HomeMy WebLinkAboutPermissive Tax Exemptions - Policy 5.20
POLICY STATEMENT
District of Maple Ridge
Title: Tax Exemption - Churches
Policy No : 5.20
Supersedes: AMENDED
Authority: Council
Approval: August 31, 2004
Effective Date:
September 11, 2001
Policy Statement:
The church halls, not including church manses, and the surrounding land up to five acres that is
situated on the same legal parcel as the buildings will be exempted from taxation.
Purpose:
General statutory exemption from taxation is provided under Section 220(1)(h) of the Community
Charter for the building and the land on which the building stands for properties that are
registered in the name of the religious organization using the building. This policy is required to
provide tax exemptions under Sections 224(2)(f) and 224(2)(g) of the Community Charter for
land or improvements used or occupied by a religious organization, as tenant or licensee, for the
purpose of public worship or for the purposes of a hall that the council considers is necessary to
land or improvements so used or occupied
Definitions:
The properties for the purpose of public worship will be those established by the Area Assessor.
Reference:
Maple Ridge Church Taxation Exemption By-Law No. 3625-1985.