Acts and Regulations

A-14 - Assessment Act

Section 15.3
Disposition versions

Full text
Phase in of assessment on heritage property
15.3(1)The following definitions apply in this section.
“base year” means the year determined by the Director under subsection (7).(année de base)
“heritage property” means real property prescribed by regulation.(bien patrimonial)
“Minister” means the Minister of Tourism, Heritage and Culture and includes any person designated by the Minister to act on the Minister’s behalf for the purposes of this section.(ministre)
15.3(2)Subject to the approval of the Director, if the Minister approves an application in respect of a heritage property under subsection (5), the amount of the assessment on the heritage property is
(a) for the first year following the base year, the sum of the real and true value of the heritage property as of January 1 of the base year and the real and true value of improvements, if any, made on the heritage property in the base year but before the commencement of the restoration project;
(b) for the second year following the base year, the amount calculated as follows:
A + 25% (B − A)
where
A = the sum referred to in paragraph (a);
B = the real and true value of the heritage property as of January 1 of the second year following the base year;
(c) for the third year following the base year, the amount calculated as follows:
A + 50% (C − A)
where
A = the sum referred to in paragraph (a);
C = the real and true value of the heritage property as of January 1 of the third year following the base year;
(d) for the fourth year following the base year, the amount calculated as follows:
A + 75% (D − A)
where
A = the sum referred to in paragraph (a);
D = the real and true value of the heritage property as of January 1 of the fourth year following the base year.
15.3(3)Before commencing a restoration project on a heritage property, the person in whose name the heritage property is assessed may apply to the Minister, on a form provided by the Minister, to determine if the proposed restoration project meets the criteria prescribed by regulation.
15.3(4)If the Minister approves an application in respect of a heritage property under subsection (5), no application may be made under subsection (3) in respect of the same heritage property until after December 31 of the fourth year following the base year.
15.3(5)If the Minister determines that a proposed restoration project on a heritage property meets the criteria referred to in subsection (3), the Minister shall approve the application and send a copy of the approval to the Director.
15.3(6)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) shall be made on the basis of the Minister’s approval under subsection (5) and on the basis of such other information as the Director requires.
15.3(7)The Director shall determine the base year for a restoration project.
15.3(8)From the date that the restoration project is completed to and including December 31 of the fourth year following the base year, at least 75% of the finished floor area of the heritage property shall not be eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(9)For the purposes of subsection (8), the determination of the percentage of the finished floor area of the heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is in the sole discretion of the Director.
15.3(10)The person in whose name a heritage property is assessed in accordance with subsection (2) shall, during the restoration process, ensure that the restoration project meets the criteria referred to in subsection (3).
15.3(11)The person in whose name a heritage property is assessed in accordance with subsection (2) shall notify the Minister and the Director immediately if the criteria referred to in subsection (3) are no longer being met or if the criterion referred to in subsection (8) is not being met.
15.3(12)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect from January 1 of the first year following the base year, and any changes required to be made in the real property assessment list as a result of such assessment shall be made as soon as possible after the decision is made.
15.3(13)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect until and including December 31 of the earliest of the following years:
(a) the fourth year following the base year;
(b) the year in which the criteria referred to in subsection (3) are no longer being met; and
(c) the year in which the criterion referred to in subsection (8) is not being met.
15.3(14)The Minister’s decision to approve or to refuse to approve an application under subsection (3) is final and may not be questioned or reviewed in any court.
15.3(15)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) is final and may not be questioned or reviewed in any court.
15.3(16)The Director’s determination of the base year for a restoration project is final and may not be questioned or reviewed in any court.
15.3(17)The Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is final and may not be questioned or reviewed in any court.
15.3(18)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2),
(b) the Director’s determination of the base year for a restoration project, or
(c) the Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(19)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true values referred to in subsection (2).
15.3(20)A person who fails to notify the Minister or the Director under subsection (11) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
2005, c.14, s.2; 2007, c.10, s.18; 2008, c.31, s.11; 2012, c.39, s.16; 2012, c.52, s.7; 2019, c.11, s.1
Phase in of assessment on heritage property
15.3(1)The following definitions apply in this section.
