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CITY OF DELTA
BYLAW NO. 8331
A bylaw to establish a revitalization tax exemption program to
encourage new development in Ladner Village
WHEREAS Council may, by bylaw, establish a revitalization tax exemption
program to encourage various types of revitalization to achieve a range of economic,
social and environmental objectives, pursuant to Section 226 of the Community
Charter;
AND WHEREAS Council recognizes the importance of accelerating new
business, commercial and retail investment, new employment, and new investment in
housing;
AND WHEREAS Council has identified Ladner Village as an area with
opportunities for commercial, multi-unit residential and mixed-use development and
wishes to encourage revitalization through incentives;
AND WHEREAS a revitalization tax exemption program bylaw may only be
adopted after notice of the proposed bylaw has been given in accordance with Section
227 of the Community Charter;
AND WHEREAS Council has considered the proposed bylaw in conjunction
with the objectives and policies set out in its financial plan under Section 165(3.1)(c)
[use of permissive tax exemptions] of the Community Charter.
NOW THEREFORE the Council of the City of Delta, in open meeting
assembled, ENACTS AS FOLLOWS:
Citation
1.
This bylaw may be cited for all purposes as "Ladner Village Revitalization
Tax Exemption Program Bylaw No. 8331, 2023".
Application
2.
This bylaw applies only to Eligible Projects within the Ladner Village
Economic Investment Incentive Zone.
Definitions
3.
For the purpose of this bylaw,
"Base Year" means the year in which the Tax Exemption Certificate is issued.
Bylaw No. 8331
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"Construction Value" means the total value of all construction work related to
an Eligible Project, as certificated by a qualified professional acceptable to the
General Manager of Finance.
"Eligible Project" means a construction project consisting of the construction
of one or more multi-unit residential, commercial or mixed-use buildings
having a total Construction Value of two million dollars or more.
"General Manager of Finance" means the City's General Manager of Finance
and includes his or her designate.
"Ladner Village Economic Investment Incentive Zone" means the area shown
within bold black outline on Schedule A.
"Municipal Property Taxes" means property value taxes imposed under
Section 197 of the Community Charter.
"Owner" has the same meaning as in the Community Charter and where there
is more than one owner of the relevant land, a reference in this bylaw to the
owner of the land is a reference to all owners of it.
"Purpose Built Rental Housing" means a building containing five or more
dwelling units that is designed and used exclusively for residential purposes
and that is built after the adoption of a zoning bylaw that limits the form of
tenure of the dwelling units in the building to residential rental tenure or after
the date on which notice of a housing agreement between the Owner and the
City limiting the form of tenure of the dwelling units in the building to
residential rental tenure is filed in the land title office.
"Revitalization Tax Exemption Agreement" means a tax exemption agreement
between the Owner and the City in generally the form attached as Schedule
B.
"Tax Exemption" means a revitalization tax exemption pursuant to a Tax
Exemption Certificate.
"Tax Exemption Certificate" means a tax exemption certificate issued under
this bylaw generally in the form attached as Schedule C.
Reasons for the Program
4.
The reasons for the adoption of this tax exemption program bylaw are those
described in the recitals.
Objective of the Program
5.
The objective of the tax exemption program established by this bylaw is to
encourage the construction of multi-unit residential, commercial and mixed-
use buildings in the Ladner Village Economic Investment Incentive Zone.
Bylaw No. 8331
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Means of Accomplishing the Program Objective
6.
The City intends to accomplish the program's objectives by providing tax
exemptions in respect of land on which Eligible Projects are to be constructed.
Description of Eligible Property
7.
Land on which an Eligible Project is to be constructed is eligible for a Tax
Exemption under the program.
Extent of Tax Exemptions Available
8.
A Tax Exemption provided under the program must be equal to the amount by
which the Municipal Property Taxes on the land and improvements on it
during each year of the term of the Tax Exemption would otherwise exceed
the Municipal Property Taxes that were imposed on the land and the
improvements on it in the Base Year.
Term of Exemption
9.
Subject to section 10, the maximum term of an exemption that may be
provided under this bylaw is three years.
10.
