HomeMy WebLinkAboutPermissive Tax Exemptions - Policy 5.19
POLICY STATEMENT
District of Maple Ridge
Title: Tax Exemption – Municipal Recreational Services
Policy No : 5.19
Supersedes: AMENDED
Authority: Council
Approval: August 31, 2004
Effective Date:
September 11, 2001
Policy State ment:
Council may, on a request-by-request basis, exempt from taxation under Section 197(1)(a) of the
Community Charter [municipal property taxes], all land and improvements, or portion thereof,
necessary to the operation of a program that provides recreation services that have been accepted
as an endorsed municipal service.
Purpose:
Section 224(2)(i) of the Community Charter allows permissive tax exemptions 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.
Section 224(2)(a) of the Community Charter allows permissive tax exemptions for properties
that (i) are owned or held by a charitable, philanthropic or other not profit corporation , and (ii) the
council considers are used for a purpose that is directly related to the purposes of the corporation.
The purpose of this policy is to confirm that Council will, on a request-by-request basis, consider
providing permissive tax exemptions to organizations that provide recreational services that are
an extension of municipal services.
Definitions:
The land and/or improvements must be owned or held by the Municipality or by a registered non-
profit society that is in good standing with the registrar.
The organization must be apolitical, and be non-restrictive in its membership, executive, and
program services.
Exemptions will not be considered where the services duplicate those offered by a level of
government or government agency.