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New tax exemptions are considered by City Council after August of each
year.
There are two types of exemptions – general statutory and permissive.
General statutory exemptions are mandatory and legislated in the Community
Charter. Council does not have control over the types of exemptions within
this category which includes: churches, land and improvements vested and
held by the Provincial Government, hospitals and schools.
Permissive tax exemptions are those exemptions granted by Council in
accordance with Section 224 of the Community Charter:
(2) Tax exemptions may be provided under this section for the following:
(a) land or improvements that
(i) owned or held by a charitable, philanthropic or other not for profit
corporation, and
(ii) the Council considers are used for a purpose that is directly related
to the purposes of the corporation,
(b) land or improvements that
(i) are owned or held by a municipality, regional district or other local
authority, and
(ii) the Council considers are used for a purpose of the local authority,
(c) land or improvements that the Council considers would otherwise qualify
for exemption under section 220 (general statutory exemptions) were it
not for a secondary use.
(d) the interest of a public authority, local authority or any other
corporation or organization in land or improvements that are used or occupied
by the corporation or organization if:
(i) the land or improvements are owned by a public authority or local
authority, and
(ii) the land or improvements are used by the corporation or organization
for a purpose in relation to which an exemption under this Division or
Division 6 of this Part would apply or could be provided if the land or
improvements were owned by that corporation or organization,
(e) the interest of a public authority, local authority or any other
corporation or organization in land or improvements that are used or occupied
by the corporation or organization if:
(i) the land or improvements are owned by a person who is providing a
municipal service under a partnering agreement
(ii) an exemption under section 225 (partnering and other special tax
exemption authority) would be available for the land or improvements in
relation to the partnering agreement if they were used in relation to
the service,
(iii) the partnering agreement expressly contemplates that the Council
may provide an exemption under this provision, and
(iv) the land or improvements are used by the corporation or organization
for a purpose in relation to which an exemption under this Division or
Division 6 of this Part would apply or could be provided if the land or
improvements were owned by that corporation or organization,
(f) in relation to property that is exempt under section 220 (1)(h) (buildings
for public worship),
(i) an area of land surrounding the exempt building,
(ii) a hall that the Council considers is necessary to the exempt building
and the land on which the hall stands, and
(iii) an area of land surrounding a hall that is exempt under subparagraph
(ii)
(g) 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,
(h) in relation to property that is exempt under section 220 (1)(i) (seniors’ homes)
(j) (hospitals) or (l) (private schools), any area of land surrounding
the exempt building,
(i) land or improvements owned or held by an athletic or service club
or association and used as a public part or recreation ground or for public
athletic or recreational purposes,
(j) land or improvements owned or held by a person or organization and
operated as a licensed community care facility or registered assisted
living residence under the Community Care and Assisted Living Act,
(k) land or improvements for which a grant has been made, after March
31, 1974, under the Housing Construction (Elderly Citizens) Act before
its repeal.
Please be advised that permissive tax exemptions are at Council’s
discretion.
Council has adopted Assessment and Tax Exemption Policy No. 21/00 with
regard to tax exemption plans in the City of Fort St. John. Applications
are available at City Hall or on the website.
Applications must be submitted to the Director of Corporate Administration
on or before August 31st of each year for the following year's exemption.
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