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BYLAW 2024-11
VILLAGE OF BEISEKER
PROPERTY TAX REDUCTION FOR DEVELOPMENT INCENTIVE PROGRAM BYLAW
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BEING A BYLAW FOR THE PURPOSE OF IMPLEMENTING AN INCENTIVE PROGRAMS FOR THE
DEVELOPMENT OF NON-RESIDENTIAL AND RESIDENTIAL DEVELOPMENT FOR THE VILLAGE OF BEISEKER
IN THE PROVINCE OF ALBERTA.
WHEREAS Section 339 of the Municipal Government Act, RSA 2000, Chapter M-26 and amendments
thereto empowers a Council to provide incentives for payment of taxes;
AND WHEREAS Section 364.2 of the Municipal Government Act, RSA 2000, Chapter M-26 and
amendments thereto empowers Council to provide incentives for payment of taxes and may grant full or
partial exemption from taxation to non-residential property as to encourage development or
revitalization for the general benefit of the Municipality;
AND WHEREAS Council sees the stimulation of economic development in the Village of Beiseker as
beneficial to the Municipality for the period of January, 2025 to December 31, 2030.
NOW THEREFORE be it resolved that the Council of Beiseker, in the Province of Alberta duly enacts as
follows:
1.
SHORT TITLE
1.1
This Bylaw may be cited as the "Property Tax Reduction Development Incentive Program
Bylaw".
2.
GENERAL
2.1
Minimum qualifying criteria and property tax reductions are outlined per Schedules A of
this Bylaw.
2.2
The tax reductions are for the municipal portion of property taxes only.
2.3
The Bylaw may be amended from time to time by Village Council.
2.4
This Bylaw will come into full force and effect on the date of the final passing thereof.
READ A FIRST TIME THIS 28th day of October, 2024
READ A SECOND TIME THIS 28th day of October, 2024
READ A THIRD TIME AND PASSED THIS 28th day of October, 2024
________________________________
Mayor, David Ledoyen
________________________________
CAO, Heather Leslie
BYLAW 2024-11
VILLAGE OF BEISEKER
PROPERTY TAX REDUCTION FOR DEVELOPMENT INCENTIVE PROGRAM BYLAW
2 | P a g e
SCHEDULE A
1.
PURPOSE
The purpose of this policy is to encourage new residential, commercial and industrial development
within the Village of Beiseker.
2.
DEFINITIONS
In this bylaw:
2.1
"Applicant" means the Owner or authorized agent of the Owner who applies for the property
tax reduction under this bylaw.
2.2
"CAO" means the Chief Administrative Officer of the Village of Beiseker or his/her delegate.
2.3
"Council" means the Council of the Village of Beiseker
2.4
"Development" means any new building or dwelling as described in Section 3 of this bylaw.
2.5
"Municipality" means the Village of Beiseker in the Province of Alberta.
2.6
"Owner" means a Person:
2.6.1 who is registered under the "Land Titles Act" of Alberta as the Owner of a Parcel of
Land;
2.6.2 who is recorded as the Owner of a Premises or Property on the tax assessment roll of
the Village of Beiseker;
2.6.3 is considered the Assessed Person as it relates to Sections 304 and 331 of the
Municipal Government Act RSA 2000, Chapter M-26 and amendments thereto.
2.7
"Village" means the Village of Beiseker in the Province of Alberta.
2.8
"Village Assessor" means the individual or company appointed by the Council of the Village
of Beiseker to provide property tax assessments for properties within the village.
3.
RULES OF APPLICATION
3.1
The Incentive applies to the Municipal portion of property taxes only and does not include
any other requisition imposed by the Province of Alberta or any other level of government
including Alberta School Foundation Fund or Senior's Foundation as examples.
3.2
The Incentive does not include the Police Funding costs to the Municipality as imposed by
the Government of the Province of Alberta.
BYLAW 2024-11
VILLAGE OF BEISEKER
PROPERTY TAX REDUCTION FOR DEVELOPMENT INCENTIVE PROGRAM BYLAW
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3.3
Developments must confirm to all Municipal Bylaws and Policies, the Laws of Canada and
the Laws of the Province of Alberta.
3.4
Property owners must submit a "Property Tax Development Incentive Application" -
Schedule B to the attention of the CAO of the Municipality before November 30th of the year
that construction of the new development has been completed.
3.5
Linear properties and Machinery and Equipment are excluded from this Incentive.
3.6
Replacement Mobile or Manufactured homes will only be considered for Property Tax
Exemption if the new building is assessed at 50% or more than the original dwelling.
3.7
Only construction of a new residential dwelling or commercial/ industrial building for the
purposes of establishing a business are permitted.
3.8
The incentive will only be applied to new commercial or industrial buildings that are assessed
over $200,000.00 and are considered to be the primary building for the business.