“base year” means the year determined by the Director under subsection (7).(année de base)
“heritage property” means real property prescribed by regulation.(bien patrimonial)
“Minister” means the Minister of Tourism, Heritage and Culture and includes any person designated by the Minister to act on the Minister’s behalf for the purposes of this section.(ministre)
15.3(2)Subject to the approval of the Director, if the Minister approves an application in respect of a heritage property under subsection (5), the amount of the assessment on the heritage property is
(a) for the first year following the base year, the sum of the real and true value of the heritage property as of January 1 of the base year and the real and true value of improvements, if any, made on the heritage property in the base year but before the commencement of the restoration project;
(b) for the second year following the base year, the amount calculated as follows:
A + 25% (B − A)
where
A = the sum referred to in paragraph (a);
B = the real and true value of the heritage property as of January 1 of the second year following the base year;
(c) for the third year following the base year, the amount calculated as follows:
A + 50% (C − A)
where
A = the sum referred to in paragraph (a);
C = the real and true value of the heritage property as of January 1 of the third year following the base year;
(d) for the fourth year following the base year, the amount calculated as follows:
A + 75% (D − A)
where
A = the sum referred to in paragraph (a);
D = the real and true value of the heritage property as of January 1 of the fourth year following the base year.
15.3(3)Before commencing a restoration project on a heritage property, the person in whose name the heritage property is assessed may apply to the Minister, on a form provided by the Minister, to determine if the proposed restoration project meets the criteria prescribed by regulation.
15.3(4)If the Minister approves an application in respect of a heritage property under subsection (5), no application may be made under subsection (3) in respect of the same heritage property until after December 31 of the fourth year following the base year.
15.3(5)If the Minister determines that a proposed restoration project on a heritage property meets the criteria referred to in subsection (3), the Minister shall approve the application and send a copy of the approval to the Director.
15.3(6)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) shall be made on the basis of the Minister’s approval under subsection (5) and on the basis of such other information as the Director requires.
15.3(7)The Director shall determine the base year for a restoration project.
15.3(8)From the date that the restoration project is completed to and including December 31 of the fourth year following the base year, at least 75% of the finished floor area of the heritage property shall not be eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(9)For the purposes of subsection (8), the determination of the percentage of the finished floor area of the heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is in the sole discretion of the Director.
15.3(10)The person in whose name a heritage property is assessed in accordance with subsection (2) shall, during the restoration process, ensure that the restoration project meets the criteria referred to in subsection (3).
15.3(11)The person in whose name a heritage property is assessed in accordance with subsection (2) shall notify the Minister and the Director immediately if the criteria referred to in subsection (3) are no longer being met or if the criterion referred to in subsection (8) is not being met.
15.3(12)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect from January 1 of the first year following the base year, and any changes required to be made in the assessment and tax roll as a result of such assessment shall be made as soon as possible after the decision is made.
15.3(13)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect until and including December 31 of the earliest of the following years:
(a) the fourth year following the base year;
(b) the year in which the criteria referred to in subsection (3) are no longer being met; and
(c) the year in which the criterion referred to in subsection (8) is not being met.
15.3(14)The Minister’s decision to approve or to refuse to approve an application under subsection (3) is final and may not be questioned or reviewed in any court.
15.3(15)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) is final and may not be questioned or reviewed in any court.
15.3(16)The Director’s determination of the base year for a restoration project is final and may not be questioned or reviewed in any court.
15.3(17)The Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is final and may not be questioned or reviewed in any court.
15.3(18)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2),
(b) the Director’s determination of the base year for a restoration project, or
(c) the Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(19)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true values referred to in subsection (2).
15.3(20)A person who fails to notify the Minister or the Director under subsection (11) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
2005, c.14, s.2; 2007, c.10, s.18; 2008, c.31, s.11; 2012, c.39, s.16; 2012, c.52, s.7
Phase in of assessment on heritage property
15.3(1)The following definitions apply in this section.