If the building or buildings comprising an Eligible Project are all Purpose Built
Rental Housing, the maximum term of an exemption under this bylaw in
relation to that project is five years.
Latest Date Tax Exemption Certificate may be Issued
11.
A Tax Exemption may only be provided under this bylaw if the Tax Exemption
Certificate that relates to that exemption is issued on or before October 31,
2028.
Application for Tax Exemption
12.
An application for a Tax Exemption under this bylaw may be made by the
Owner of the lands in respect of which the exemption is sought by submitting
to the City a completed application in a form prescribed by the General
Manager of Finance and by providing the following:
(a) a certificate showing that all taxes assessed, and rates, charges and fees
imposed on the land, and that were owing before the date of the
application, have been paid;
(b) a copy of the most recent property assessment notice for the lands;
(c) a complete description of the Eligible Project, including
(i)
plans of the project prepared by a qualified professional in a form
sufficient to enable the General Manager of Finance to reasonably
Bylaw No. 8331
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determine if the building or buildings proposed to be constructed
constitute an Eligible Project, and
(ii)
a certificate prepared by a qualified professional acceptable to the
General Manager of Finance certifying the Construction Value of
the Eligible Project; and
(d) such other information, if any, that the General Manager of Finance
requests.
13.
A Tax Exemption Certificate may be issued in a calendar year only if an
application that meets the requirements of this bylaw is made on or before
July 31 of that year.
14.
An application for a Tax Exemption under this bylaw must be made before a
building permit has been issued for any building that is part of the Eligible
Project.
15.
Subject to section 16, for the purpose of this bylaw and the applicable
Revitalization Tax Exemption Agreement and Tax Exemption Certificate, the
Eligible Project to which those instruments apply is the Eligible Project
described in the application for a Tax Exemption.
16.
On application by the Owner, after a Tax Exemption Certificate is issued, the
City may approve an amendment of the Revitalization Tax Exemption
Agreement and the Tax Exemption Certificate to change the description of the
Eligible Project to which those instruments apply, but if as a result of the
revision the Eligible Project ceases to consist entirely of Purpose Built Rental
Housing, the term of any remaining Tax Exemption shall be adjusted in the
revised Revitalization Tax Exemption Agreement and Tax Exemption
Certificate to conform with this bylaw.
Revitalization Tax Exemption Agreement
17.
After an application is made for a Tax Exemption, the City may, but is not
required to, conditionally approve the application by requesting that the Owner
of the lands on which the Eligible Project is to be undertaken enter a
Revitalization Tax Exemption Agreement with the City. For certainty, in
considering whether to enter a Revitalization Tax Exemption Agreement, the
City may consider any factor it considers appropriate, including whether the
Owner is ready to submit a building permit application for the Eligible Project.
Tax Exemption Certificate
18.
If, on or before October 1 of a calendar year, the Owner and the City have
entered a Revitalization Tax Exemption Agreement and the Owner has
fulfilled all requirements or conditions of the Agreement that are applicable to
the issuance of a Tax Exemption Certificate, a Tax Exemption Certificate will
be issued by the General Manager of Finance in accordance with the
Revitalization Tax Exemption Agreement on or before October 31 of that year.
Bylaw No. 8331
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Cancellation of Tax Exemption Certificate
19.
A Tax Exemption Certificate may be cancelled by the City at the request of
the Owner or if any of the conditions in the Tax Exemption Certificate are not
met.
Recapture Amount
20.
If a Tax Exemption Certificate is cancelled, the Owner must pay to the City
within one month of the cancellation becoming effective, the amounts referred
to in the Revitalization Tax Exemption Agreement and the Tax Exemption
Certificate.
Municipal Fee Reductions
21.
An Owner of land on which an Eligible Project is to be constructed may make
an application for a reduction of building permit fees and plumbing permit fees
applicable to the Eligible Project under Consolidated Fees Bylaw No. 7273,
2013 by submitting a complete application on a form prescribed by the
General Manager of Finance, provided the application is made at least one
month before the date of the building permit or plumbing permit application to
which it relates.
22.
