PART IX LIMITATION ON TAXES FOR CERTAIN PROPERTY CLASSES
329.
329 (1) Except as otherwise provided in this section and under sections 330 and 331, the taxes for municipal and school purposes for a taxation year to be levied on a property shall be the amount determined in accordance with the following: 1.  Determine the taxes for the previous year in accordance with subsection (2). 2.  Add 5 per cent of the amount determined under paragraph 1 to the amount determined under paragraph 1. 3.  The amount determined under paragraph 2 shall be adjusted, in accordance with the regulations, in respect of changes in taxes for municipal and school purposes. 4.  The taxes for the property for the taxation year shall be equal to the amount determined under paragraph 2 and adjusted under paragraph 3, if applicable. 5.  Despite paragraph 4, in such circumstances as may be prescribed, the amount of taxes for the property for the taxation year is determined in accordance with the regulations if the difference between the amount of the uncapped taxes and the taxes determined under paragraph 4 for the taxation year exceeds the difference between the amount of the uncapped taxes and the taxes determined under this section for the previous year. 6.  Despite paragraphs 4 and 5, in such circumstances as may be prescribed, the amount of taxes for the property for the taxation year is determined in accordance with the regulations in connection with the phasing out of the application of this Part.  2001, c. 25, s. 329 (1); 2002, c. 17, Sched. A, s. 54 (1); 2016, c. 5, Sched. 16, s. 2 (1); 2017, c. 34, Sched. 28, s. 1 (1). Previous year (2) The taxes for the previous year for a property shall be determined as follows: 1.  Determine the taxes for municipal and school purposes that were levied on the property for the year. 2.  If a supplementary assessment or change in classification is made under section 34 of the Assessment Act during the year or if an assessment or change in classification could have been made under section 34 of that Act and the appropriate change is made on the assessment roll for taxation in the taxation year, recalculate the taxes determined under paragraph 1 as if the increase in the assessment or change in classification, as the case may be, had applied to the property for all of the year. 2.1  If there is a change to the permitted uses of the land in the year that would result in the assessment made under section 36 of the Assessment Act for the taxation year differing from the assessment made for the year, recalculate the taxes determined under paragraph 1 as if the change to the permitted uses of the land had applied for the entire year. 3.  If section 331 applied to the property for a part of the year, recalculate the taxes determined under paragraph 1 as if section 331 had applied to the property for all of the year. 4.  If the assessment of a property whose classification is in the subclass for vacant land on the assessment roll for taxation in the taxation year increases as a result of an improvement to that property during the year and if no portion of any building on the property begins to be used for any purpose during the year, recalculate the taxes determined under paragraph 1 as if the increase in the assessment had applied to the property for all of the year. 5.  If the council of a municipality cancels, reduces or refunds taxes under section 357 for the year on an application under clause 357 (1) (a), (b), (c), (d) or (f) or under section 358 for the year, recalculate the taxes determined under paragraph 1 as if the event that caused the cancellation, reduction or refund had occurred on January 1 of the year. 6.  In respect of a property referred to in subsection 328 (2), the taxes for municipal and school purposes shall, for the purposes of paragraph 1, be the taxes that would have been levied on the property for the taxation year under that subsection. 7.  For the purposes of paragraph 1, the taxes for municipal purposes in respect of a property that is referred to in subsection 328 (2) and for which the taxes were limited during the preceding year to two-thirds of the taxes for municipal purposes that would otherwise have been levied on the property but for that subsection, shall be the taxes for municipal purposes that will be levied on the property in the taxation year.  2001, c. 25, s. 329 (2); 2002, c. 17, Sched. A, s. 54 (2, 3); 2019, c. 15, Sched. 25, s. 1. Regulations re: adjustments (3) The Minister of Finance may make regulations, (a)  providing for adjustments under paragraph 3 of subsection (1) in respect of changes in taxes for municipal and school purposes; (b)  governing the calculation of taxes for a taxation year in the circumstances described in paragraph 5 of subsection (1); (c)  governing the calculation of taxes for a taxation year under paragraph 6 of subsection (1) in prescribed circumstances in connection with the phasing out of the application of this Part. 2016, c. 5, Sched. 16, s. 2 (2); 2016, c. 37, Sched. 15, s. 7; 2017, c. 34, Sched. 28, s. 1 (2). Adjustment (4) If the taxes for municipal and school purposes for a property for the previous year are recalculated as a result of one of the following, the amount under paragraph 1 of subsection (2) shall be adjusted accordingly: 1.  A request under section 39.1 of the Assessment Act. 2.  An appeal under section 40 of the Assessment Act. 3.  An application under section 46 of the Assessment Act. 4.  An application under section 334 of this Act or 447.26 of the old Act. 5.  A determination under section 447.26.1 of the old Act.  2004, c. 31, Sched. 26, s. 3; 2008, c. 7, Sched. O, s. 2. Omitted assessments (5) If, as a result of an assessment under subsection 32 (2) or section 33 of the Assessment Act, the total taxes for municipal and school purposes for a property for the previous year are altered, the amount under paragraph 1 of subsection (2) shall be adjusted accordingly.  