“base year” means the year determined by the Director under subsection (7). (année de base)
“heritage property” means real property prescribed by regulation. (bien patrimonial)
“Minister” means the Minister of Tourism, Heritage and Culture and includes any person designated by the Minister to act on the Minister’s behalf for the purposes of this section.(ministre)
15.3(2)Subject to the approval of the Director, if the Minister approves an application in respect of a heritage property under subsection (5), the amount of the assessment on the heritage property is
(a) for the first year following the base year, the sum of the real and true value of the heritage property as of January 1 of the base year and the real and true value of improvements, if any, made on the heritage property in the base year but before the commencement of the restoration project;
(b) for the second year following the base year, the amount calculated as follows:
A + 25% (B − A)
where
A = the sum referred to in paragraph (a);
B = the real and true value of the heritage property as of January 1 of the second year following the base year;
(c) for the third year following the base year, the amount calculated as follows:
A + 50% (C − A)
where
A = the sum referred to in paragraph (a);
C = the real and true value of the heritage property as of January 1 of the third year following the base year;
(d) for the fourth year following the base year, the amount calculated as follows:
A + 75% (D − A)
where
A = the sum referred to in paragraph (a);
D = the real and true value of the heritage property as of January 1 of the fourth year following the base year.
15.3(3)Before commencing a restoration project on a heritage property, the person in whose name the heritage property is assessed may apply to the Minister, on a form provided by the Minister, to determine if the proposed restoration project meets the criteria prescribed by regulation.
15.3(4)If the Minister approves an application in respect of a heritage property under subsection (5), no application may be made under subsection (3) in respect of the same heritage property until after December 31 of the fourth year following the base year.
15.3(5)If the Minister determines that a proposed restoration project on a heritage property meets the criteria referred to in subsection (3), the Minister shall approve the application and send a copy of the approval to the Director.
15.3(6)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) shall be made on the basis of the Minister’s approval under subsection (5) and on the basis of such other information as the Director requires.
15.3(7)The Director shall determine the base year for a restoration project.
15.3(8)From the date that the restoration project is completed to and including December 31 of the fourth year following the base year, at least 75% of the finished floor area of the heritage property shall not be eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(9)For the purposes of subsection (8), the determination of the percentage of the finished floor area of the heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is in the sole discretion of the Director.
15.3(10)The person in whose name a heritage property is assessed in accordance with subsection (2) shall, during the restoration process, ensure that the restoration project meets the criteria referred to in subsection (3).
15.3(11)The person in whose name a heritage property is assessed in accordance with subsection (2) shall notify the Minister and the Director immediately if the criteria referred to in subsection (3) are no longer being met or if the criterion referred to in subsection (8) is not being met.
15.3(12)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect from January 1 of the first year following the base year, and any changes required to be made in the assessment and tax roll as a result of such assessment shall be made as soon as possible after the decision is made.
15.3(13)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect until and including December 31 of the earliest of the following years:
(a) the fourth year following the base year;
(b) the year in which the criteria referred to in subsection (3) are no longer being met; and
(c) the year in which the criterion referred to in subsection (8) is not being met.
15.3(14)The Minister’s decision to approve or to refuse to approve an application under subsection (3) is final and may not be questioned or reviewed in any court.
15.3(15)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) is final and may not be questioned or reviewed in any court.
15.3(16)The Director’s determination of the base year for a restoration project is final and may not be questioned or reviewed in any court.
15.3(17)The Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is final and may not be questioned or reviewed in any court.
15.3(18)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2),
(b) the Director’s determination of the base year for a restoration project, or
(c) the Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(19)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true values referred to in subsection (2).
15.3(20)A person who fails to notify the Minister or the Director under subsection (11) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
2005, c.14, s.2; 2007, c.10, s.18; 2008, c.31, s.11; 2012, c.39, s.16; 2012, c.52, s.7
Phase in of assessment on heritage property
15.3(1)The following definitions apply in this section.