3.9
Any development that is subject to residential, commercial or industrial taxation are
permitted. Businesses that are subject to grants in lieu are excluded.
3.10 This Bylaw pertains to new development on vacant lands or when existing buildings or
dwellings are replaced. Additional buildings, expansions or renovations are excluded.
3.11 The Incentive shall be granted for the tax year(s) immediately following completion of
construction. Should construction be partially completed in the first year(s) of development,
Property taxes will be imposed on the assessed value of the development for those years
and the Incentive will be applied in the year following completion of construction.
3.12 All eligible development must be of a permanent nature.
3.11 The Incentive may be transferred in the event of a new property owner up until the expiry
date of the Incentive program.
4.
PROPERTY TAX REDUCTION APPLICATION REQUIREMENTS
4.1
Pre-Application
Prior to submitting an Application, an Applicant shall:
4.1.1. meet with the CAO to discuss eligibility for a Property Tax Reduction under this policy;
4.1.2 obtain and produce all approved and issued Development Permit (s) and approved and
issued Trade Permit (s) for the subject development;
4.1.3 submit any other materials deemed necessary by the CAO or their delegate.
BYLAW 2024-11
VILLAGE OF BEISEKER
PROPERTY TAX REDUCTION FOR DEVELOPMENT INCENTIVE PROGRAM BYLAW
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4.1.4 confirm that construction of the development will be complete or has been completed
before November 30th of the year of application to the satisfaction of the CAO.
4.2
Application
4.2.1 Following submission and once deemed complete by the Municipality, to its sole
satisfaction, an Application shall be considered for approval if:
a)
The Application is made during the Application period as outlined in Section 3.4
of this Bylaw; and
b)
confirmation of the completion of construction is verified by the Village Assessor
and verification is provided to the Village; and
c)
all the application requirements as prescribed on the Application Form are met;
and
d)
all conditions set out in this Bylaw have been reviewed and approved by the CAO;
and
e)
all property taxes, including penalties, due and owing in respect of the Parcel
occupied by the Development and all other properties within the Municipality
owned by the Owner must be fully paid prior to the approval of the Application;
and
f)
the CAO has the discretion to refuse any Application where federal or other liens
have been registered on the property.
4.2.2
The CAO will provide the Applicant with a written Decision in the form provided in
Schedule C of this bylaw within 30 days of the date of application, unless
unforeseen matters arise to delay the decision.
4.2.3
Should more than 30 days be required for the Municipality to make a decision on
an application, written notice will be provided to the Applicant with reasons for
the delay.
5.0
APPLICATION REVIEW PROCESS
The CAO shall review completed Applications submitted to the Municipality as set out by this Policy.
5.1
An Application shall only be accepted by the Municipality if it:
5.1.1 meets all the conditions set out in Sections 4.1 and 4.2 of this Bylaw; and
5.1.2 is an eligible property as outlined in Section 3 of this Bylaw; and
5.1.3 the Application meets any additional requirements deemed appropriate by the
CAO or their delegate.
BYLAW 2024-11
VILLAGE OF BEISEKER
PROPERTY TAX REDUCTION FOR DEVELOPMENT INCENTIVE PROGRAM BYLAW
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6.0
REFUSAL OF AN APPLICATION
6.1
If the Municipality refuses to accept the Application, notice of the decision and written
reasons shall be provided to the Applicant within 30 days of receipt of the Application. The
written decision shall be provided in the form provided in Schedule "C" of this Bylaw.
6.2
An Application for the Incentive which was previously refused shall only be reconsidered
as part of a new Application where the Applicant has addressed the changes required to
meet the eligibility as prescribed on a notice of refusal.
6.3
An Application which is refused may be appealed in accordance with Section 9 of this
Policy.
7.0
CALCULATION OF PROPERTY TAX EXEMPTION
7.1
The Property Tax Reduction for any calendar year is calculated as follows:
Year 1 -
Property Tax Reduction = (Assessed Value of the Property including land
and improvements x Non-Residential or Residential Tax Rate x 75%) for
municipal portion of tax only.
Year 2 -
Property Tax Reduction = (Assessed Value of the Property including land
and improvements x Residential or Non-Residential Tax Rate x 50%) for
municipal portion of tax only.
Year 3-
Property Tax Reduction = (Assessed Value of the Property including land
and improvements x Residential or Non-Residential Tax Rate x 25%) for
municipal portion of tax only.
8.0
CANCELLATION OF EXEMPTION
8.1
The Municipality may cancel the Property Tax Exemption at any time during the period of
the exemption outlined in Section 7, in its sole discretion, should any of the following occur:
8.1.2
the Owner breaches any federal law, provincial law or municipal bylaw in respect
of the Development or property;
8.1.3
the Owner is in breach of or is otherwise in arrears with respect to a payment for
any cost owed to the Municipality, including, but not limited to utility payments,
development or Trade permits, or any other invoice or charge.
