Since 1978, certain lands are protected under the Act respecting the Preservation of agricultural land and agricultural activities. This act was amended in 1997 by the Québec government requesting that municipalities, in addition to protecting their territories, develop agricultural activities in zones designated for agricultural purposes.
In certain municipalities, the parcelling of lands is an obstacle to agricultural development. This is why the legislator passed specific provisions to enable these municipalities, including the former city of Saint-Hubert, to consolidate (regroup lands that were parcelled) and to levy a special tax to pay for the consolidation costs.
Longueuil's city council adopted a yearly taxation by-law decreeing this surtax following a recommendation by the city's agricultural advisory committee to apply the consolidation procedure in order to redevelop fallow lands for agricultural purposes.
- Commission de protection du territoire agricole
- Les orientations du gouvernement du Québec en matière d'aménagement
Lands subject to the surtax
All vacant lots, whether they are serviced or not, located on the territory described in Schedule I of the Act respecting Ville de Saint-Hubert (bill 214 sanctioned on June 19, 1999) of the borough of Saint-Hubert, except for:
- properties with a building whose value is 25% higher than the value of the property according to the current assessment roll;
- properties owned by a railway company and through which a railway runs;
- properties through which aerial electrical powers line run;
- properties that are part of an agricultural operation registered in accordance with a by-law adopted under section 35.15 of the Act respecting the ministère de l'Agriculture, des Pêcheries et de l'Alimentation, (R.S.Q. c. M-14);
- properties that could be used for purposes other than agricultural according to the Commission de la protection du territoire agricole du Québec or having vested rights under Chapter VII the Act respecting the Preservation of agricultural land and agricultural activities (R.S.Q. c. P-41.1).
Amount of the surtax
If the amount of property taxes is lower than $100, the surtax is $100. If the amount of property taxes is higher than $100, the surtax is equal to the amount of property taxes.
Non payment of taxes
If a tax notice remains unpaid after three consecutive years, the city may become owner of a property for which the taxes are unpaid.
For additional information, please contact Info-taxes at 450 463-7272.