Tax Exemption Policy for Non-Profit Organizations (Policy 35) — full text

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TOPIC: Tax Exemption for Non-Profit Organizations POLICY NUMBER: 35 DATE APPROVED: October 15, 2013 (#2013-131) DATE REVISED: November 19, 2013 (#2013-141) March 18, 2014 (#2014-043) February 17, 2015 (#2015-025) & (#2015-026) September 15, 2015 (#2015-126) April 19, 2016 (#2016-055) September 20, 2016 (#2016-120) February 21, 2017 (#2017-18) July 25, 2017 (#2017-101) October 17, 2017 (#2017-140) February 10, 2020 (#2020-015) October 13, 2020 (#2020-118) February 9, 2021 (#2021-017) March 9, 2021 (#2021-037) June 8, 2021 (#2021-073) July 13, 2021 (#2021-088) February 13, 2024 (#2024-017) April 14, 2026 (#2026-034) 1. In accordance with Section 71 of the Municipal Government Act, being Chapter 18 of the Revised Statutes of Nova Scotia 1998, Municipal Council for the Municipality of the County of Antigonish hereby enacts a policy with respect to tax exemption for certain properties. 2. This policy shall be known as the Tax Exemption Policy. 3. Municipal Council may, from time to time by resolution, identify by assessment account number and by description, certain properties, which are exempt from taxes and rates levied by the Municipality, including area rates and fire protection rates in areas served by a water system in the Municipality levied in order to recover that part of the cost of the water system that is attributable to fire protection. 4. Unless the description of the property in the policy identifies that the tax exemption applies in regard to a specific portion of the assessment for the property, the exemption is for 100% of taxes and rates levied by the Municipality, including area rates and fire protection rates. Where the description of a property in the policy makes reference to a portion of the assessment, the property is exempt from such taxes and rates only to the extent of the portion referenced in the policy. 5. Each of the properties identified in the Policy is exempted upon the condition that, and only for so long as, the property (or portion of the property, in the case of a partial exemption from taxes and rates) meets the conditions of eligibility set out for the part of the policy. 6. When a property listed in the policy ceases to meet the applicable conditions of eligibility for the tax exemption, the tax exemption shall cease and the owner of the property shall immediately be liable for the taxes and rates on such property for a portion of the fiscal year then unexpired. POLICY #35 PAGE 2 TAX EXEMPTION POLICY FOR NON-PROFIT ORGANIZATIONS 7. Owners of the properties listed in the Policy shall report to the Municipality's Municipal Clerk/Treasurer any change in the status of the ownership or use of the property which would affect or could reasonably be interpreted as affecting its eligibility for tax exempted status pursuant to this Policy within thirty (30) days of such change. This Policy shall have effect and shall apply to rates and taxes that are payable or would otherwise be payable during the fiscal year April 1, 2013 - March 31, 2014 and each subsequent fiscal year thereafter. POLICY #35 PAGE 3 TAX EXEMPTION POLICY FOR NON-PROFIT ORGANIZATIONS TAX EXEMPTION POLICY PROPERTY LIST PART 1 Properties must be owned or leased by non-profit community, charitable, fraternal, education, religious, cultural or sporting organizations that might otherwise be the responsibility of Council. District 1 Account # Name Property Description 03377903 Harbour Authority of Ballantynes Cove Tuna Interpretive Centre 01415557 Catholic Episcopal Corporation Arisaig Hall 00695491 Maryvale Schoolhouse Hall Society School (Hall) 00661295 Cape George Development Association Heritage Museum 03377857 Harbour Authority of Arisaig Interpretive Centre 01556347 Four Valley's Fire Department Fire Department 03377865 Cape George Lighthouse Lighthouse 03377873 Harbour Authority of Livingstone's Cove Harbour Authority 03892123 Municipality of the County of Antigonish Land (Cape George Point) 10110211 Harbour Authority of Livingston's Cove Lot 2A, Livingstone's Cove 01413996 Roman Catholic Episcopal Corporation Glebe House (05549 Hwy 245) 09100466 North Shore Development Association Picnic Area Cape George Pt. District 2 Account # Name Property Description 09025057 Harbour Authority of Cribbons Point Harbour Authority 07150768 Harbour Authority of Cribbons Point Harbour Authority 05805686 Antigonish Yacht Club Yacht Club 03394514 Mini Trail Community Centre Association Hall 10086760 Triton Brook, Fairmont 1.73 Acre Land 00098663 Antigonish