“base year” means the year determined by the Director under subsection (7). (année de base)
“heritage property” means real property prescribed by regulation. (bien patrimonial)
“Minister” means the Minister of Culture, Tourism and Healthy Living and includes any person designated by the Minister to act on the Minister’s behalf for the purposes of this section.(ministre)
15.3(2)Subject to the approval of the Director, if the Minister approves an application in respect of a heritage property under subsection (5), the amount of the assessment on the heritage property is
(a) for the first year following the base year, the sum of the real and true value of the heritage property as of January 1 of the base year and the real and true value of improvements, if any, made on the heritage property in the base year but before the commencement of the restoration project;
(b) for the second year following the base year, the amount calculated as follows:
A + 25% (B − A)
where
A = the sum referred to in paragraph (a);
B = the real and true value of the heritage property as of January 1 of the second year following the base year;
(c) for the third year following the base year, the amount calculated as follows:
A + 50% (C − A)
where
A = the sum referred to in paragraph (a);
C = the real and true value of the heritage property as of January 1 of the third year following the base year;
(d) for the fourth year following the base year, the amount calculated as follows:
A + 75% (D − A)
where
A = the sum referred to in paragraph (a);
D = the real and true value of the heritage property as of January 1 of the fourth year following the base year.
15.3(3)Before commencing a restoration project on a heritage property, the person in whose name the heritage property is assessed may apply to the Minister, on a form provided by the Minister, to determine if the proposed restoration project meets the criteria prescribed by regulation.
15.3(4)If the Minister approves an application in respect of a heritage property under subsection (5), no application may be made under subsection (3) in respect of the same heritage property until after December 31 of the fourth year following the base year.
15.3(5)If the Minister determines that a proposed restoration project on a heritage property meets the criteria referred to in subsection (3), the Minister shall approve the application and send a copy of the approval to the Director.
15.3(6)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) shall be made on the basis of the Minister’s approval under subsection (5) and on the basis of such other information as the Director requires.
15.3(7)The Director shall determine the base year for a restoration project.
15.3(8)From the date that the restoration project is completed to and including December 31 of the fourth year following the base year, at least 75% of the finished floor area of the heritage property shall not be eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(9)For the purposes of subsection (8), the determination of the percentage of the finished floor area of the heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is in the sole discretion of the Director.
15.3(10)The person in whose name a heritage property is assessed in accordance with subsection (2) shall, during the restoration process, ensure that the restoration project meets the criteria referred to in subsection (3).
15.3(11)The person in whose name a heritage property is assessed in accordance with subsection (2) shall notify the Minister and the Director immediately if the criteria referred to in subsection (3) are no longer being met or if the criterion referred to in subsection (8) is not being met.
15.3(12)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect from January 1 of the first year following the base year, and any changes required to be made in the assessment and tax roll as a result of such assessment shall be made as soon as possible after the decision is made.
15.3(13)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect until and including December 31 of the earliest of the following years:
(a) the fourth year following the base year;
(b) the year in which the criteria referred to in subsection (3) are no longer being met; and
(c) the year in which the criterion referred to in subsection (8) is not being met.
15.3(14)The Minister’s decision to approve or to refuse to approve an application under subsection (3) is final and may not be questioned or reviewed in any court.
15.3(15)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) is final and may not be questioned or reviewed in any court.
15.3(16)The Director’s determination of the base year for a restoration project is final and may not be questioned or reviewed in any court.
15.3(17)The Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is final and may not be questioned or reviewed in any court.
15.3(18)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2),
(b) the Director’s determination of the base year for a restoration project, or
(c) the Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(19)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true values referred to in subsection (2).
15.3(20)A person who fails to notify the Minister or the Director under subsection (11) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
2005, c.14, s.2; 2007, c.10, s.18; 2008, c.31, s.11; 2012, c.39, s.16
Phase in of assessment on heritage property
15.3(1)The following definitions apply in this section.