An application for a reduction of building permit or plumbing permit fees or
both for an Eligible Project must include the following:
(a) a certificate showing that all taxes assessed, and rates, charges and fees
imposed on the land, and that were owing before the date of the
application, have been paid;
(b) a copy of the most recent property assessment notice for the lands;
(c) a complete description of the Eligible Project, including
(i)
plans of the project prepared by a qualified professional in a form
sufficient to enable the General Manager of Finance to reasonably
determine if the building or buildings proposed to be constructed
constitute an Eligible Project, and
(ii)
a certificate prepared by a qualified professional acceptable to the
General Manager of Finance certifying the Construction Value of
the Eligible Project; and
(d) such other information, if any, that the General Manager of Finance
requests.
23.
If, after reviewing the application and the information provided with it, the
General Manager of Finance is satisfied that the proposed project is an
Eligible Project, the General Manager of Finance shall notify the Owner in
writing of that determination and after such notification, the building permit
and plumbing permit fees applicable to any building permit or plumbing permit
application made in respect of the Eligible Project shall be reduced by:
Bylaw No. 8331
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(a) in the case of a building that is part of an Eligible Project that consists only
of buildings that are Purpose Built Rental Housing, 80%; and
(b) in the case of a building that is part of an Eligible Project that includes one
or more buildings that are not Purpose Built Rental Housing, 60%.
READ A FIRST time the 25th day of
September, 2023.
READ A SECOND time the 25th day of September, 2023.
READ A THIRD time the 25th day of September, 2023.
FINALLY CONSIDERED AND ADOPTED the 16th day of October, 2023.
"Dylan Kruger"
Dylan Kruger
Acting Mayor
"Michelle Jansson"
Michelle Jansson, CMC
City Clerk
Schedule 'A' - Ladner Village Economic Investment Incentive Zone
Schedule 'B' - Revitalization Tax Exemption Agreement
Schedule 'C' - Tax Exemption Certificate
Bylaw No. 8331
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Schedule 'A' - Ladner Village Economic Investment Incentive Zone
Bylaw No. 8331
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SCHEDULE 'B'
REVITALIZATION TAX EXEMPTION AGREEMENT
THIS AGREEMENT dated for reference the _____ day of _______________, 20___.
BETWEEN
[Insert name and address of Owner of Land in respect of
which the revitalization exemption will apply]
(the "Owner")
AND
CITY OF DELTA
4500 Clarence Taylor Crescent
Delta, British Columbia
V4K 3E2
("Delta")
WHEREAS:
A.
The Owner is the registered Owner in fee simple of Land in Delta at [civic
address] legally described as [legal description] (the "Land");
B.
Delta Council has established a revitalization tax exemption program for the
purpose of encouraging commercial, multi-unit residential and mixed-use
development and has included within the "Ladner Village Revitalization Tax
Exemption Program Bylaw 8331, 2023" a designation of areas, which include
the Land, as the Ladner Village Economic Investment Zone; and
C.
The Owner proposes to undertake an Eligible Project on the Land and has
applied to Delta to take part in the revitalization tax exemption program in
respect of the Eligible Project and Delta has agreed to accept the Eligible
Project under the program.
THIS AGREEMENT WITNESSES that in consideration of the mutual covenants and
agreements contained in this Agreement and the payment by the Owner to Delta of
consideration in the amount of $1 (One Dollar), the receipt and sufficiency of which
are acknowledged by Delta, Delta and Owner covenant and agree with each other as
follows:
DEFINITIONS
1. Unless otherwise defined herein, all words and phrases in this Agreement shall
have the same meaning as in the Ladner Village Revitalization Tax Exemption
Program Bylaw No. 8331, 2023 (the "Bylaw").
Bylaw No. 8331
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2. In this Agreement:
a. Eligible Project" means the Eligible Project described in the application for
a Tax Exemption for the Land under the Bylaw, or, if applicable, as it has
been revised with the City's approval under the Bylaw.
REVITALIZATION TAX EXEMPTION
3.
