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THE CORPORATION OF THE CITY OF ENDERBY
BYLAW NO. 1663
A BYLAW TO PROVIDE FOR A REVITALIZATION TAX EXEMPTION PROGRAM
WHEREAS under the provisions of Section 226 of the Community Charter, Council may by
bylaw adopt a revitalization tax exemption program;
AND WHEREAS Council wishes to establish a revitalization tax exemption program to
encourage environmental remediation and redevelopment within the municipality;
AND WHEREAS Council has considered this Bylaw in conjunction with the objectives and
policies set out under Section 165 of the Community Charter in its financial plan;
AND WHEREAS notice of the proposed bylaw has been given in accordance with Section 227
of the Community Charter;
NOW THEREFORE, the Council of the City of Enderby enacts in open meeting as follows:
1. CITATION
a. This Bylaw may be cited as "City of Enderby Revitalization Tax Exemption Bylaw
No. 1663, 2018".
2. DEFINITIONS
"Assessed Value" has the same meaning as set out in the Assessment Act of British
Columbia;
"Brownfield" means an abandoned, idle or underutilized property where past actions
have caused known or suspected environmental contamination;
"Building Permit" means a permit issued by the City that authorizes the construction,
alteration or extension of a building or structure;
"City" means the City of Enderby;
"Construction Value" means the total cost of a proposed building or structure as
indicated on the respective Building Permit;
"Council" means the duly elected Council of the City;
"Exemption Certificate" means a Revitalization Tax Exemption Certificate issued by the
City under this bylaw in respect of an eligible property;
"Owner" means the registered owner in fee simple of a property;
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"Revitalization Tax Exemption Agreement" means an agreement between the City
and an owner of an eligible property under this program in respect of the matters
described in Section 226(7) of the Community Charter.
3. REVITALIZATION TAX EXEMPTION PROGRAM
a. The reasons for, and objectives of, the Revitalization Tax Exemption Program
established under this Bylaw is intended to encourage remediation and
redevelopment of vacant brownfield properties located within the City limits.
b. The Revitalization Tax Exemption Program is intended to accomplish Council's
objectives by providing property tax relief to property owners who:
remediate vacant brownfield properties, AND
undertake construction to the newly remediated vacant lot with a
construction value of no less than $150,000.
c. A property owner must enter into a Revitalization Tax Exemption Agreement with
the City that determines the conditions for eligibility for a specific property.
d. The extent of the tax exemptions available under the Revitalization Tax
Exemption Program is the municipal portion of the tax increase directly
attributable to the increase in assessed value of improvements on the property
resulting from the construction as outlined in Section 3(b).
e. The amount of the tax exemption that may be provided under this bylaw is
calculated as follows:
Years 1-5:
100% of the increase in assessed improvement value
Year 6:
80% of the increase in assessed improvement value
Year 7:
60% of the increase in assessed improvement value
Year 8:
40% of the increase in assessed improvement value
Year 9:
20% of the increase in assessed improvement value
Year 10:
10% of the increase in assessed improvement value
Year 1 is deemed to begin the year following the year the Building Permit for the
eligible construction has been issued and the Revitalization Tax Exemption
Certificate has been issued.
f. The maximum term of a tax exemption that may be provided is 10 years.
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g. The Revitalization Tax Exemption Program established herein does not apply
retroactively.
4. APPLICATION PROCESS
a. An owner of a property who wishes to apply for a tax exemption under this Bylaw
must, prior to remediation and construction, submit a written application to the
City.
b. Once an application is received by the City, a Revitalization Tax Exemption
Agreement must be entered into between the City and the Owner.
5. REVITALIZATION TAX EXEMPTION CERTIFICATE
a. Once the conditions established under this Bylaw and the Revitalization Tax
Exemption Agreement have been met, a Revitalization Tax Exemption Certificate
will be issued.
6. CANCELLATION OF AN EXEMPTION CERTIFICATE
a. An Exemption Certificate may be cancelled by the City if any of the following
occur:
the Owner breaches any conditions of this Bylaw, the Agreement, or the
Exemption Certificate;
the Owner allows the property taxes to go into arrears; or
the Owner requests the Exemption Certificate to be cancelled.
7. BYLAW REVISIONS
a. Council authorizes the revision of City of Enderby Revitalization Tax Exemption
Bylaw No. 1663, 2018 in accordance with the revisions authorized pursuant to
Section 1(2) of Bylaw Revision Regulation 367/2003.
b. The Revitalization Tax Exemption Bylaw, as revised under a revision Bylaw, shall
be brought before Council for consideration of first, second and third readings
and adoption in accordance with Part 5 of the City of Enderby Council Procedure
Bylaw No. 1502, 2012, as amended from time to time, except that before third
reading, the Corporate Officer must certify that the proposed revised bylaw has
been revised in accordance with Section 3 of Bylaw Revision Regulation
367/2003.
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8. SEVERABILITY
a. If any section, subsection or phrase of this Bylaw is for any reason held to be
invalid by a Court of competent jurisdiction, the section, subsection or phrase
may be severed from the Bylaw without affecting the validity of the remainder of
the Bylaw.
b. Any enactments referred to herein is a reference to an enactment of British
Columbia and regulation thereto, as amended, revised, consolidated or replaced
from time to time.
READ a FIRST time this 15th day of October, 2018.
READ a SECOND time this 15th day of October, 2018.
READ a THIRD time this 15th day of October 2018.
NOTICE pursuant to Section 227(3) of the Community Charter provided on the 25th day of
October, 2018, and the 1st day of November, 2018.
ADOPTED this 5th day of November, 2018.
____________________________
_______________________________
MAYOR
CHIEF ADMINISTRATIVE OFFICER