Part 9 — Assessment of Property
297.1 Transitional
municipality that has passed a bylaw under section 297(2) that
establishes a class 1 sub-class or sub-classes that may be assigned
RSA 2000
Section 297.1 MUNICIPAL GOVERNMENT ACT Chapter M-26
208
for the 2026 taxation year but does not comply with section
297(2.01) must, subject to subsection (8),
(a) amend the bylaw so that it does not conflict with section
297(2.01), and
(b) amend any other bylaw or re solution that no longer has its
intended effect as a result of an amendment or change made
in accordance with this section.
(2) An amendment made in accordance with subsection (1)(a) or
(b) is deemed to come into force on January 1, 2026.
(3) A bylaw may be amended under subsection (1)(a) or (b)
notwithstanding section 354(4).
(4) A municipality must, within 30 days after amending a bylaw
under subsection (1)(a) or (b), provide the Minister with a copy of
the amended bylaw.
(5) If, on the coming into force of this section, a sub-class has been
assigned to a property for the 2026 taxation year in contravention
of section 297(2.01), that assignment is deemed to be an error for
the purposes of correcting the assessment roll under section 305(1).
(6) A municipality that prepares and sends an amended assessment
notice as a result of a deemed error in accordance with subsection
(5) must publish in one issue of a newspaper having general
circulation in the municipality, or in any other manner considered
appropriate by the municipality, a notice that amended assessment
notices have been sent.
(7) The tax rate and amount of tax imposed in respect of a property
for the 2026 taxation year is deemed to be an error for the purposes
of section 330(1) if
(a) a municipality prepares an amended assessment notice as a
result of a deemed error in accordance with subsection (5),
and
(b) the amount of tax to be imposed in respect of a property as a
result of the amended assessment notice is different from the
amount of tax imposed in respect of the property as a result
of an assessment with a deemed error in accordance with
subsection (5).
(8) A municipality may not amend a bylaw or resolution in
accordance with subsection (1)(a) or (b) unless
RSA 2000
(a) on the coming into force of this section, the bylaw or
resolution permits an assessor to assign a class 1 sub-class
to a property, that assignment does not comply with section
297(2.01) and the bylaw or resolution is amended only to
the extent required to comply with section 297(2.01), or
(b) the bylaw or resolution no longer has its intended effect as a
result of an amendment made in accordance with this
section and the bylaw or resolution is amended only to the
extent required to restore the intended effect.
2026 c10 s4(17)