“base year” means the year determined by the Director under subsection (7). (année de base)
“heritage property” means real property prescribed by regulation. (bien patrimonial)
“Minister” means the Minister of Wellness, Culture and Sport and includes any person designated by the Minister to act on the Minister’s behalf for the purposes of this section. (ministre)
15.3(2)Subject to the approval of the Director, if the Minister approves an application in respect of a heritage property under subsection (5), the amount of the assessment on the heritage property is
(a) for the first year following the base year, the sum of the real and true value of the heritage property as of January 1 of the base year and the real and true value of improvements, if any, made on the heritage property in the base year but before the commencement of the restoration project;
(b) for the second year following the base year, the amount calculated as follows:
A + 25% (B − A)
where
A = the sum referred to in paragraph (a);
B = the real and true value of the heritage property as of January 1 of the second year following the base year;
(c) for the third year following the base year, the amount calculated as follows:
A + 50% (C − A)
where
A = the sum referred to in paragraph (a);
C = the real and true value of the heritage property as of January 1 of the third year following the base year;
(d) for the fourth year following the base year, the amount calculated as follows:
A + 75% (D − A)
where
A = the sum referred to in paragraph (a);
D = the real and true value of the heritage property as of January 1 of the fourth year following the base year.
15.3(3)Before commencing a restoration project on a heritage property, the person in whose name the heritage property is assessed may apply to the Minister, on a form provided by the Minister, to determine if the proposed restoration project meets the criteria prescribed by regulation.
15.3(4)If the Minister approves an application in respect of a heritage property under subsection (5), no application may be made under subsection (3) in respect of the same heritage property until after December 31 of the fourth year following the base year.
15.3(5)If the Minister determines that a proposed restoration project on a heritage property meets the criteria referred to in subsection (3), the Minister shall approve the application and send a copy of the approval to the Director.
15.3(6)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) shall be made on the basis of the Minister’s approval under subsection (5) and on the basis of such other information as the Director requires.
15.3(7)The Director shall determine the base year for a restoration project.
15.3(8)From the date that the restoration project is completed to and including December 31 of the fourth year following the base year, at least 75% of the finished floor area of the heritage property shall not be eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(9)For the purposes of subsection (8), the determination of the percentage of the finished floor area of the heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is in the sole discretion of the Director.
15.3(10)The person in whose name a heritage property is assessed in accordance with subsection (2) shall, during the restoration process, ensure that the restoration project meets the criteria referred to in subsection (3).
15.3(11)The person in whose name a heritage property is assessed in accordance with subsection (2) shall notify the Minister and the Director immediately if the criteria referred to in subsection (3) are no longer being met or if the criterion referred to in subsection (8) is not being met.
15.3(12)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect from January 1 of the first year following the base year, and any changes required to be made in the assessment and tax roll as a result of such assessment shall be made as soon as possible after the decision is made.
15.3(13)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect until and including December 31 of the earliest of the following years:
(a) the fourth year following the base year;
(b) the year in which the criteria referred to in subsection (3) are no longer being met; and
(c) the year in which the criterion referred to in subsection (8) is not being met.
15.3(14)The Minister’s decision to approve or to refuse to approve an application under subsection (3) is final and may not be questioned or reviewed in any court.
15.3(15)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) is final and may not be questioned or reviewed in any court.
15.3(16)The Director’s determination of the base year for a restoration project is final and may not be questioned or reviewed in any court.
15.3(17)The Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is final and may not be questioned or reviewed in any court.
15.3(18)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2),
(b) the Director’s determination of the base year for a restoration project, or
(c) the Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(19)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true values referred to in subsection (2).
15.3(20)A person who fails to notify the Minister or the Director under subsection (11) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
2005, c.14, s.2; 2007, c.10, s.18; 2008, c.31, s.11
Phase in of assessment on heritage property
15.3(1)The following definitions apply in this section.