Golf & Country Club Lot "1B", Sport Facility 04400623 Catholic Episcopal Corp of Antigonish St. Columbus Church and Glebe House District 3 Account # Name Property Description 03394522 St. Josephs Lakeside Community Centre Hall 02577623 Lochaber Community Development Association Hall 02354063 Municipality of the County of Antigonish Keppoch Recreation Facility District 4 Account # Name Property Description 05088046 Lions Club of Antigonish Hall 10137519 Bens Brae Lot 07-26 05832128 Hugh D. MacLellan Pleasantdale Ball field POLICY #35 PAGE 4 TAX EXEMPTION POLICY FOR NON-PROFIT ORGANIZATIONS District 5 Account # Name Property Description 09100601 La Societe Development de Pomquet Chez Deslauriers 03784843 Pomquet Volunteer Fire Department Ball field 03392724 Lower South River Community Centre Community Centre 01413856 Episcopal Corp of Antigonish Old Hall 03027929 The Nature Conservancy Scout Camp Road 01414038 The Nature Conservancy Scout Camp 09691936 The Nature Conservancy Monks Head Road 09591871 The Nature Conservancy Scout Camp 05933803 Pomquet Fire & Emergency Fire Department District 6 Account # Name Property Description 07135963 St. Andrews District Community Centre Hall 07128479 Highlander Curling Club Limited Sport Facility 02917319 MacMillan George Mrs. Sports Park 05259886 Dagger Recreation Softball Association Community Rink 04399706 St. Andrews & District Volunteer Fire Dept. Fire Hall District 7 Account # Name Property Description 07114508 Heather Club 60 Meeting Place Club 03378004 Harbour Authority of Bayfield Interpretative Centre 01961713 Heatherton Recreational Association Ball field 01414046 Episcopal Corp of Antigonish Hall 02448564 The Nature Conservancy Bayfield 00739898 Heatherton Activity Centre Activity Centre 03392805 Heatherton Development Culture & Wellness Association 4 Acres of Land (42 Summerside Road) 10637635 Heatherton Development Culture & Wellness Association Lot H-2, Heatherton POLICY #35 PAGE 5 TAX EXEMPTION POLICY FOR NON-PROFIT ORGANIZATIONS District 8 Account # Name Property Description 09023801 Harbour Authority of Barrios Boardwalk 09023763 Harbour Authority of Barrios Beach Lease by Harbour Authority 06300979 Mattie & Grosvenor Planning Association Community Hall 05970598 Boyle, Ronald Ball field, Portion 05410088 Tracadie Community Centre Hall 05369991 Spin, Paul Angus Sports Park (Part commercial) 05112397 Elms, Joseph Community Centre 04661125 Tracadie Fire Department Fire Station 04661117 Catholic Episcopal Corporation Meeting Place 03378098 Harbour Authority of Barrios Beach Boardwalk area 03281361 10760836 St. Augustine's Monastery Farm 01415344 Catholic Episcopal Corporation Parish Hall 01130803 Harbour Authority of Barrios Beach Land 10270626 Catholic Episcopal Corporation Church Parking Lot 10270618 Catholic Episcopal Corporation Swamp/Church Parking Lot 01415379 Catholic Episcopal Corporation Glebe House / Land 01143557 Strait Area Ground Search and Rescue Assoc. Commercial - Storage 03392783 Msgr. Donnelly Hall Parking Area Parking Area 04710584 Tracadie United Baptist Church Manse Property District 9 Account # Name Property Description 07121156 Catholic Episcopal Corporation Funeral Home 05596424 Tate, Margaret Ball field 05596394 Auld's Cove Recreation Association Ball field 04992326 Willow Tree Club Club 04981243 Winter Wanderers Snowmobile Club Club 04532996 Tate, Joseph A. Est. Sports Park Land 01944185 Havre Boucher & Area Cultural Dev. & Rec Fire Station 00991007 Municipality of the County of Antigonish Island 00098574 Havre Boucher Fisherman's Association Land 03392848 Havre Boucher & Area Cultural Dev. & Rec Land, Soccer Field 01415026 St. Paul's Parish Glebe House District 10 Account # Name Property Description 04948572 Williams Point Community Centre Land POLICY #35 PAGE 6 TAX EXEMPTION POLICY FOR NON-PROFIT ORGANIZATIONS Part II The buildings, pump stations, deep well pumps, main transmission lines, distribution lines, meters, and associated plant and equipment of a municipal water utility. DISTRICT ACCOUNT # NAME DESCRIPTION #3 09691979 Municipality of the County of Antigonish Gaspereaux Lake Treatment Facility #4 03392716 Municipality of the County of Antigonish Wrights River Aquifer 07157243 Municipality of the County of Antigonish Water Utility (Brierly Brook Road #6 10363160 Municipality of the County of Antigonish Pumping Station 03392708 Municipality of the County of Antigonish Reservoir 10363152 Municipality of the County of Antigonish Water Tower 10363098 Municipality of the County of Antigonish Land - LSR #9 10344506 Municipality of the County of Antigonish Water Treatment Facility