Subject to fulfilment of the conditions set out in this Agreement and in the Bylaw,
Delta shall issue a Tax Exemption Certificate entitling the Owner to a Tax
Exemption in respect of Municipal Property Taxes for the calendar year(s) set
out in this Agreement. The Tax Exemption Certificate shall be in the form
prescribed by the Bylaw.
TERM
4.
Provided the requirements of this Agreement and of the Bylaw are met, the Tax
Exemption shall be for the taxation years ________ to ________, inclusive.
5.
Throughout the term of this Agreement, the Owner shall operate, repair and
maintain the Land and Eligible Project and will keep the Land and Eligible
Project in a state of good repair as a prudent owner would.
CONDITIONS
6.
A Tax Exemption is subject to the following conditions:
(a)
the Owner must obtain a building permit for all buildings of which the
Eligible Project is comprised within [insert number] months of the date
the Tax Exemption Certificate is obtained;
(b)
the Owner must commence construction of the Eligible Project as soon
as reasonably possible after the building permit for the Eligible Project is
obtained and must diligently continue with that construction until the
Eligible Project is completed;
(c)
the Owner must obtain an occupancy permit for all buildings of which the
Eligible Project is comprised within [insert number] months of issuance
of the building permit for the project;
(d)
the Owner must complete or cause to be completed construction of the
Eligible Project in a good and workmanlike fashion and in strict
compliance with the plans and specifications attached to and forming
part of this Agreement as Appendix "A";
(e)
the Owner must provide Delta with a certificate from the Owner's design
professional in form and content acceptable to the Delta's General
Manager of Development, certifying the actual cost to complete the
Eligible Project;
(f)
the Owner must not sell, assign, or otherwise transfer all or a portion of
its equitable or legal interest in the Land unless the transferee takes an
Bylaw No. 8331
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assignment of this Agreement and agrees to be bound by it, unless the
sale, assignment or transfer is of a strata lot created by stratification
pursuant to section 16; and
(g)
the property taxes in respect of the Land must not go into arrears or
become delinquent.
7.
The Owner shall construct the Eligible Project and, at all times during the term
of the Tax Exemption, use and occupy the Land and the Eligible Project in
compliance with all statutes, law, regulations and orders of any authority having
jurisdiction, and without limiting the generality of the foregoing, all federal,
provincial, or municipal laws, statutes, bylaws licences, permits or approvals,
including all the rules, regulations, policies, guidelines, criteria or the like made
under or pursuant to any such laws.
8.
The Owner must pay to Delta in relation to the Eligible Project the cost of all tie-
ins of works and services associated with the alteration to improvements, to
existing storm and sanitary sewers, water mains, water meters, driveways and
other municipal services.
9.
For greater certainty, under no circumstances will the Owner be entitled under
this Agreement or the Bylaw to any cash credits, any carry forward Tax
Exemption credit or any return for any taxes paid or Municipal Property Taxes
paid.
TAX EXEMPTION
10.
The amount of the Tax Exemption from Municipal Property Taxes during each
year of the term of the exemption shall be equal to the amount by which the
Municipal Property Taxes on the Land and improvements on it for that year
would otherwise exceed the Municipal Property Taxes that were imposed on
the Land and improvements on it in 20__ (Base Year).
11.
Subject to early cancellation of the Tax Exemption Certificate under section 12,
the Tax Exemption will be available for the taxation years [___-- through -----].
CANCELLATION
12.
Delta Council may in its sole discretion cancel the Tax Exemption Certificate at
any time:
(a)
on the written request of the Owner;
(b)
effective immediately if the Eligible Project fails to meet any of the
requirements for an Eligible Project as defined in this Bylaw; or
(c)
effective immediately if at any time any of the conditions in the Tax
Exemption Certificate or this Agreement are not met.
Bylaw No. 8331
- 11 -
13.
A Tax Exemption Certificate cancellation does not apply to taxation in a
calendar year unless the Tax Exemption Certificate is cancelled on or before
October 31 in the preceding year.
14.
Subject to section 15, if for any reason whatsoever the Tax Exemption
Certificate is cancelled, the Owner of the Land for which the Tax Exemption
Certificate was issued must remit to Delta an amount equal to the value of the
Tax Exemption received, whether it is received before or after the date of the
cancellation of the Tax Exemption Certificate.