8.2
If the Exemption is cancelled, the Owner shall pay to the Municipality, the amount they
would have paid in reduced municipal property taxes had the Exemption never been
issued.
8.3
An Exemption which has been cancelled may be appealed in accordance with Section 9 of
this Bylaw.
BYLAW 2024-11
VILLAGE OF BEISEKER
PROPERTY TAX REDUCTION FOR DEVELOPMENT INCENTIVE PROGRAM BYLAW
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8.4
If an Exemption is cancelled, notice and written reasons for the cancellation shall be
provided to the Owner by the Municipality.
9.0
COUNCIL APPEAL
9.1
If an Application is refused, or an Exemption is cancelled, the Owner of the Parcel occupied
by a Development which is the subject of an Application, may appeal the refusal or
cancellation to Council within thirty (30) days of receiving notice of the refusal or
cancellation.
9.2
An appeal of a decision made under this Policy shall be submitted to the CAO and must
include:
9.2.1
a copy of the original Application; and
9.2.2. a copy of the notice of refusal or cancellation as provided by the Municipality; and
9.2.3
a written submission from the Applicant explaining the reasons for their appeal.
9.3
The appeal will be heard by Council at the next regular Council meeting once all conditions
of Section 9. 1 and 9.2 have been met. Appeal information must be received at least one
week in advance of the Regular Council Meeting.
9.4
Upon consideration of the appeal, Council may decide to uphold or reverse the refusal or
the cancellation decision.
9.5
There is no further appeal of the decision of Council on an appeal.
BYLAW 2024-11
VILLAGE OF BEISEKER
PROPERTY TAX REDUCTION FOR DEVELOPMENT INCENTIVE PROGRAM BYLAW
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SCHEDULE B - APPLICATION FORM
APPLICATION FOR NEW DEVELOPMENT PROPERTY TAX INCENTIVE
Date of Application:
________________________
Name:
_________________________________________________________________
Mailing Address:
_________________________________________________________________
Civic Address :
_________________________________________________________________
Email Address:
_____________________________________ Telephone: __________________
NEW DEVELOPMENT PROPERTY LEGAL DESCRIPTION
Lot/Block/Plan
_________________________________________________________________
Civic Address
_________________________________________________________________
Cost of Development
______________________________
Construction Completion Date _________________________________
_________________________________
Signature of Applicant
________________________________
Signature of Owner (if different from Applicant)
_____________________________________________________________________________________
_____________________________________________________________________________________
Printed Name, Phone Number, Email and Physical Address of Owner (if different from Applicant)
The following documentation must be included with the Application:
a) Full title of the property showing ownership and any registered liens
b) Completed building and other trade permits
c) Any other documentation requested by the Village of Beiseker
FOR OFFICE USE:
Date application received:
_________________________
Confirmation of Completion of Construction (Village Assessor) _______________________________
Reviewed by (signature and title)
__________________________________________________
Approved/Refused:
________________________________
Date of Decision:
________________________________
Decision provided to Applicant (date) ________________________________
BYLAW 2024-11
VILLAGE OF BEISEKER
PROPERTY TAX REDUCTION FOR DEVELOPMENT INCENTIVE PROGRAM BYLAW
8 | P a g e
SCHEDULE C - DECISION FORM
Name:
_________________________________________________________________
Mailing Address:
_________________________________________________________________
Civic Address :
_________________________________________________________________
Email Address:
_____________________________________ Telephone: __________________
NEW DEVELOPMENT PROPERTY LEGAL DESCRIPTION
Lot/Block/Plan
_________________________________________________________________
Civic Address
_________________________________________________________________
By signing this form, I/We understand that the following property tax reductions will be calculated for
the above-mentioned property:
Year 1 (________)
Property Tax Reduction = (Assessed Value of the Property including land and
improvements x Non-Residential or Residential Tax Rate x 75%) for municipal
portion of tax only.
Year 2 ( )
Property Tax Reduction = (Assessed Value of the Property including land and
improvements x Residential or Non-Residential Tax Rate x 50%) for municipal
portion of tax only.
Year 3(________)
Property Tax Reduction = (Assessed Value of the Property including land and
improvements x Residential or Non-Residential Tax Rate x 25%) for municipal
portion of tax only.
_________ ___________________________________
________________________________
Date Applicant Name (Printed)
Applicant Signature
_________ ___________________________________
________________________________
Date Applicant Name (Printed)
Applicant Signature
_________ ___________________________________
________________________________
Date Village of Beiseker Name (Printed)
Village of Beiseker Signature