Tax Exemption By-Law T-082-26

Yarmouth, Nova Scotia · adopted 2026-05-08

This is the exact embedded text of the captured official document. Snapshot 0bf9f630fba7 · verified 2026-06-05 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

MUNICIPALITY OF THE DISTRICT OF YARMOUTH Tax Exemption By-Law T-082-26 Effective Date: May 8, 2026 Tax Exemption By-Law T-082-26 Page 1 Part 1 Purpose 1.1 The purpose of this By-Law is to provide property taxes relief to nonprofit community, charitable, fraternal, educational, recreation, religious, cultural or sporting organization if, in the opinion of council, the organization provides a service that might otherwise be a responsibility of the council as allowed under Section 71(1) of the Municipal Government Act. Part 2 Reduction 2.1 The property taxes due as regards to certain commercially taxable properties on Schedule "A" are reduced to residential tax rate; 2.2 The property taxes due as regards to certain taxable property or properties of certain organizations, including those in 2.1 above, are hereby reduced to the extent indicated in Schedule "A" attached. Only those properties fully exempt (100%) will be exempt from any applicable Area Rates as well, including the applicable Fire Rate. Part 3 Eligibility 3.1 To be eligible to be placed on Schedule "A" the owner of the property must meet the requirements of Sec. 71(1) of the Municipal Government Act and Council must pass a motion authorizing the addition of that property, by amendment to this by-law. Part 4 Ownership 4.1 When a property listed in Schedule "A" (attached) ceases to be owned by the organization named, then the exemption shall cease and the new owner shall immediately be liable for the full property tax, along with all the applicable Area Rates on the entire property for the remainder of the taxation year. Part 5 Repeal 5.1 This By-Law hereby repeals and replaces Tax Reduction By-Law T-083-22 and Tax Exemption By-Law T-082-24. MUNICIPALITY OF THE DISTRICT OF YARMOUTH Tax Exemption By-Law T-082-26 Effective Date: May 8, 2026 Tax Exemption By-Law T-082-26 Page 2 Chief Administrative Officer's Annotation for Official By-Law Book Date of First Reading March 25, 2026 Date of Advertisement of Notice of Intent to Consider April 2, 2026 Date of Second Reading April 22, 2026 Date of Advertisement of Passage of By-law May 8, 2026 Date of Mailing to Minister a Certified Copy of By-law May 13, 2026 I certify that this Tax Exemption By-Law T-082-26 was adopted by Council and published as indicated above. ___________________________________ May 8, 2026 Chief Administrative Officer Date Date last reviewed by Council: April 22, 2026 Date last amended: April 22, 2026 MUNICIPALITY OF THE DISTRICT OF YARMOUTH Tax Exemption By-Law T-082-26 Effective Date: May 8, 2026 Tax Exemption By-Law T-082-26 Page 3 Schedule "A" OWNER ASSESSMENT ACCT. NUMBER % of REDUCTION Club Lestantue 822329 100% Club Lestantue 6079237 100% Yarmouth Amateur Radio Club 3390047 100% Arcadia Women's Institute 10359287 100% Gardners Mill Dam 10347866 100% Light of Hope Port Maitland Lighthouse Society 03390071 100% Camp Peniel 615293 100% Durkee Memorial Library 1346261 100% SPCA (Town of Yarmouth) 5485584 100% Community Hall Trustees Short Beach 889857 100% Greenville Community Centre 1809725 100% Greenville Community Centre 8470928 100% Pembroke Community Hall 889814 100% Community Hall Trustees Sandford 889571 100% Forest Glen Community Centre 6467695 100% Community Hall Trustees Pleasant Valley 889881 100% Brooklyn United Baptist Church 10029228 100% Ducks Unlimited 8499667 100% Overton Markland Comm. 3633292 100% Yarmouth County Historical Society 5021308 100% MUNICIPALITY OF THE DISTRICT OF YARMOUTH Tax Exemption By-Law T-082-26 Effective Date: May 8, 2026 Tax Exemption By-Law T-082-26 Page 4 Pembroke Recreational Community Field 8461287 100% Hiram Lodge #12 4711866 100% Community Hall Trustees 0889849 100% South Ohio 100% Highland Gun Club 4182537 100% Highland Gun Club 02011654 100% Yarmouth County Ground Search and Rescue 2633604 100% South Ohio Community Centre 8474583 100% South Ohio Community Centre 4711793 100% Pleasant Valley Baptist Church 3758052 100% South Ohio Community Center 5820758 100% Valley and District Volunteer Fire Department 06382223 100% Highland Gun Club 10885299 100%