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TOWN OF FORT MACLEOD
PROVINCE
OF ALBERTA
BYLAW NO. 2006
A BYLAW
OF THE TOWN OF FORT MACLEOD IN THE PROVINCE OF ALBERTA,
TO ESTABLISH
A RESIDENTIAL
MULTI - UNIT TAX INCENTIVE.
WHEREAS pursuant to the provision of Section
364.
2
of the Municipal Government Act, RSA 2000,
Chapter M-
26, Council may by bylaw cancel, reduce, refund, or defer taxes it is considered equitable
to do so, or phase -in increases
or decreases from the preparation of a new assessment;
WHEREAS
pursuant to the provision of Section 364.
2 of the Municipal Government Act, RSA 2000,
Chapter M26, and amendments thereto, the Council of the Town of Fort Macleod deems it equitable
to provide for a Bylaw to implement " Residential
Multi -Unit Tax Incentive";
NOW, THEREFORE, be it resolved that the Council of the Town of Fort Macleod, in the Province of
Alberta, duly enacts
as follows:
1. SHORT TITLE:
1.1.
This Bylaw may be referred to as the " Residential Multi -Unit Tax Incentive Bylaw."
2. PURPOSE:
2.1.
The purpose of this Residential
Multi - Unit Tax Incentive Bylaw is to;
2.1.
1.
Allow
tax incentives
for Exemptions
from taxation under Part 10, Division
2 of the
Municipal Government Act for Qualifying Properties
in the
Town
of Fort Macleod that
meet the requirements of this Residential Multi -Unit Tax Incentive Bylaw.
2.1.
2.
Establish an incentive program to develop Residential
Multi -Unit dwellings and create
a positive environment
for residential construction.
3. DEFINITIONS
3.1.
In this Bylaw, unless the context
otherwise requires:
3.1.
1. "
Act" means the Municipal Government Act, RSA 2000, Chapter M-
26, as amended
from time to time;
3.1.
2. "
Administration" means the administrative and operational arm of the Town comprised
of the various departments and business units and including all employees who operate
under the leadership
and supervision
of the CAO;
3.1.
3. "
Applicant" means a person who applies for an Exemption or their Agent as authorized
by the land owner through
an agent authorization
or director'
s
resolution;
3.1.
4. "
Application
Fee" means the fee established
by this Bylaw to be paid at the time an
application
is submitted pursuant
to this Bylaw;
Bylaw 2006: Residential Multi -Unit Tax Incentive
Page 1 of 9
3.1.
5. "
Assessed
Person" means
an assessed person as that term is defined under Section
284(
1)(
a)
of the Act;
3.1.
6. "
Chief Administrative
Officer" or " CAO" means
the chief administrative
officer
as
appointed by Council, including the CAO'
s delegate;
3.1.
7. "
Complete Application" means an application submitted pursuant
to this Residential
Multi -Unit Tax Incentive Bylaw that includes
the Application
Fee and the Application
Form as set out
in Schedule " A" attached hereto;
3.1.
8. "
Council" means
all the councillors of the Town, including
the Chief Elected Official
for the Town;
3.1.
9. "
Dwellings
or Units" means self-
contained
living premises with cooking, eating, living,
sleeping and sanitary facilities for domestic
use for one or more individuals
but does not
include travel trailers, motor homes, recreational vehicles, or other mobile units, hotel,
motel, dormitory, boarding house, or similar accommodation, as defined in the Town of
Fort Macleod
Land Use Bylaw;
3.1.
10."
Exemption" is
an exemption
from taxation for Residential
Multi -Unit
Residential
Property
as provided
in Part 10, Division
2 of the Act. For purposes
of clarity, the
exemption
from
taxation applies only to taxes imposed by the Town under Part 10,
Division
2 of the Act and not any Provincial requisitions;
3.1.
11. "
Expansion" means development
that adds to an existing Structure
to increase
the
Structure'
s physical space;
3.1.
12. "
Residential
Multi -Unit" as per this Bylaw, means a property that is located in the Town
of Fort Macleod, has four ( 4) or more units and is zoned " Residential
Multi -Unit 1: R-
MU1 or Residential
Multi -Unit 2: R-
MU2" under the Land Use Bylaw;
3.1.
