Title
2022 Permissive Tax Exemptions
Bylaw No. 5733
Report 21-101
File FIN 1970-04
Recommended Action
That Council give final reading to the “Permissive Tax Exemption Amending Bylaw 2021 No. 5733”.
Explanation - Bylaw No. 5733
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(2) (a) of the Community Charter allows eligible partnering properties to be considered for exemption.
Section 225 (3) of the Community Charter authorizes exemption of eligible heritage property from taxation, including the building, improvement and surrounding lands.
Bylaw 2021 No. 5733 provides for amendments to the following Permissive Tax Exemption Bylaws:
• Charitable and Not-For-Profit Bylaw 2014 No. 5117 as in
Schedule A.
• Churches Permissive Tax Exemption Bylaw 2014 No. 5118 as in Schedule B.
• Partnering Agreement Tax Exemption Bylaw 2020 No. 5645 as in Schedule C.