Permissive Tax Exemption (2026-2029, NPO) Bylaw No. 2025-020 — full text

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policies/district-bylaws/pte-%282026-2029-npo%29-bylaw-no-2025-020-%28signed%29.pdf?sfvrsn=9a25c6fb_2" municipality_ids: - gx-000136 content_type: "application/pdf" captured_at: "2026-06-08T05:38:58+00:00" normalize_method: "pdf-pymupdf" normalize_version: "0.2" needs_ocr: false char_count: 14765 --- THE CORPORATION OF THE DISTRICT OF SUMMERLAND BYLAW NUMBER 2025-020 A Bylaw to establish Permissive Exemptions for Property Taxation for Non- Profit Organizations for the 2026, 2027, 2028 and 2029 taxation years WHEREAS Section 224 of the Community Charter provides that Council may exempt certain lands and/or improvements from taxation. NOW THEREFORE the Municipal Council of the Corporation of the District of Summerland, in the Province of British Columbia, in open meeting assembled, enacts as follows: 1. The lands and buildings owned by non-profit organizations listed on the attached Schedule 'A' and further clarified in Maps 'A.1' to 'A.3', unless otherwise specified, shall be exempt from taxation as noted on the schedule for the years 2026, 2027, 2028 and 2029, pursuant to Section 224 of the Community Charter. When ownership changes and the property or portions of properties are no longer used for the reason of the permitted exemption, exemption from taxation will cease. When the property or portions of properties are no longer used for the reason of the permitted exemption, exemption from taxation will cease. This bylaw may be cited as "Permissive Tax Exemption (2026 -- 2029, Non- Profit Organizations) Bylaw No. 2025-020". Reada first, second and third time this 21 day of October, 2025. 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Summerland Golf Society Property Address: 2405 Mountain Avenue Tax Roll #: 325.01995.065 Based on the square footage of the buildings, 25% of the Class 6 land and 33% of the Class 6 improvements are used in commercial activities and are not granted a tax exemption. Map 'A.3' Summerland Recreation Society (Lakeshore Racquets Club) Property Address: 13607 Lakeshore Drive South Tax Roll #: 325.02641.000 Based on the square footage of the buildings, 50% of the Class 6 land and 61% of the Class 6 improvements are used in commercial activities and are not granted a tax exemption. The additional 11% of improvements not receiving exemption represents the area leased for parking.