13. "
New
Construction" means
the
construction
of
a
new
Structure
to
establish
a
Residential
Multi -Unit building
as defined within the Town of Fort Macleod'
s
Land Use
Bylaw;
3.1.
14. "
Qualifying
Property" means
a Structure that is the subject of the New Construction
or an Expansion;
3.1.
15. "
Structure" means a structure
as that term is defined
in s 284(
1)(
u)
of the Act;
3.
1.
16. "
Tax Incentive Agreement" means a written agreement
setting
out the terms and
conditions
for an Exemption for the Qualifying Property; and
3.1.
17. "
Town" means the Town of Fort Macleod
in the Province
of Alberta.
4. CRITERIA FOR EXEMPTION:
4.1.
Eligibility
for a Residential
Multi -Unit Tax Incentive
under this Bylaw requires the following
criteria:
Bylaw 2006: Residential Multi -Unit Tax Incentive
Page 2 of 9
4.1.
1. $
400,
000.
00
increase
in the assessed value of the Qualifying Property from the
previous year resulting from New Construction
or an Expansion; and
4.1.
2.
Minimum of four (4) units or dwellings.
4.2.
To qualify for an Exemption, the Qualifying Property must meet the following criteria:
4.
2.
1.
The Qualifying Property
must
be located within the geographical
boundaries of the
Town;
4.
2.
2.
The Qualifying
Property
must be zoned " Residential Multi -Unit 1: R-
MU1
or
Residential Multi -Unit 2: R-
MU2" as per the Town of Fort Macleod
Land Use Bylaw;
4.
2.
3.
The development of the Qualifying
Property must qualify as New Construction
or
Expansion;
4.2.
4.
All required Town development approvals concerning
the development
of the
Qualifying
Property must have been issued.
4.3.
Concerning
the Qualifying Property, only one agreement
per four-
year period is allowed.
4.
4.
Tax exemptions apply to the municipal portion of property taxes only.
4.
5.
To apply for an Exemption, an Applicant must meet the following criteria:
4.
5.
1.
The Applicant must be the Assessed
Person for the Qualifying
Property that is the
subject of the application; and
4.5.
2.
The Applicant must have no outstanding monies owing to the Town of Fort Macleod;
and
4.5.
3.
The Applicant must submit a Complete Application
in accordance with the terms of
this Bylaw.
5. APPLICATION
FOR AN EXEMPTION:
5.1.
Applicants
must submit a Complete Application to the CAO or delegate. The application form
is attached in " Schedule A."
5.2.
The non-
refundable Application Fee is $ 100.
00.
5.3.
The deadline for submitting
a Complete application for an Exemption
to be granted
in the
same tax year is March 31St of the given year. Any Complete application received after March
31St of the given year will be considered
for an Exemption for the following tax year.
5.4.
Complete Applications should
be submitted
in the year following
substantial completion
of
the Construction/
Expansion. This
means the following
year'
s
assessment
will
show
the
increased
assessment
including
the Construction/
Expansion
and
is the tax year to submit
the Complete application in.
Bylaw 2006: Residential
Multi -Unit Tax Incentive
Page 3 of 9
5.5.
Applications for past years' Expansion or New Construction
will not be eligible in accordance
with section 5.3.
5.6.
Complete Applications may be considered
and approved
in accordance with the criteria of
this
Residential
Multi -Unit Tax
Incentive
Bylaw
before
construction
on
the
Qualifying
Property
is complete. However, the Exemption will not apply until all construction
on the
Qualifying
Property
is complete
and
the development
is inspected
and
approved
for
occupancy.
5.7.
Notwithstanding the Complete Application requirements set out in this Bylaw, the CAO may
require any additional
information that, at the discretion of the CAO, is necessary
to complete
the application.
5.8.
The CAO or designate
will advise Applicants
in writing
if their application is accepted for
consideration.
Applications accepted for consideration
shalt become the property
of the
Town and may not be returned.
5.9.
The CAO has the discretion to reject applications that are incomplete
or illegible.
5.
10.
Applicants whose applications
are returned
as incomplete or illegible may resubmit
an application provided the application is resubmitted
by the deadline
provided
in section
5.3 of this Bylaw.