2001, c. 25, s. 329 (5). Cancellation, reduction or refund of tax under s. 357 (5.1) If a municipality cancels, reduces or refunds taxes for a taxation year on an application made under clause 357 (1) (d) or under such other provision of this Act as the Minister of Finance may prescribe, the amount of the cancellation, reduction or refund is calculated using the formula, B/C × D in which, “B”  is the amount of the cancellation, reduction or refund of taxes for the year but for the application of this Part, “C”  is the amount of taxes for the year (without deducting the amount of the cancellation, reduction or refund of taxes) that would have been payable but for the application of this Part, and “D”  is the amount of taxes for the year that would be payable under this Part if no application were made. 2002, c. 17, Sched. A, s. 54 (4). Prescribed provision (5.2) The Minister of Finance may prescribe by regulation one or more provisions of this Act for the purposes of subsection (5.1).  2002, c. 17, Sched. A, s. 54 (4). Omitted and supplementary assessments in the taxation year (6) If an assessment is made in respect of property, other than property described in subsection 330 (2), under section 33 or 34 of the Assessment Act increasing the assessment of the property in the taxation year, (a)  subsection (1) does not apply to the additional taxes for municipal and school purposes attributable to the increase in the assessment; and (b)  the additional taxes for municipal and school purposes shall be determined in accordance with the following formula:  where, T  is the additional taxes for municipal and school purposes, CT  is the amount determined under subsection (1), NT  is the uncapped taxes, but does not include CVAT, CVAT  is the supplementary taxes for municipal and school purposes that would be payable but for the application of this subsection. 2001, c. 25, s. 329 (6). Same (7) Despite subsection (6), the taxes for municipal and school purposes for the property for the taxation year or portion of the taxation year shall be recalculated under section 331 if, (a)  there was an additional assessment that relates to a new building or structure erected on the property that was, prior to the assessment, assessed for the taxation year as being in the subclass for vacant land under paragraph 2 of subsection 8 (1) of the Assessment Act; or (b)  as a result of an additional assessment for the taxation year or for the previous year and the taxation year or any portion thereof, the assessment of the property is increased by an amount equal to or greater than 50 per cent of the assessment on the assessment roll before the additional assessment was made.  2001, c. 25, s. 329 (7). Additional assessment (8) If an additional assessment is made for the previous year and for the taxation year, the percentage for the purposes of clause (7) (b) shall be determined as follows: 1.  Determine the additional assessment for the previous year. 2.  Determine the assessment on the assessment roll for taxation in the previous year before the additional assessment referred to in paragraph 1 was made. 3.  Divide the amount in paragraph 1 by the amount in paragraph 2. 4.  Multiply the quotient in paragraph 3 by 100. 5.  Add the amounts in paragraphs 1 and 2. 6.  Divide the amount in paragraph 2 by the amount in paragraph 5. 7.  Multiply the quotient determined in paragraph 6 by the assessment on the assessment roll for taxation in the taxation year. 8.  Determine the additional assessment for the taxation year. 9.  Divide the amount in paragraph 8 by the amount in paragraph 7. 10.  Multiply the quotient in paragraph 9 by 100. 11.  Add the percentages in paragraphs 4 and 10.  2001, c. 25, s. 329 (8). Same (9) If the percentage in paragraph 11 of subsection (8) is equal to or greater than 50, subsection (7) applies for the taxation year.  2001, c. 25, s. 329 (9). If s. 331 applied in previous year (10) If section 331 applied to the property for the previous year or a part of the previous year, subsection (7) does not apply for the taxation year.  2001, c. 25, s. 329 (10). Limitation (11) Despite subsection (1) but subject to section 330, if the amount determined under subsection (1) exceeds the uncapped taxes, the taxes for municipal and school purposes under this Part shall be equal to the uncapped taxes.  2001, c. 25, s. 329 (11). Annexations (12) For the purposes of subsection (2), (a)  if a property is, on the last day of the previous year, in unorganized territory but, on the first day of the taxation year, becomes part of a municipality, the taxes for municipal purposes for the previous year shall be one-third of the taxes for municipal purposes that would have been levied on the property in the taxation year, but for the application of this Part; or (b)  if a property was, on the last day of the year prior to the previous year, in unorganized territory but, on the first day of the previous year, became part of a municipality, the taxes for municipal purposes for the previous year shall be two-thirds of the taxes for municipal purposes that would have been levied on the property in the previous year, but for the application of this Part.  2001, c. 25, s. 329 (12). Definitions (13) In this section, “additional assessment” means one or more assessments made under section 33 or 34 of the Assessment Act; (“évaluation additionnelle”) “previous year” means the year immediately preceding the taxation year; (“année précédente”) “taxation year” means the year in respect of which taxes are determined under subsection (1); (“année d’imposition”) “uncapped taxes” means the taxes for municipal and school purposes that would have been imposed for the taxation year but for the application of this Part. (“impôts non plafonnés”)  2001, c. 25, s. 329 (13). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 54 (1-4) - 01/01/2003 2004, c. 31, Sched. 26, s. 3 - 16/12/2004 2006, c. 32, Sched. A, s. 137 - 01/01/2007 2008, c. 7, Sched. O, s. 2 - 14/05/2008 2016, c. 5, Sched. 16, s. 2 (1, 2) - 19/04/2016; 2016, c. 37, Sched. 15, s. 7 - 08/12/2016 2017, c. 34, Sched. 28, s. 1 (1, 2) - 14/12/2017 2019, c. 15, Sched. 25, s. 1 - 10/12/2019