HomeMy WebLinkAboutPermissive Tax Exemptions - Policy 5.23
POLICY STATEMENT
District of Maple Ridge
Title: Tax Exemption – Heritage Sites
Policy No : 5.23
Supersedes: AMENDED
Authority: Council
Approval: August 31, 2004
Effective Date:
September 11, 2001
Policy Statement:
Council will conside r requests for exemption from taxation under Section 197(1)(a) of the
Community Charter [municipal property taxes] for:
1. Eligible heritage property under Section 225(2)(b) of the Community Charter ; or
2. A historical building which has previously received an exemption from taxation under
Section 400 (2)(a), now repealed, of the Municipal Act.
Purpose:
The Community Charter provides authority to municipalities to undertake certain activities
relating to heritage conservation. Section 225(2)(b) of the Community Charter allows for
permissive tax exemption for eligible heritage properties. The purpose of this policy is to confirm
that requests for tax exemption for eligible heritage properties will be considered by Council.
Properties which are not eli gible heritage properties but which were granted a tax exemption
under section 400(2)(a), now repealed, continue to be eligible for permissive tax exemption under
the transitional provisions of the Heritage Conservation Statutes Amendment Act, 1994.
Defi nitions:
Eligible heritage properties include protected heritage properties under Section 967 of the Local
Government Act, properties subject to a heritage revitalization agreement under Section 966 of
the Local Government Act or properties subject to a c ovenant under Section 219 of the Land
Title Act that relates to the conservation of heritage property.