“base year” means the year determined by the Director under subsection (7). (année de base)
“heritage property” means real property prescribed by regulation. (bien patrimonial)
“Minister” means the Minister of Wellness, Culture and Sport and includes any person designated by the Minister to act on the Minister’s behalf for the purposes of this section. (ministre)
15.3(2)Subject to the approval of the Director, if the Minister approves an application in respect of a heritage property under subsection (5), the amount of the assessment on the heritage property is
(a) for the first year following the base year, the sum of the real and true value of the heritage property as of January 1 of the base year and the real and true value of improvements, if any, made on the heritage property in the base year but before the commencement of the restoration project;
(b) for the second year following the base year, the amount calculated as follows:
A + 25% (B − A)
where
A = the sum referred to in paragraph (a);
B = the real and true value of the heritage property as of January 1 of the second year following the base year;
(c) for the third year following the base year, the amount calculated as follows:
A + 50% (C − A)
where
A = the sum referred to in paragraph (a);
C = the real and true value of the heritage property as of January 1 of the third year following the base year;
(d) for the fourth year following the base year, the amount calculated as follows:
A + 75% (D − A)
where
A = the sum referred to in paragraph (a);
D = the real and true value of the heritage property as of January 1 of the fourth year following the base year.
15.3(3)Before commencing a restoration project on a heritage property, the person in whose name the heritage property is assessed may apply to the Minister, on a form provided by the Minister, to determine if the proposed restoration project meets the criteria prescribed by regulation.
15.3(4)If the Minister approves an application in respect of a heritage property under subsection (5), no application may be made under subsection (3) in respect of the same heritage property until after December 31 of the fourth year following the base year.
15.3(5)If the Minister determines that a proposed restoration project on a heritage property meets the criteria referred to in subsection (3), the Minister shall approve the application and send a copy of the approval to the Director.
15.3(6)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) shall be made on the basis of the Minister’s approval under subsection (5) and on the basis of such other information as the Director requires.
15.3(7)The Director shall determine the base year for a restoration project.
15.3(8)From the date that the restoration project is completed to and including December 31 of the fourth year following the base year, at least 75% of the finished floor area of the heritage property shall not be eligible for a credit under section 2 of the Residential Property Tax Relief Act.
15.3(9)For the purposes of subsection (8), the determination of the percentage of the finished floor area of the heritage property that is eligible for a credit under section 2 of the Residential Property Tax Relief Act is in the sole discretion of the Director.
15.3(10)The person in whose name a heritage property is assessed in accordance with subsection (2) shall, during the restoration process, ensure that the restoration project meets the criteria referred to in subsection (3).
15.3(11)The person in whose name a heritage property is assessed in accordance with subsection (2) shall notify the Minister and the Director immediately if the criteria referred to in subsection (3) are no longer being met or if the criterion referred to in subsection (8) is not being met.
15.3(12)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect from January 1 of the first year following the base year, and any changes required to be made in the assessment and tax roll as a result of such assessment shall be made as soon as possible after the decision is made.
15.3(13)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect until and including December 31 of the earliest of the following years:
(a) the fourth year following the base year;
(b) the year in which the criteria referred to in subsection (3) are no longer being met; and
(c) the year in which the criterion referred to in subsection (8) is not being met.
15.3(14)The Minister’s decision to approve or to refuse to approve an application under subsection (3) is final and may not be questioned or reviewed in any court.
15.3(15)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) is final and may not be questioned or reviewed in any court.
15.3(16)The Director’s determination of the base year for a restoration project is final and may not be questioned or reviewed in any court.
15.3(17)The Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 of the Residential Property Tax Relief Act is final and may not be questioned or reviewed in any court.
15.3(18)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2),
(b) the Director’s determination of the base year for a restoration project, or
(c) the Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 of the Residential Property Tax Relief Act.
15.3(19)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true values referred to in subsection (2).
15.3(20)A person who fails to notify the Minister or the Director under subsection (11) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
2005, c.14, s.2; 2007, c.10, s.18
Phase in of assessment on heritage property
15.3(1)The following definitions apply in this section.
