Bylaw No. 2117 – 2026 Annual Tax Exemption Bylaw

Grand Forks, British Columbia

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot 4bc7bad558a9 · verified 2026-06-08 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

## THE CORPORATION OF THE CITY OF GRAND FORKS ## BYLAW NO. 2117 ## A Bylaw to Exempt from Taxation Certain Parcels of Land Used for Religious Worship Purposes, Hospital Purposes, Recreation Purposes and Charitable or Philanthropic Purposes Pursuant to the Provisions of the Community Charter The Council of the Corporation of the City of Grand Forks, in open meeting assembled, enacts as follows: 1. This bylaw may be cited, for all purposes as the 2026 Annual Tax Exemption Bylaw No. 2. Pursuant to Section 224(2)(f) of the Community Charter, there shall be exempt from taxation for the fiscal year ended December 31, 2026 with respect to land and improvements, the following parcels of land: - Lots 1 and 2, Block 36, District Lot 108, S.D.Y.D., Plan 72, Roll No. 210-00312.000, located at 920 Central Avenue as shown outlined in bold on a sketch attached hereto and marked as Schedule "A" (United Church); and 4. That portion of Lot 1, District Lot 520, S.D.Y.D., Plan 8653, except Plan H-17064, Roll No. 210-01027.000, located at 2826 75" Avenue and described as follows commencing at the most northerly corner of said Lot 1; thence southeasterly following in the easterly limit of said Lot 1 for 35.5 metres, thence southwesterly, perpendicular to the said easterly limit, for 30.0 metres, thence northwesterly, parallel with the said easterly limit, for 35.5 metres more or less to the intersection with the northerly limit of said Lot 1, thence northeasterly, following in the said northerly limit for 30.0 metres more or less to the point of commencement and containing an area of 1,065 square metres, more or less as shown outlined in bold on a sketch attached hereto and marked as Schedule "B" (Pentecostal Church); and - Lots 30, 31 and 32, Block 36, District Lot 108, S.D.Y.D., Plan 72, Roll No. 21000324.000 located at 7249 9th Street as shown outlined in bold on a sketch attached hereto and marked as Schedule "C" (Catholic Church); and - That portion of Parcel D (KM26760), Block 24, District Lot 108, S.D.Y.D., Plan 23, Roll No. 210-00198.005, located at 7252 7th Street as shown outlined in bold on a sketch attached hereto and marked Schedule "D" (Anglican Church); and - That portion of Lot G, District Lot 380, S.D.Y.D., Plan KAP56079, Roll No. 21000815.160, located at 7048 Donaldson Drive and described as follows - commencing in the southerly boundary of said Lot G distant 13 metres from the most westerly corner of said Lot G; thence northerly, parallel with the westerly boundary of said Lot G, for 38.1 metres more or less to intersection with the northerly boundary of said Lot G, thence easterly following in the northerly boundary of said Lot G for 71 metres, thence southerly, parallel with the said westerly boundary, for 38.1 metres more or less to intersection with the said southerly boundary, thence westerly, following in the said southerly boundary for 71 metres more or less to the point of commencement and containing 2705 square metres as shown outlined in bold on a sketch attached hereto and marked as Schedule "E" (Mennonite Brethren Church); and - That portion of Parcel A, (X23915), Block 16, District Lot 380, S.D.Y.D., Plan 35, Roll No. 210-00776.005, located at 7328 19th Street and described as follows commencing at the most southerly corner of said Parcel "A"; thence northwesterly following in the westerly limit of said Parcel "A", for 17.0 metres; thence northeasterly, perpendicular to the said westerly limit for 24.6 metres; thence southeasterly, parallel with the said westerly limit for 17.0 metres more or less to intersection with the southerly limit of said Parcel "A"; thence southwesterly following in the said southerly limit for 24.6 metres more or less to the point of commencement and containing an area of 418.2 square metres more or less as shown outlined in bold on a sketch attached hereto and marked as Schedule "F" (Christ Lutheran Church of Grand Forks); and - That portion of Lot 1, District Lot 108, S.D.Y.D., Plan KAP45199, Roll No. 21000211.005, located at 7525 4th Street and described as follows - commencing at the most easterly corner of said Lot 1; thence northerly following in the easterly limit of said Lot 1, for 23.2 metres; thence westerly, parallel with the southerly limit of said Lot 1, for 29.0 metres; thence southerly, parallel with the easterly limit of said Lot 1, for 23.2 metres more or less to intersection with the said southerly limit; thence easterly following in the said southerly limit; thence easterly following in the said southerly limit