5.
11.
The
CAO will advise Applicants in writing with reasons if their application is rejected.
6. CONSIDERATIONS
OF APPLICATIONS
6.1.
Administration
shall review the Complete Application
to determine
if it meets the criteria and
requirements
for an Exemption
and provides
a written report
with
recommendations
to
Council.
6.2.
Council shall
review Administration'
s
report and may:
6.2.
1.
Pass
a resolution directing
Administration
to enter into a Residential Multi -Unit Tax
Incentive Agreement; or
6.2.
2.
Pass a resolution refusing the Complete Application.
6.3.
A resolution directing
Administration
to enter
into
a Residential
Multi -Unit Tax
Incentive
Agreement must include the following:
6.3.
1.
The taxation years to which the Exemption applies;
6.3.
2.
The legal land description; and
6.3.
3.
Property owner'
s name.
6.4.
A Residential Multi -Unit Tax Agreement shall be honoured
notwithstanding
this Bylaw being
amended or repealed after entering into such an agreement.
Bylaw 2006: Residential
Multi -Unit Tax Incentive
Page 4 of 9
6.5.
A resolution passed under section 6.2.
2.
refusing
an application must include the reason(
s)
for refusal.
6.6.
Administration
shall
provide
written
notice
of
a
refusal
to
an Applicant, including
the
resolution passed
under section 6.2.
2.
7. TAX INCENTIVE
AGREEMENT
7.1.
Where Council has passed
a resolution
approving
an Exemption, Administration
shall draft
a Tax Incentive Agreement in accordance with the resolution of Council.
7.2.
A Tax Incentive Agreement must outline the following:
7.2.
1.
The taxation
years to which the Exemption
applies, which
must not include
any
taxation year earlier than the taxation year in which the Exemption
is granted;
7.2.
2.
The extent of the Exemption
for each taxation year to which the Exemption applies;
7.
2.
2.
1.
First Year - 100%
Property Tax Exemption
7.2.
2.
2.
Second Year- 75%
Property Tax Exemption
7.2.
2.
3.
Third Year- 50%
Property Tax Exemption
7.2.
2.
4.
Fourth Year- 25%
Property Tax Exemption
7.2.
3.
A deadline for submission of proof that the Qualifying Property has been approved for
occupancy.
7.2.
4.
Any criteria in section 4 which formed the basis of granting the Exemption and taxation
year or years to which the requirements apply, all of which are deemed to be a condition
or conditions
of the
Residential
Multi -Unit Tax Incentive Agreement. The breach
of
which will result in the cancellation
of the Exemption for the taxation
year or years to
which the criteria applies;
7.2.
5.
In the event
of a cancellation pursuant
to Section
8 of this Bylaw, any monies owed
to the Town shall be immediately paid by the applicant; and
7.2.
6.
Any other conditions Administration
deems necessary
and
the taxation years(
s)
to
which
the condition applies. Residential
Multi - Unit Tax Incentive Agreements
shall be
executed by the chief elected officer, their delegate, and the CAO.
8. CANCELLATION
OF TAX INCENTIVE AGREEMENT:
8.1.
If at any time after an Exemption is granted, Administration
determines that the Applicant or
their application:
8.1.
1.
Did
not
meet
or ceased
to meet any of the applicable
criteria
in Section 4, which
formed the basis of granting the Exemption;
Bylaw 2006: Residential
Multi -Unit Tax Incentive
Page 5 of 9
8.1.
2.
Tax arrears
are owing with respect to the Qualifying Property; or
8.1.
3.
That there was a breach of any condition
of the Residential
Multi -Unit Tax Incentive
Agreement,
8.1.
4.
Administration
shall recommend to Council, and Council may, by resolution, cancel
the Exemption for the taxation
year or years in which the criterion
was not met
or to
which the condition applies.
8.2.
A resolution
passed by Council
pursuant to section 8.
1
must include reasons and identify
the taxation year or years to which the cancellation applies.
8.3.
Administration
shall provide written
notice of cancellation
to
an Applicant, including
the
resolution passed
under section 8.1.
9. REVIEW OF DECISION:
9.1.
