Bill 104: What Changes For Municipalities And Economic Players

Key Points to Keep in Mind:

• Significant reform of the municipal framework: Bill 104 modifies several aspects of municipal governance and internal operations (creation of an executive committee, new contractual rules, changes to certain obligations of elected officials, adjustment of ethics deadlines).
• Greater flexibility in municipal taxation: Municipalities can now set separate rates for non-residential buildings without a tax-gap reduction strategy, request a preliminary property assessment roll when reviewing their tax sectors, and benefit from a higher cap on the rate applicable to residential buildings.
• Softening of certain rules to the benefit of businesses and real estate developers: Permits issued before payment of certain contributions, land-use intensification near public transit without referendum approval, relaxed suretyship rules, and the possibility for municipalities to act as sureties or enter into unlimited leases to support NPO projects.