for 29.0 metres more or less to the point of commencement and containing 672.8 square metres more or less as shown outlined in bold on a sketch attached hereto and marked as Schedule "G" (Grand Forks Christian Centre Church); and - Commencing at a point in the westerly boundary of Lot 2, District Lot 520, S.D.Y.D., Plan KAP53800, Roll No. 210-01088.014, located at 7680 Donaldson Drive and described as follows - distant 28.6 metres from the most southerly corner of said Lot 2: thence northerly following in the westerly boundary for 25.1 metres, thence easterly, perpendicular to the said westerly boundary for 35.05 metres more or less to intersection with the easterly boundary of said Lot 2, thence southerly following in the said easterly boundary for 25.1 metres, thence westerly, perpendicular to the said westerly boundary for 35.05 metres more or less to the point of commencement and containing 880 square metres more or less as shown outlined in bold on a sketch attached hereto marked as Schedule "H" (Jehovah's Witnesses Church); and - 15% of the taxable assessed value of the land described as Lot 1, District Lot 520, S.D.Y.D., Plan KAP77684, located at 2495 76"h Avenue, Roll No. 210-01041.010 (First Baptist Church). - Pursuant to Section 224(2)(g) of the Community Charter, there shall be exempt from taxation for the fiscal year ended December 31, 2026 with respect to land and improvements, the following parcel of land: - Lot 1, District Lot 585, S.D.Y.D., Plan KAP27903, Roll No. 210-00551.000, located at 7850 2^° Street (Grand Forks Baptist Church). 4. ursuant to Section 224(2)(b) of the Community Charter, there shall be exempt from axation for the fiscal vear ended December 31st. 2026 with respect to land an improvements, the following parcel of land: - Lot 1, District Lot 380, S.D.Y.D., Plan KAP54909, Roll No. 210-00873.100, located at 7230 2151 Street (Grand Forks Curling Rink). 5. improvements, the following parcels of land: - Lot 5, Block 10, District Lot 108, S.D.Y.D., Plan 23, Roll No. 210-00101.000, located at 366 Market Avenue (Grand Forks Masonic Building Society); and - Lot A, District Lot 108, S.D.Y.D., Plan 38294, Roll No. 210-00405.005, located at 978 72^° Avenue (Sunshine Valley Child Care Society); and - Lot 8, Block 25, Plan 23, District Lot 108, S.D.Y.D., Roll No. 210-00203.000, located at 686 72nd Avenue (Slavonic Senior Citizens Centre); and - Lot A (DD LA9161), District Lot 108, S.D.Y.D., Plan 6691, Roll No. 210-00080.005, located at 7239 2nd Street (Hospital Auxiliary Thrift Shop); and - Lots 23, 24, 25 and 26, Block 29, District Lot 108, S.D.Y.D., Plan 121, Roll Nos. 21000247.025 and 210-00247.030, located at 7353 6th Street (Royal Canadian Legion); and - Parcel B, Block 45, District Lot 108, Plan 72, Roll No. 210-00414.005, located at 876 72nd Avenue (Phoenix Manor Society); and - Lot A, Plan 29781, District Lot 108, Land District 54, Roll No. 210-00416.000, located on 7130 gth Street (Boundary Lodge Assisted Living); and - Lot 1, Plan KAP33344, District Lot 381, S.D.Y.D., Roll No. 210-01092.050, located at 7525 12" Street (Circle of Indigenous Nations Society); and - Lots 10 and 17-20, Block 18, Plan 86, District Lot 108, S.D.Y.D., Roll Nos. 21000158.022 and 210-00158.040, located at 565 71st Avenue; (Grand Forks Seniors' Society); and - Lots 5, 6, and 7, Block 20, Plan KAP23, District Lot 108, S.D.Y.D., Roll No. 21000171.100, located at 524 Central Avenue (Grand Forks Art Gallery Society); and - Lot A, Block 1, District Lot 108, Plan 23, Roll No. 210-00010.060, located at 7114 2nd Street (Boundary Helping Hands Feline Rescue Society); and - Lot 1, District Lot 108, Plan KAS1663, Roll No. 210-00168.110, located at 556 73rd Avenue (Kootenay Society for Community Living); and - Lot 2, District Lot 108, Plan KAS1663, Roll No. 210-00168.120, located at 558 73rd Avenue (Kootenay Society for Community Living); and - Lot 1, District Lot 108, Plan EPP124813, Roll No. 210-00220.102, located at Riverside Drive (Sculpture Art Academy). Read a first, second and third time by the Municipal Council this 15th day of September, 2025. Finally adopted on this 6th day of October, 2025. <!-- image --> <!-- image --> Mayor Everelt Baker LAME Corporate Officer - Kevin McKinnon ## CERTIFICATE I hereby certify the foregoing to be a true copy of the "2026 Annual Tax Exemption Bylaw No. 2117" as adopted by the Municipal Council on this 6th day of October, 2025. Corporate Officer of the Municipal Council of the City of Grand Forks Schedule "A" <!-- image --> ## Schedule "B" <!-- image --> :: ## Schedule "C" <!-- image --> ... ## Schedule "D" <!-- image --> ## Schedule "E" <!-- image --> ''... losi :.:: .r... Schedule "F" <!-- image --> ## Schedule "G" <!-- image --> Schedule "H" <!-- image -->