HomeMy WebLinkAboutTax Exemption - Private Schools - 5.21.pdfMAPLE RIDGE
POLICY MANUAL
Title: Tax Exemption — Private Schools
Policy No : 5.21 (Rev. 2)
Supersedes: AMENDED
Tax Exemption - Private Schools
Policy 5.21 (August 31, 2004)
Effective Date: April 26, 2016
Authority: Legislative ❑ Operational
Approval: / Council ❑ CMT
❑ General Manager
Policy Statement:
No exemptions are permitted under this Section.
Purpose:
Section 220(1)(1) of the Community Charter provides for statutory tax exemptions for a
building owned by an incorporated institution of learning that is regularly giving children
instruction accepted as equivalent to that given in a public school, and that is actually
occupied and wholly in use by the incorporated institution for the purpose of giving the
instruction, together with
(i) The land on which the building stands, and
(ii) An area of the land surrounding the land referred to in subparagraph (i) or
improvements on the area of land, or both, that are owned by the incorporated
institution and that are reasonably necessary for the purposes of the
incorporated institution, including, without limiting this, the following areas of
land and improvements:
(A) Playing fields, athletic grounds and facilities, playgrounds and improvements
related to any of them;
(B) Storage, maintenance and administrative facilities;
(C) Dormitories for students;
(D) Parking Tots, walkways and roads
Any lands determined by BC Assessment to be in excess of those needed for the delivery of
the curriculum will be subject to property taxation.