HomeMy WebLinkAboutPermissive Tax Exemptions - Policy 5.18
POLICY STATEMENT
District of Maple Ridge
Title: Tax Exemption – Community Halls
Policy No : 5.18
Supersedes: AMENDED
Authority: Council
Approval: August 31, 2004
Effective Date:
September 11, 2001
Policy Statement:
The land and buildings necessary to the operation of a community hall that provides its
community with non-restricted social and recreation activity will be exempt from taxation under
Section 197(1)(a) of the Community Charter [municipal property taxes ].
Purpose:
To establish the level of permissive tax exemption that is provided to community halls. Section
224(2)(i) of the Community Charter provides for a permissive tax exemption for properties
owned or held by an athletic or service club or association and used as a public park or recreation
ground or for public athletic or recreational purposes.
Definitions:
The athletic or service association must be a non-profit registered society that is in good standing
with the Registrar. It must be apolitical and non-restrictive in its membership, executive, and
event participation.
A community hall offers identity to its recognized area and provides the community with social
and recreational activity.
Tax exemptions for community halls will be restricted to one ha ll per Maple Ridge community as
follows: Hammond, West Maple Ridge, Haney, Albion, Thornhill, Whonnock, Ruskin, and
Yennadon.