For the school years 2022-2023, See School tax rate (2022) 154 G.O. 2 (French), 3073B.
303. For each school year, a school tax is levied on every taxable immovable.
The tax is levied on the value of the adjusted standardized assessment of the immovable that exceeds $25,000.
1988, c. 84, s. 303; 2019, c. 5, s. 4.
For the school years 2021-2022, See School tax rate (2021) 153 G.O. 1, 411.
303. For each school year, a school tax is levied on every taxable immovable.
The tax is levied on the value of the adjusted standardized assessment of the immovable that exceeds $25,000.
1988, c. 84, s. 303; 2019, c. 5, s. 4.
For the school years 2020-2021, See School tax rate (2020) 152 G.O. 1, 391A.
303. For each school year, a school tax is levied on every taxable immovable.
The tax is levied on the value of the adjusted standardized assessment of the immovable that exceeds $25,000.
1988, c. 84, s. 303; 2019, c. 5, s. 4.
For the school years 2019-2020, See School tax rate (2019) 151 G.O. 1, 429 and 487.
303. A school board, other than a school board situated in whole or in part on the Island of Montréal, may levy a school tax.
Such a tax shall be levied on every taxable immovable situated in the territory of the school board except on any immovable taxable exclusively by or, if not entirely, on the portion of the standardized assessment of an immovable that is taxable exclusively by, another school board having jurisdiction over the territory where the immovable is situated.
1988, c. 84, s. 303.
For the school years 2018-2019 and 2019-2020, See Transitional provision S.Q. 2018, c. 5, s. 87.
303. A school board, other than a school board situated in whole or in part on the Island of Montréal, may levy a school tax.
Such a tax shall be levied on every taxable immovable situated in the territory of the school board except on any immovable taxable exclusively by or, if not entirely, on the portion of the standardized assessment of an immovable that is taxable exclusively by, another school board having jurisdiction over the territory where the immovable is situated.
1988, c. 84, s. 303.
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