Non-Residential Tax Incentive Bylaw 2023-869 — full text

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot da8e82d6d52d · verified 2026-06-08 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

## BYLAW 2023-869 ## NON-RESIDENTIAL TAX INCENTIVE BYLAW A BYLAW OF THE VILLAGE OF MANNVILLE, IN THE PROVINCE OF ALBERTA TO PROVIDE NONRESIDENTIAL PROPERTY TAX INCENTIVES FOR NEW OR IMPROVED INDUSTRIAL AND COMMERCIAL DEVELOPMENT. WHEREAS pursuant to the Municipal Government Act, R.S.A. 2000, Chapter M-26, and amendments thereto, permits municipalities to offer multi-year tax exemptions, reductions, or deferrals for non-residential properties to encourage economic growth; AND WHEREAS the Village of Mannville desires to provide property tax incentives to encourage assessment growth and promote non-residential development; NOW THEREFORE the Council of the Village of Mannville, duly assembled, enacts as follows: ## 1. SHORT TITLE - 1.1 This Bylaw may be referred to as the Non-Residential Tax Incentive Bylaw. ## 2. DEFINITIONS - 2.1 Assessment - means assessment as defined in the Municipal Government Act, RSA 2000, c. M-26, s. 284(1)(c). - 2.2 Building - means a building as defined in the MGA, s. 616(a.1). - 2.3 Council - means the duly elected Council of the Village of Mannville. - 2.4 Linear Property - means Linear Property as defined by the MGA, s.284(1)(k). - 2.5 Machinery and Equipment - means machinery and equipment as defined by the MGA s. 284(1)(1). - 2.6 MGA - means the Municipal Government Act, RSA 2000, c-M-26, and amendments thereto. - 2.7 Non-Residential Property Tax Incentive - means a specified reduction of a portion of the Municipal Property Tax levied by the Village of Mannville on an annual basis, but does not include the Alberta School Foundation Fund requisition, M.D. of Minburn Foundation requisition, Special Levies, Improvement Taxes or Frontage Taxes. - 2.8 Provincial Assessor - means the Provincial Assessor as defined by the MGA s. 284(r.2). - 2.9 Tax Arrears - means tax arrears as defined by the MGA, s. 326(c). ## 3. RESPONSIBILITIES - 3.1 The Chief Administrative Officer has the authority to administer the Non-Residential Tax Incentive Program as set out in this bylaw. ## 4. GENERAL ELIGIBILITY AND CRITERIA - 4.1 Eligibility for enrollment in the Non-Residential Tax Incentive Program shall come into effect on the first calendar year after completion of said development. - 4.2 Developments excluded from eligibility in the Non-Residential Tax Incentives Program include: oil tanks and bulk fuel tanks, utility, or communication towers and non-permanent or portable buildings. - 4.3 Property taxes levied on increased assessment due a landlord/tenant improvement are not eligible for cancellation under the Non-Residential Tax Incentive Program. - 4.3 The development must have applied for and have been issued a valid Development Permit from the Village of Mannville's Development Authority. - 4.4 A person, corporation or any other entity with any tax, utility, or accounts receivable account with the Village of Mannville that is in arrears is not eligible to participate in the Non-Residential Tax Incentive Program. - 4.5 Any business not in, or no longer in operation ceases to be eligible to participate in the Non-Residential Tax Incentive Program. - 4.6 Additional development or improvement of an existing improvement on a property is eligible for non-residential tax incentives on the portion of the annual municipal property taxes that are levied on the increased assessment amount resulting from the new improvement. - 4.7 Additional development or improvement of an existing improvement on a property will only qualify for enrollment in the Non-Residential Tax Incentive Program if the property was vacant for a minimum of six (6) months preceding the additional improvement or development. - 4.8 A minimum of a $50,000 increase in assessment due to the additional development or improvement of an existing improvement on a property is required for eligibility in the Non-Residential Tax Incentive Program. - 4.9 Machinery and Equipment that has been designated as such and assessed by the Provincial Assessor is not eligible for enrollment in the Non-Residential Tax Incentive Program. - 4.10 The Non-Residential Tax Incentive Program applicant must own the land being developed. - 4.11 If at any time during the period that the applicant is participating in the NonResidential Tax Incentive Program the property taxes become in arrears, the property will have the incentives withdrawn until such a time that the tax account is paid to current, and the total municipal property tax will become payable for that year. If a property participating in the program enters two years in arrears, the property ceases all eligibility to be considered for the program. - 4.12 If the owner, prior to the end of the incentive time period, sells the qualifying property for which incentives have been granted, the incentives shall end on December 315* in the year of the sale. - 4.13 Applicants must apply in writing to the Chief Administrative Officer to be considered for participation in the Non-Residential Tax Incentive Program. Upon approval of the application, applicants will be required to enter into a Non-Residential Tax Incentive Agreement with the Village of Mannville. - 4.14 Full compliance with the Village of Mannville Land Use Bylaw, as amended or replaced from time to time, and any other pertinent regulations shall be required.   ## 5. NON-RESIDENTIAL TAX INCENTIVE PROGRAM ## 5.1 New Development - i. 1st year of eligibility - 60% cancellation of municipal property taxes. 2. 2nd year of eligibility - 50% cancellation of municipal property taxes. 3. 3rd year of eligibility - 40% cancellation of municipal property taxes. 4. 4'h year of eligibility - 20% cancellation of municipal property taxes. ## 5.2 Improvement to Existing Development - i. 1st year of eligibility - 50% cancellation of the portion of municipal property taxes levied on increased assessment resulting from the new improvement. - il. 2nd year of eligibility - 40% cancellation of municipal property taxes levied on increased assessment resulting from the new improvement. - iii. 3'd year of eligibility - 30% cancellation of municipal property taxes levied on increased assessment resulting from the new improvement. - iv. 4th year of eligibility - 10% cancellation of municipal property taxes levied on increased assessment resulting from the new improvement. ## 6. SEVERABILITY - Should any section, subsection, clause or provision of this Bylaw be declared to be invalid by a court of competent jurisdiction, that subsection, clause or provision shall be severed from this bylaw and will not affect the validity of this bylaw as a whole or any part thereof, other than the part so declared to be invalid. ## 7. ENACTMENT - 7.1 This Bylaw will take effect at the date of final passing thereof and will rescind any previous Tax Incentive Bylaws or Policies of the Village of Mannville. READ a First time this 12th day of December, 2023. READ a Second time this 16th day of January, 2024. READ a Third time this 16th day of January, 2024. Chief Elected Official Res Smile Rex Smith Chief Administrative Officer\_ 1 Houl