15.
If the Tax Exemption Certificate is cancelled because the Owner has failed to
meet condition 6(f) of this Agreement [sale, assignment or transfer without
agreement], the Owner of the Land for which the Tax Exemption Certificate was
issued must remit to Delta an amount equal to the value of any Tax Exemption
received after, but not before, the date of the cancellation of the Tax Exemption
Certificate.
EFFECT OF STRATIFICATION
16.
If the Owner stratifies any building on the Land under the Strata Property Act,
the Tax Exemption shall be prorated among the strata lots in accordance with
the unit entitlement of each strata lot for:
(a)
the current and each subsequent tax year during the currency of this
Agreement if the strata plan is accepted for registration before May 1; or
(b)
for each subsequent tax year during the currency of this Agreement if
the strata plan is accepted for registration on or after May 1.
DELTA'S RIGHTS AND POWERS
17.
Nothing contained or implied in this Agreement prejudices or affects Delta's
rights and powers in the exercise of its functions or its rights and powers under
any public and private statutes, bylaws, orders, or regulations to the extent the
same are applicable to the Land, all of which may be fully and effectively
exercised in relation to the Land as if this Agreement had not been executed
and delivered by the Owner.
GENERAL PROVISIONS
18.
It is mutually understood, agreed, and declared by and between the parties that
Delta has made no representations, covenants, warranties, guarantees,
promises, or agreements (oral or otherwise), express or implied, with the Owner
other than those expressly contained in this Agreement.
19.
This agreement shall enure to the benefit of and is binding on the parties and
their respective heirs, executors, administrators, successors and assigns.
20.
The Owner shall, on the request of Delta, execute and deliver or cause to be
executed and delivered, all such further transfers, Agreements, documents,
instruments, easements, statutory rights of way, deeds and assurances, and
Bylaw No. 8331
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do and perform or cause to be done and performed, all such acts and things as
may be, in the opinion of Delta necessary to give full effect to the intent of this
Agreement.
21.
Time is of the essence of this Agreement.
22.
This Agreement constitutes the entire Agreement between the Owner and Delta
with regard to the subject matter hereof and supersedes all prior Agreements,
understandings, negotiations, and discussions, whether oral or written of Delta
with the Owner.
23.
Any notice or other communication required or contemplated to be given or
made by any provision of this Agreement shall be given or made in writing and
either delivered personally (and if so, shall be deemed to be received when
delivered) or mailed by prepaid registered mail in any Canada Post office (and
if so, shall be deemed to be delivered on the fifth business day following such
mailing except that, in the event of interruption of mail service notice shall be
deemed to be delivered only when actually received by the party to whom it is
addressed), so long as the notice is addressed as follows:
to the Owner at:
*[insert name]
*[insert address]
and:
to Delta at:
CITY OF DELTA
4500 Clarence Taylor Crescent
Delta, British Columbia V4K 3E2
Attention: General Manager of Finance
or to such other address to which a party hereto from time to time notifies the
other parties in writing.
24.
No amendment or waiver of any portion of this Agreement shall be valid unless
in writing and executed by the parties to this Agreement.
25.
Waiver of any default by a party shall not be deemed to be a waiver of any
subsequent default by that party.
26.
This Agreement is not intended to create a partnership, joint venture, or agency
between the Owner and Delta.
27.
This Agreement shall be construed according to the laws of the Province of
British Columbia.
28.
This Agreement is effective from and after the date it has been executed by
both the Owner and Delta.
Bylaw No. 8331
- 13 -
29.
Unless otherwise expressly provided in this Agreement, whenever Delta is
permitted to make or give any decision, direction, determination, or consent,
Delta may act in its sole discretion.
30.
Unless otherwise expressly provided in this Agreement, the expense of
performing the obligations and covenants of the Owner contained in this
Agreement, and of all matters incidental to this Agreement, is solely that of the
Owner.
31.
