HomeMy WebLinkAboutPermissive Tax Exemptions - Policy 5.21
POLICY STATEMENT
District of Maple Ridge
Title: Tax Exemption – Private Schools
Policy No : 5.21
Supersedes: AMENDED
Authority: Council
Approval: August 31, 2004
Effective Date:
September 11, 2001
Policy Statement:
Buildings used principally for providing instruction to children equivalent to instruction provided
by public schools; and the land upon which the buildings are situated, as well as developed lands
that are on the same legal parcel and used for parking or as a playground, will be exempt from
property taxation.
Purpose:
Section 220(1)(l) of the Community Charter provides for statutory tax exemptions for a building
owned by an incorporated institution of learning that is regularly giving children instructio n
accepted as equivalent to that given in a public school, in actual occupation by the institution and
wholly in use for the purpose of giving the instruction, together with the land on which the
building stands. Exemption is given to the instructional bu ildings and the land upon which they
are situated. Council may also exempt, pursuant to Section 224(2)(h) of the Community Charter ,
which provides a permissive tax exemption in relation to property that is exempt under Section
220(1)(l) [private schools], any area of land surrounding the exempt building that they determine
as being reasonably necessary in connection with the instructional process.
The purpose of this policy is to establish the level of permissive tax exemption that is to apply.
Definitions:
The level of instruction must satisfy the Provincial Government's standards for private schools.