CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
364.1 Brownfield tax incentives
other than designated industrial property, that
(a) is a commercial or industrial property when a bylaw under
subsection (2) is made or an agreement under subsection
(11) is entered into in respect of the property, or was a
commercial or industrial property at any earlier time, and
(b) in the opinion of the council making the bylaw,
(i) is, or possibly is, contaminated,
(ii) is vacant, dereli ct or under-utilized, and
(iii) is suitable for development or redevelopment for the
general benefit of the municipality when a bylaw under
subsection (2) is made or an agreement under subsection
(11) is entered into in respect of the property.
(2) A council may by bylaw, for the purpose of encouraging
development or redevelopment for the general benefit of the
municipality, provide for
(a) full or partial exemptions from taxation under this Division
for brownfield properties, or
(b) deferrals of the collection of tax under this Division on
brownfield properties.
(3) A bylaw under subsection (2)
(a) must identify the brownfield properties in respect of which
an application may be made for a full or partial exemption
or for a deferral,
(b) may set criteria to be met for a brownfield property to
qualify for an exemption or deferral,
RSA 2000
Section 364.1 MUNICIPAL GOVERNMENT ACT Chapter M-26
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(c) must specify the taxation year or years for which the
identified brownfield properties may qualify for an
exemption or deferral, and
(d) must specify any conditions the breach of which cancels an
exemption or deferral and the taxation year or years to
which the condition applies.
(4) Before giving second reading to a bylaw proposed to be made
under subsection (2), a council must hold a public hearing with
respect to the proposed bylaw in accordance with section 216.4
after giving notice of it in accordance with section 606.
(5) An owner of brownfield property identified in a bylaw under
subsection (2) may apply in the form and manner required by the
municipality for an exemption or deferral in respect of the property.
(6) If after reviewing the application a designated officer of the
municipality determines that the brownfield property meets the
requirements of the bylaw for a full or partial exemption or for a
deferral of the collection of tax under this Division, the designated
officer may issue a certificate granting the exemption or deferral.
(7) The certificate must set out
(a) the taxation years to which the exemption or deferral
applies, which must not include any tax year earlier than the
tax year in which the certificate is issued,
(b) in the case of a partial exemption, the extent of the
exemption, and
(c) all criteria, conditions and taxation years specified in the
bylaw in accordance with subsection (3).
(8) If at any time after an exemption or deferral is granted under a
bylaw under this section a designated officer of the municipality
determines that the property did not meet or has ceased to meet a
criterion referred to in subsection (3)(b) or that a condition referred
to in subsection (3)(d) has been breached, the designated officer
must cancel the exemption or deferral for the taxation year or years
in which the criterion was not met or to which the condition
applies.
(9) Where a designated officer refuses to grant an exemption or
deferral, a written notice of the refusal must be sent to the applicant
stating the reasons for the refusal and the date by which any
complaint must be made, which date must be 60 days after the
written notice of refusal is sent.
RSA 2000
(10) An exemption or deferral granted under a bylaw under this
section remains valid, subject to subsection (8) and the criteria and
conditions on which it was granted, regardless of whether the
bylaw is subsequently amended or repealed or otherwise ceases to
have effect.
(11) Despite subsections (2) to (10), a council may enter into an
agreement with the owner of a brownfield property
(a) exempting, either fully or partially, the brownfield property
from taxation under this Division, or
(b) deferring the collection of tax under this Division on the
brownfield property.
(12) The agreement must specify
(a) the taxation years to which the exemption or deferral
applies, which must not include any tax year earlier than the
one in which the agreement is entered into,
(b) the conditions on which th e exemption or deferral is
granted, and
(c) the consequences, rights an d remedies arising in the event of
any breach.
(13) Before voting on a resolution to enter into an agreement
referred to in subsection (11), a council must hold a public hearing
with respect to the proposed agreement in accordance with section
216.4 after giving notice of it in accordance with section 606.
2016 c24 s58;2022 c16 s9(83)