MHHS · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
358.1 Maximum tax ratio
(a) "non-conforming municipality" means a municipality that
has a tax ratio greater than 5:1 as calculated using the
property tax rates set out in its most recently enacted
property tax bylaw as at May 31, 2016;
(b) "non-residential" means non-residential as defined in
section 297(4);
(c) "tax ratio", in respect of a municipality, means the ratio of
the highest non-residential tax rate set out in the
municipality's property tax bylaw for a year to the lowest
residential tax rate set out in the municipality's property tax
bylaw for the same year.
(2) No municipality other than a non-conforming municipality
shall in any year have a tax ratio greater than 5:1.
RSA 2000
(3) A non-conforming municipality shall not in any year have a tax
ratio that is greater than the tax ratio as calculated using the
property tax rates set out in its most recently enacted property tax
bylaw as at May 31, 2016.
(3.1) If in any year after 2016 a non-conforming municipality has a
tax ratio that is greater than 5:1, the non-conforming municipality
shall reduce its tax ratio for subsequent years in accordance with
the regulations.
(4) If in any year after 2016 a non-conforming municipality has a
tax ratio that is less than the tax ratio it had in the previous year but
greater than 5:1, the non-conforming municipality shall not in any
subsequent year have a tax ratio that is greater than that new tax
ratio.
(5) If in any year after 2016 a non-conforming municipality has a
tax ratio that is equal to or less than 5:1, the non-conforming
municipality shall not in any subsequent year have a tax ratio
greater than 5:1.
(6) Where an order to annex land to a municipality contains
provisions respecting the tax rate or rates that apply to the annexed
land, the tax rate or rates shall not be considered for the purposes of
determining the municipality's tax ratio.
(7) For the purposes of this section,
(a) the tax set out in a muni cipality's property tax bylaw to raise
revenue to be used toward the payment of
(i) the expenditures and transf ers set out in the budget of the
municipality, and
(ii) the requisitions,
shall be considered to b e separate tax rates, and
(b) the tax rate for the requisitions shall not be considered for
the purposes of determining the municipality's tax ratio.
(8) The Lieutenant Governor in Council may, for the purposes of
subsection (3.1), make regulations establishing one or more ranges
of tax ratios that must be reduced to 5:1 within a specified period.
2016 c24 s56;2017 c13 s1(31)