Low Income Property Tax Exemption Policy - ARTICLE C16 — full text

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot f7c7205f12c4 · verified 2026-06-05 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

| POLICY AND ADMINISTRATION MANUAL | REFERENCE NUMBER: C16 | |------------------------------------|-------------------------------------------------| | SECTION: COUNCIL POLICY | POLICY TITLE: LOW INCOME PROPERTY TAX EXEMPTION | ## 1. PURPOSE - 1.1. The purpose of this policy is to provide a partial relief of current taxes for residents that qualify as a low income property owner. ## 2. DEFINITIONS - 2.1. "Family" includes persons related by blood or marriage, common law spouses, registered domestic partners and persons related through adoption; - 2.2. "Income" means a person's total income from all sources from the calendar year preceding the fiscal year of the Municipality excluding any allowances paid pursuant to the War Veterans Act (Canada) or pension paid pursuant to the Pension Act (Canada) and includes the income of all other members of the same family residing in the same household; ## 2.3. "Owner" includes: - 2.3.1. The person assessed for the property; - 2.3.2.A person who holds title including a part owner, joint owner, tenant in common, or joint tenant of the property; - 2.3.3.A person having the care or control of the property through adverse possession; and - 2.3.4.A person with a life interest in the property. - 2.4. "Principal Residence" include the ordinary place of residence of an owner who is in a hospital or nursing care facility, unless that person has not slept at the property for a period of two (2) years or more, or unless the property has been rented to paying tenants, in either of which events, the property shall be deemed to cease being the owner's ordinary place of residence; - 2.5. "Taxes" has the same meaning as in the Municipal Government Act and, to the extent permitted by law, includes all rates, charges or taxes of the Municipality of the District of Argyle prescribed by Statute as a lien on a real property. ## 3. EXEMPTION - 3.1. Subject to the other provisions of this Policy, the Municipality of the District of Argyle hereby grants on an annual basis an exemption from taxation, operating as a reduction in the taxes otherwise payable to the Municipality of the District of Argyle in respect of a property in the  | POLICY AND ADMINISTRATION MANUAL | REFERENCE NUMBER: C16 | |------------------------------------|-------------------------------------------------| | SECTION: COUNCIL POLICY | POLICY TITLE: LOW INCOME PROPERTY TAX EXEMPTION | for property owners whose income is less than the prescribed amounts that are established by the Revenue Administrator and approved by Council, by the end of February in each year. - 3.2. The exemption shall only apply to owners who occupy the property as that owner's principal residence. - 3.4. In any fiscal year in which the total exemption applications from qualified applicants exceed the budgeted amount for the tax exemption, the exemption amounts shall be reduced pro rata to conform the aggregate of such exemptions to the budgeted amount. - 3.5. In order to be eligible for an exemption, the owner shall submit an application to the Revenue Administrator by the deadline selected each year. - 3.6. The Revenue Administrator, or their delegate will require for documentary verification of income from Revenue Canada and may reject an application which, in the Revenue Administrator's opinion, is not adequately verified or substantiated ## 4. ENFORCEMENT CHARGES NOT EXEMPTED - 4.1. Notwithstanding any other provision of this policy, no exemption is conferred from obligations to remedy unsightly or dangerous premises or any other infractions against a statute, regulation, or by-law, and any charges imposed upon a property arising from enforcement of such provisions shall not be subject to a tax exemption pursuant to this policy. ## 5. CALCULATIONS - 5.1. The minimum and maximum range amounts were calculated in consideration of the Old Age Security/Supplement amounts from the Government of Canada website for January to March of each year (Amounts have been rounded up)  | POLICY AND ADMINISTRATION MANUAL | REFERENCE NUMBER: C16 | |------------------------------------|-------------------------------------------------| | SECTION: COUNCIL POLICY | POLICY TITLE: LOW INCOME PROPERTY TAX EXEMPTION |    ## Chief Administrative Officers' Annotation for Official Policy Record Date of Notice to Council Members of Intent to Consider (7-days minimum) Date of Passage of Current Policy Date of Notice to Council Members of Intent to January 30, 2024 Consider - Amendment Date of Passage of Current Policy - Amended February 8, 2024 I certify that this policy was adopted by Council as indicated above. этиле Warden fel 15/24 tellul Chief Administrative Officer