Title
2021 Permissive Tax Exemptions
Bylaw No. 5644
Bylaw No. 5645
Report 20-122
File FIN 1970-04
Recommended Action
That Council give first, second and third reading to the Permissive Tax Exemption Amending Bylaw 2020 No. 5644;
That Council give first, second and third reading to the Partnering Permissive Tax Exemption Bylaw 2020 No. 5645;
That Council approve the addition of the Langley Good Times Cruise-In located at 27173 Fraser Highway for 100% exemption for 2021;
That Council approve the addition of the Aldergrove Food Bank located at 27522 Fraser Highway for 1983 square feet of exemption of the improvement for 2021;
That Council approve the addition of Tourism Langley Association located at 50, 5385 - 216 Street for 694 square feet of exemption of the improvement and 2 parking stalls for 2021;
That Council approve a $75,000 limit on the 2021 exemption for the Langley Rod and Gun Club located at 3854 - 208 Street, calculated using 2020 assessed values and 2020 property tax rates plus 5%, pursuant to a 2019 policy revision implementing such a limit. This will result in an estimated payable amount for the municipal property tax portion of $90,000;
That Council approve a $75,000 limit on the 2021 exemption for the Langley Memorial Hospital Foundation located at 5122 - 221A Street, calculated using 2020 assessed values and 2020 property tax rates plus 5%, pursuant to a 2019 policy revision implementing such a limit. This will result in an estimated payable amount for the municipal property tax portion of $4,800;
That Council approve the name change from Langley Association
for Community Living to Inclusion Langley Society for the following locations: 19669 - 44B Avenue, 23535 - 44 Avenue,
24156 - 56 Avenue, 103, 5171 - 221A Street,
202, 5171 - 221A Street, and 203, 5171 - 221A Street;
That Council approve the name change from Lutheran Church - Canada Financial Ministries to Wagner Hills Farm Society located at 8061 - 264 Street;
That Council approve the Vineyard Christian Fellowship Aldergrove located at 27522 Fraser Highway for 2718 square feet of the improvement for 2021;
That Council approve removal of Living Word Christian Church at 20178 - 72 Avenue as they no longer own or occupy the property;
That Council approve the removal of Vineyard Christian Fellowship Aldergrove located at 27309 Fraser Highway as they no longer occupy this location; and
That Council approve amendments to Property Taxation Policy, 03-837 requiring churches and not-for-profit and charitable organizations to apply annually and by June 1 through the Township of Langley online Permissive Tax Exemption application process.
Explanation - Bylaw No. 5644
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 2020 No. 5644 provides for amendments to the following Permissive Tax Exemption Bylaws:
Charitable and Not-For-Profit Bylaw 2014, No. 5117
• To add Langley Good Times Cruise-In - 27173 Fraser Highway
• To add the Aldergrove Food Bank - 27522 Fraser Highway
• To change the name from Langley Association for Community Living to Inclusion Langley Society - 19669 - 44B Avenue,
23535 - 44 Avenue, 24156 - 56 Avenue, 103, 5171 - 221 A Street, 202, 5171 -221A Street, and 203, 5171 - 221A Street
• To change the name from Lutheran Church - Canada Financial Ministries to Wagner Hills Farm Society - 8061 - 264 Street
• To reduce the exemption for the Langley Rod and Gun Club from 100% to 46% - 3854 - 208 Street
• To reduce the exemption for the Langley Memorial Hospital Foundation from 100% to 86% - 5122 - 221A Street
Churches Permissive Tax Exemption Bylaw 2014 No. 5118
• To add the Vineyard Christian Fellowship Aldergrove -
27522 Fraser Highway
• To remove the Vineyard Christian Fellowship Aldergrove -
27309 Fraser Highway
• To remove Living Word Christian Church - 20178 - 72 Avenue
Explanation - Bylaw No. 5645
Section 225(2)(a) of the Community Charter allows eligible partnering properties to be considered for exemption.