“base year” means the year determined by the Director under subsection (7). (année de base)
“heritage property” means real property prescribed by regulation. (bien patrimonial)
“Minister” means the Minister responsible for the Culture and Sport Secretariat and includes any person designated by the Minister to act on the Minister’s behalf for the purposes of this section. (ministre)
15.3(2)Subject to the approval of the Director, if the Minister approves an application in respect of a heritage property under subsection (5), the amount of the assessment on the heritage property is
(a) for the first year following the base year, the sum of the real and true value of the heritage property as of January 1 of the base year and the real and true value of improvements, if any, made on the heritage property in the base year but before the commencement of the restoration project;
(b) for the second year following the base year, the amount calculated as follows:
A + 25% (B − A)
where
A = the sum referred to in paragraph (a);
B = the real and true value of the heritage property as of January 1 of the second year following the base year;
(c) for the third year following the base year, the amount calculated as follows:
A + 50% (C − A)
where
A = the sum referred to in paragraph (a);
C = the real and true value of the heritage property as of January 1 of the third year following the base year;
(d) for the fourth year following the base year, the amount calculated as follows:
A + 75% (D − A)
where
A = the sum referred to in paragraph (a);
D = the real and true value of the heritage property as of January 1 of the fourth year following the base year.
15.3(3)Before commencing a restoration project on a heritage property, the person in whose name the heritage property is assessed may apply to the Minister, on a form provided by the Minister, to determine if the proposed restoration project meets the criteria prescribed by regulation.
15.3(4)If the Minister approves an application in respect of a heritage property under subsection (5), no application may be made under subsection (3) in respect of the same heritage property until after December 31 of the fourth year following the base year.
15.3(5)If the Minister determines that a proposed restoration project on a heritage property meets the criteria referred to in subsection (3), the Minister shall approve the application and send a copy of the approval to the Director.
15.3(6)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) shall be made on the basis of the Minister’s approval under subsection (5) and on the basis of such other information as the Director requires.
15.3(7)The Director shall determine the base year for a restoration project.
15.3(8)From the date that the restoration project is completed to and including December 31 of the fourth year following the base year, at least 75% of the finished floor area of the heritage property shall not be eligible for a credit under section 2 of the Residential Property Tax Relief Act.
15.3(9)For the purposes of subsection (8), the determination of the percentage of the finished floor area of the heritage property that is eligible for a credit under section 2 of the Residential Property Tax Relief Act is in the sole discretion of the Director.
15.3(10)The person in whose name a heritage property is assessed in accordance with subsection (2) shall, during the restoration process, ensure that the restoration project meets the criteria referred to in subsection (3).
15.3(11)The person in whose name a heritage property is assessed in accordance with subsection (2) shall notify the Minister and the Director immediately if the criteria referred to in subsection (3) are no longer being met or if the criterion referred to in subsection (8) is not being met.
15.3(12)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect from January 1 of the first year following the base year, and any changes required to be made in the assessment and tax roll as a result of such assessment shall be made as soon as possible after the decision is made.
15.3(13)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect until and including December 31 of the earliest of the following years:
(a) the fourth year following the base year;
(b) the year in which the criteria referred to in subsection (3) are no longer being met; and
(c) the year in which the criterion referred to in subsection (8) is not being met.
15.3(14)The Minister’s decision to approve or to refuse to approve an application under subsection (3) is final and may not be questioned or reviewed in any court.
15.3(15)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) is final and may not be questioned or reviewed in any court.
15.3(16)The Director’s determination of the base year for a restoration project is final and may not be questioned or reviewed in any court.
15.3(17)The Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 of the Residential Property Tax Relief Act is final and may not be questioned or reviewed in any court.
15.3(18)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2),
(b) the Director’s determination of the base year for a restoration project, or
(c) the Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 of the Residential Property Tax Relief Act.
15.3(19)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true values referred to in subsection (2).
15.3(20)A person who fails to notify the Minister or the Director under subsection (11) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
2005, c.14, s.2