Where Administration
has rejected an Application
on the basis that it needs to be completed,
Applicants may apply to Council within 15 business days of receiving notice of the refusal to
review the decision to reject the application.
9.
2.
Applicants may apply to Council
within
15 business days of receiving
a Residential
Multi -
Unit Tax Incentive Agreement to review the Agreement
on the limited
issues of whether it
follows the direction of Council. Council
may revise the Residential
Multi -Unit Tax Incentive
Agreement
or provide
direction to Administration to revise the Tax Incentive Agreement in
accordance with Council'
s initial resolution.
9.3.
Applicants may apply to Council within 15 business days of receiving a notice of
cancellation
to review the cancellation, and Council may uphold
or revoke the cancellation.
10. REVI EW OF BYLAW:
10.
1.
This bylaw shall be reviewed by Council
in a public Council meeting
at least every second
year from the date of passing of the bylaw for the purpose of assessing whether to amend
or repeal the bylaw.
11.
SEVERABILITY:
11.
1.
If any portion of this Bylaw is declared invalid by a court of competent jurisdiction, then the
invalid portion must be severed, and the remainder
of this Bylaw is deemed valid.
Bylaw 2006: Residential
Multi -Unit Tax Incentive
Page 6 of 9
r = Brent Feyter
12. ENACTMENT:
12.
1.
This
Bylaw repeals and replaces Bylaw Na. 1962 and all amendments
hereto.
12.
2.
This Bylaw shall come into force and take effect upon receiving the third reading.
READ a first time this \ `
t
day of
READ a second
time this
54lk day of
READ a third time and finally PASSED this [
d ,
day of ,
2025.
41+-
7 (
Chief Ad'
iinisfrative
Officer--
Anthony Burdett
Bylaw 2006: Residential
Multi -Unit Tax Incentive
Page 7 of 9
SCHEDULE " A"
Application
Form for Residential Multi -Unit Tax Incentive
Pursuant to the Residential Multi -Unit Tax Incentive Bylaw No. 2006
licant & Authorized Agent Information:
Applicant Name:
Mailing Address:
Authorized Agent Name:
If applicable)
Authorized Agent Address:
if different from above)
Email Address:
Phone Number:
Registered Corporate
Name ( If applicable):
Corporate Registry Office
Address
of Applicant:
The Applicant is applying for a four-
year tax incentive for:
New Construction
Expansion
Qualifying Property Information:
Physical address of Assessed
Property:
Legal Description
of Assessed
Property:
Property Tax Roll number:
Development
Permit number:
Assessed property value of previous year:
Assessed property value of current year:
Type and number of units
or dwellings
being built:
Bylaw 2006: Residential
Multi -Unit Tax Incentive
Page 8 of 9
Date construction
will be completed:
Date Qualifying Property is expected to be
approved for occupancy:
Describe, or append, an explanation
of your Exemption and how you meet the criteria for the tax
incentive programs listed above:
Indicate if the application includes the following:
Application
Fee ($ 100.
00 required)
Agent Authorization Form/
Directors' Resolution (
if applicable)
Photos ( optional)
Other materials ( optional)
Date of the Application
Signature of Applicant ( or Applicant'
s Agent)
Print Name
of Applicant ( or Applicant'
s
Agent)
FOR OFFICE
USE ONLY
DATE THE APPLICATION WAS RECEIVED
NAME OF RECIPIENT
Note:
Complete applications
must
be received
by
March
31st
of the year when
the requested
Exemption
is to commence.
Applications and materials may be included in reports to Council and Council agenda packages. All
Qualifying
Properties may be subject to inspection by the Town Administration
to ensure the validity
of the application.
Personal Information required
by the Town of Fort Macleod application
forms
is collected under the authority
of sections 33(
a)
and (e) of the
Alberta
Freedom
of Information and Protection
of Privacy ( FOIP) Act. Your personal information will be used to process your application(
s).
Please be advised that your name, address and details related to your application may be included in reports that are
available
to the public
as required
or allowed by legislation. If you have any questions, please get in touch with the Town'
s FOIP Head
at Liisa Gillingham, Director
of Community
and Protective Services @ 403 553-
4425.
Bylaw 2006: Residential Multi -Unit Tax Incentive
Page 9 of 9