Title
2019 Permissive Tax Exemptions - Amending Bylaw 2018
Bylaw No. 5417
Report 18-126
File FIN 1970-04
Recommended Action
That Council give final reading to “Permissive Tax Exemption Amending Bylaw 2018 No. 5417”.
Explanation - Bylaw No. 5417
Section 220 of the Community Charter provides for a mandatory tax exemption for buildings set apart for public worship. Section 224 (2) (f), (g) and (h) of the Community Charter provide for a permissive tax exemption for the surrounding lands to these exempt buildings.
Section 225 (3) of the Community Charter authorizes exemption of eligible heritage property from taxation, including the building, improvement and surrounding lands.
Bylaw 2018 No. 5417 provides for amendments to the following Permissive Tax Exemption Bylaws:
Churches Permissive Tax Exemption Bylaw 2014 No. 5118
• To add Christians’ Gospel Society 21586 44 Avenue
• To add Aldergrove United Church 27336 Fraser Highway
• To remove Calvary Baptist Church of Aldergrove
27229 Fraser Highway
Charitable and Not-For-Profit Organizations Tax Exemption Bylaw 2014, No. 5117
• To add Langley Art Council to 26700 29 Avenue
• To add Encompass Support Services Society 6275 203 Street
• To add Horse Council of BC 27336 Fraser Highway
• To change Langley Elks Lodge #259 Foundation from 28.5% to 37.5%
• To change Langley Rod and Gun Club from 100% to 50%
• To remove Langley Arts Council from 230-7888 200 Street
Clerk’s Note: Staff recommend the following amendment:
That Bylaw No. 5417 be amended to provide the Langley Rod and Gun Club with a 100% exemption for the 2019 tax year.