Bylaw No. 14 — Tax Exemption Bylaw

Queens, Nova Scotia · adopted 2026-02-24

This is the exact embedded text of the captured official document. Snapshot 4b69f749c4c9 · verified 2026-06-05 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

REGION OF QUEENS MUNICIPALITY BYLAW NO. 14 A BYLAW RESPECTING TAX EXEMPTIONS __________________________________________________________ BE IT ENACTED by the Council of the Region of Queens Municipality, under the authority of the Municipal Government Act, S.N.S. 1998, Chapter 18, as follows: 1. This bylaw shall be known as Bylaw Number 14 and may be cited as "The Tax Exemption Bylaw". 2. The property of the organizations, or institutions named in Schedule "A" that would otherwise be classified as commercial, residential or resource property shall be totally exempt from taxation, including area rates, in the Region of Queens Municipality and the property of the organizations, or institutions named in Schedule "B" that would otherwise be classified as commercial property shall be partially exempt from taxation, including area rates, and will be required to pay the residential rate of taxes in the Region of Queens Municipality. 3. Where a property or part thereof, listed in Schedule "A" or "B", ceases to be occupied by the association or for the purposes set out in the Schedule, partial or total 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 portion of the year then unexpired. 4. This bylaw shall be reviewed on an annual basis, to examine the tax- exempt status of the properties exempted by this bylaw. 5. This bylaw shall have effect in the municipal taxation year commencing on April 1, 2026. REPEAL The Tax Exemption Bylaw adopted by the Council of the Region of Queens Municipality on 23rd day of April 2025, is hereby repealed. THIS IS TO CERTIFY THAT this Bylaw was passed by the Council of the Region of Queens Municipality at a duly constituted meeting of said Council held on the 24th day of February 2026. SIGNED by the Mayor and Municipal Clerk this 24th day of February 2026. ___________________________ Mayor __________________________ Municipal Clerk First Reading: January 27, 2026 Public Notice: January 29, 2026 Second Reading: February 24, 2026 Notice of Passing: March 4, 2026 Filed/Approved: Municipal Affairs: March 4, 2026 SCHEDULE "A" Non-Profit Organizations Assessment District Assessment Account Number 1 Hunts Point Community Hall 02116774 Anglican Church (NO) 00756776 Mersey Point Community Association 03217167 District No. 3 Athletic Association (NO) 06018025 Hollow Log Rifle & Pistol Association 02060078 White Point Community Association (NO) 04905504 Harbour Authority Moose Harbour (NO) 03389111 Queens Archers Association 01641832 Queens Archers Association 01641859 Queens Archers Association 00197254 Queens Archers Association 06466613 Queens Day Care Association 03377768 YMCA 04918665 2 Port L'Hebert Community Hall 00889555 Port Joli Community Association 03788946 Spectacle Light Society 01763709 Little Red Southwest School House Society 04499182 West Queens Recreation Association 04918053 West Queens Recreation Association 04318137 West Queens Coastal Community Devel Assoc 03400611 3 Milton Community Association 03257665 Milton Community Association 10740215 Milton Community Association 10740223 The Milton Canoe and Camera Club 04924037 Queens Association for Supported Living 03012212 Region of Queens Water Treatment Plant (N) 08360332 Region of Queens Water Treatment Plant (N) 08375305 4 Queens Association for Supported Living 00583405 Milton Community Association(N) 03257509 5 Brooklyn Recreation Committee Society 04764269 6 Brooklyn Recreation Committee Society 00484806 Brooklyn Recreation Committee Society 04764323 Brooklyn Recreation Committee Society 10495318 Queens Recreational Boating Assoc 08373183 Queens Recreational Boating Assoc 00424897 Queens Recreational Boating Assoc 00424501 7 Seaside Recreation & Community Centre Assoc 03401324 Medway Head Lighthouse Society 10573548 Medway Head Lighthouse Society 01763776 Anglican Parish of South Queens (NO) 01230557 Medway Area Heritage 00888125 Medway Area Heritage 03220184 Medway Area Heritage 11002323 8 Mill Village Community Hall (NO) 00889563 Danesville Community Hall (NO) 01080687 9 Twinfields Community Association (NO) 08360510 Greenfield First Settlers Place (NO) 01502379 Greater Molega Lake Lot Owners Association 01796356 10 Westfield Community Club 04877047 Trustees Community Club Pleasant River (NO) 00888877 11 North Queens Historic Society 03539091 North Queens Medical Centre Association 03562956 Roman Catholic Episcopal Corporation (NO) 00759538 Margaret Stanhope (Hunt Park) (NO) 02110393 North Queens Board of Trade (EX) 03539059 North Queens Board of Trade (EX) 00650587 North Queens Board of Trade (EX) 01543814 12 Kempt Community Hall (NO) 02331578 New Grafton Community Assoc 03491048 Mersey Tobeatic Research Institute 06470548 13 Hank Snow Museum 08400113 Astor Theatre 04645693 Parking Lot/Veteran's Park 04645995 Friends of Hank Snow Society 02578204 Queens Association for Supported Living 02950529 Queens Association for Supported Living 04026489 Queens Association for Supported Living 08375305 Liverpool Baseball Club (1982) (EX) 05172322 Liverpool Baseball Club (1982) (EX) 08390274 Liverpool Baseball Club (1982) (EX) 01317288 Liverpool Curling Club 02571358 Region of Queens Water Utility 04645774 Native Council of Nova Scotia 03934934 Queens General Hospital Foundation 08401640 SCHEDULE "B" Non-Profit Organizations Assessment District Assessment Account Number 9 Trustees of the Greenfield United Baptist Church 00760064 (50% value) 13 Vishwa Nirmala Dharma Educational Society 01885987 (50% value) 13 Queens General Hospital Foundation 02912058