HomeMy WebLinkAboutPermissive Tax Exemptions - Policy 5.22
POLICY STATEMENT
District of Maple Ridge
Title: Tax Exemption – Youth Recreation Groups
Policy No : 5.22
Supersedes: AMENDED
Authority: Council
Approval: August 31, 2004
Effective Date:
September 11, 2001
Policy Statement:
Land up to a maximum of 5 acres and buildings that are owned or held by a registered non-profit
youth or recreation group, and used principally for fitness development and recreational activities
of the public, will be exempt from taxation under Section 197(1)(a) of the Community Charter
[municipal property taxes].
Purpose:
Section 224(2)(i) of the Community Charter allows for 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. The purpose of this policy is to establish
the level of permissive tax exemption that will apply to youth and recreation groups.
Definitions:
The youth or recreation group 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.
The group must be dedicated to the fitness development and/or recreational needs of a reasonable
section of the community.
Exemptions will not be considered where comparable facilities or activities are offered by the
Municipality or the private sector.