The Owner represents and warrants to Delta that:
(a)
all necessary corporate actions and proceedings have been taken by the
Owner to authorize its entry into and performance of this Agreement;
(b)
upon execution and delivery on behalf of the Owner, this Agreement
constitutes a valid and binding contractual obligation of the Owner;
(c)
neither the execution and delivery, nor the performance of this
Agreement shall breach any other Agreement or obligation, or cause the
Owner to be in default of any other Agreement or obligation, respecting
the Land; and
(d)
the Owner has the corporate capacity and authority to enter into and
perform this Agreement.
32.
If any portion of this Agreement is held invalid by a court of competent
jurisdiction, the invalid portion shall be severed and the decision that is invalid
shall not affect the validity of the remainder of the Agreement.
33.
If there is any conflict between the terms and conditions of this Agreement and
the provisions of the Bylaw, the Bylaw shall take precedence to the extent of
the conflict.
34.
Wherever the singular or masculine is used in this Agreement, the same shall
be construed as meaning the plural, the feminine or body corporate where the
context or the parties thereto require.
Bylaw No. 8331
- 14 -
IN WITNESS WHEREOF the parties hereto have executed this Agreement as
follows:
Executed this ___ day of _______202_ by CITY OF DELTA by its authorized
signatories:
__________________________________
Mayor
__________________________________
City Clerk
Executed this ___ day of _______202_ by _________________________
by
its authorized signatories:
_____________________________________
Name:
_____________________________________
Name:
Appendix A - Project Plans and Specifications
Bylaw No. 8331
- 15 -
SCHEDULE 'C'
TAX EXEMPTION CERTIFICATE
Date of Issuance: ________________________
Date of Expiry: __________________________
P.I.D. ___________-_______-_________ (the "Parcel")
Folio #: ____________________________
Address: ____________________________
Amount
The amount of the Tax Exemption from Municipal Property Taxes for the Parcel for
each year of the term of this Tax Exemption Certificate will be equal to the difference
between:
i
that year's Municipal Property Taxes for the Parcel for land and
improvements, and
ii the Municipal Property Taxes for the Parcel imposed in the Base Year for land
and improvements.
Term
Unless it is cancelled, this Tax Exemption Certificate shall be in effect for
_____________ (_) years commencing in _____[insert first year].
Conditions
This Tax Exemption Certificate is issued on the following conditions:
(a)
the Owner must not sell, assign, or otherwise transfer all or a portion of
its equitable or legal interest in the Parcel unless the transferee takes
an assignment of the Revitalization Tax Exemption Agreement that
was a condition of the issuance of this Tax Exemption Certificate and
agrees to be bound by it, unless the sale, assignment or transfer is of a
strata lot created by stratification of the Parcel;
(b)
the property taxes in respect of the Parcel must not go into arrears or
become delinquent;
(c)
the Parcel is not put to any use that is not permitted in the [insert
zoning] zone; and
Bylaw No. 8331
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(d)
all requirements, terms and conditions of the Bylaw, the Revitalization
Tax Exemption Agreement and this Tax Exemption Certificate have
been met by the Owner.
Cancellation
If any term or condition of this Tax Exemption Certificate is not met, Delta Council
may cancel the Tax Exemption Certificate. A cancellation of this Tax Exemption
Certificate does not apply to taxation in a calendar year unless it is cancelled on or
before October 31 in the preceding year.
Recapture
Subject to the paragraph below, if this Tax Exemption Certificate is cancelled, the
Owner must remit to Delta an amount equal to the value of any Tax Exemption
received, whether it is received before or after the date of cancellation of this Tax
Exemption Certificate.
Despite the paragraph above, if the Tax Exemption Certificate is cancelled solely
because the Owner has failed to meet condition (a) [sale, assignment or transfer
without agreement], the Owner of the Land for which the Tax Exemption Certificate
was issued must remit to Delta an amount equal to the value of any Tax Exemption
received after, but not before, the date of the cancellation of the Tax Exemption
Certificate.
Definitions
All words and phrases in this Tax Exemption Certificate shall have the same
meaning as in the Ladner Village Revitalization Tax Exemption Program Bylaw No.
8331, 2023.
Issued By:
_________________________________________________
General Manager of Finance
City of Delta