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Exhibit A
Town of Kentville Bylaw 204
Partial Tax Exemption
BE IT ENACTED by the Council of Town of Kentville under the authority of the
Municipal Government Act, Statutes of Nova Scotia, 1998, Chapter 18, and
amendments thereto as follows:
1.
SHORT TITLE
This Bylaw shall be known as Bylaw 204 - Partial Tax Exemption Bylaw and
may be cited as the "Partial Tax Exemption Bylaw".
2.
DEFINITIONS
2.1. "Canadian charitable organization" means any organization registered
as an active charity with the Canada Revenue Agency.
2.2. "Exemption" means a release of obligation from paying all or a portion
of property taxes.
2.3. "Property Taxes" refers only to that portion of a property tax bill that is
indicated to be residential tax, commercial tax, or resource tax.
2.4. "Town" means Town of Kentville.
3.
GENERAL PROVISIONS
3.1. The property belonging to a named Canadian charitable organization
that is used directly and solely for a charitable purpose and shall be
granted a tax exemption to the extent and under the conditions listed in
Schedule A of this Bylaw.
3.2. The property of a non-profit community, charitable, fraternal,
educational, recreational, religious, cultural or sporting organizations or
institutions, if in the opinion of Council, the organization provides a
service that might otherwise be a responsibility of the Council shall be
granted shall be granted a tax exemption to the extent and under the
conditions listed in Schedule A of this Bylaw.
3.3. The partial exemption provided in Section shall apply only to that
portion of the property specified in Schedule A.
Town of Kentville, Bylaw 204, Partial Tax Exemption
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3.4. Unless Schedule A specifies that the tax exemption applies to a defined
percentage of the property's assessment, the commercial tax payable
shall be reduced to the amount that would otherwise be payable if the
property were assessed as residential property.
3.5. When a property or part thereof, listed in Schedule A, ceases to be
occupied by the owner for the purposes provided in 3.1 and 3.2, then
the partial exemption from taxation shall cease and the owner of the
property shall immediately be liable for the real property tax, on such
property or part thereof, for the remaining portion of the year.
3.6. Organizations seeking to make use of the tax exemption provided in
section 3.1 and 3.2 shall make application to the Town outlining the
services offered by the organization, the benefit to the community,
current financial information and proof of charitable Status with
Canada Revenue Agency.
4.
REPEAL
Town of Kentville Tax Exemption Bylaw, Chapter 87, approved by Council
on the 31st day of October, 2011, including any amendments thereto, is
hereby repealed.
CLERK'S ANNOTATION FOR OFFICIAL BYLAW BOOK
Date of first reading:
February 9, 2026
Date of advertisement of Notice of Intent to Consider:
March 10, 2026
Date of second reading:
March 23, 2026
Date of advertisement of Passage of Bylaw:
April 10, 2026
Date of mailing a certified copy to Minister:
April 13, 2026
Effective Date:
April 1, 2026
I certify that this Partial Tax Exemption Bylaw was adopted by Council of the
Town of Kentville on the 23rd day of March, 2026, and published as indicated
above.
SIGNED by the Mayor and Clerk this 13th day of April 2026.
Original signed by Andrew Zebian
___________________________________
Mayor
Original signed by Chris McNeill
___________________________________
Clerk
Town of Kentville, Bylaw 204, Partial Tax Exemption
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BYLAW 204 - Partial Tax Exemption
Schedule A
Property
Owner
Extent of Application
Land and Building
17 Crescent Avenue
Glooscap Curling Club
49% - Ice Shed and Land
Land and Buildings
85 River Street
Evangeline Child Care Centre
100% - the whole
Kings Court House Museum
37 Bridge Street
Kings Historical Society
100% - the whole
Fundy Interchurch Food Bank
50 Belcher Street
St. Joseph's Roman Catholic
Church
100% - the whole
Land and Building
38 Gary Pearl Drive
Credit Union Rec Centre
100% the whole