DocumentsAppendixApr 29, 2025Pages 40–42
City of Langford Permissive Tax Exemption Policy - POL-0180-FIN (Proposed)
Proposed replacement policy (POL-0180-FIN) detailing purpose, definitions, eligibility, application and review processes, deadlines (Jan 1–June 30 application period) and compliance/penalty provisions for permissive tax exemptions.
Key facts
- Policy number: POL-0180-FIN (proposed replacement for POL-0062-FIN)
- Application period specified: January 1 to June 30 each year; applications after June 30 will not be considered
- Permissive exemption term: must not exceed ten (10) years (per Community Charter)
- Requirements: use approved application form, submit most recent audited or prepared financial statements, detailed program/service descriptions, and evidence of community benefit
- Enforcement: Council may revoke exemption, disqualify future applications, or require repayment for breach
City of Langford Permissive Tax Exemption Policy
Council Policy: POL-0180-FIN
Amendment: N/A
Original Policy: POL-0062-FIN
Repealed: [insert date]
| Presiding Council Member | |
|---|---|
| Date: | Signature: |
1. PURPOSE
The purpose of this policy is to provide guidance for the application and review process to obtain an exemption from property taxes pursuant to Section 224 of the Community Charter, and outline the requirements that Permissive Tax Exemption recipients must meet in order to receive support in the form of being exempt from having to pay property taxes.
2. DEFINITIONS
The following definitions are utilized for this policy:
- “Council” means the Council for the City of Langford.
- “Improvements” means any buildings, fixtures or structures placed on land or water over land.
- “Permissive Tax Exemption” means a reduction or full exemption on the taxable assessment used to calculate property taxes, which is provided to an eligible property by bylaw at the discretion of Council.
- “Property” means land and Improvements.
3. POLICY
3.1 Eligibility Criteria
Organizations which meet the criteria set out in Section 224 of the Community Charter may be eligible to receive a Permissive Tax Exemption.
3.2 Application Requirements
3.2.1 Applications must be submitted using an application form approved by the Chief Financial Officer.
3.2.2 The applicant organization must submit a copy of their most recent audited financial statements. If an audit is not performed, prepared financial statements will be accepted.
3.2.3 The applicant organization must provide a detailed description of the programs, services, and benefits delivered by the organization. The following must be included within the description provided where applicable:
a) Number of participants
b) Estimated hours of work completed by volunteers
c) Identify populations of specific needs groups benefitting from the service(s) provided
d) Facility rental fees charged for participants
e) Evidence of other funding sources, if any.
3.2.4 Applications must be submitted to the Chief Financial Officer by June 30th.
3.2.5 Incomplete applications and those received after June 30th will not be considered.
3.3 Scope of Permissive Tax Exemption
3.3.1 Permissive Tax Exemptions will only be granted for the portion of the Property that meets all requirements of this policy.
3.4 Duration of Exemption
3.4.1 Permissive Tax Exemption terms shall be specified in each bylaw. The term must not exceed ten (10) years in accordance with provisions of the Community Charter.
3.5 Requirements for Continued Exemption
3.5.1 The receiver of the Permissive Tax Exemption is solely responsible for informing the City of eligibility changes, including a change in the use of the Property during the period in which the Permissive Tax Exemption is in effect.
3.5.2 The receiver of the Permissive Tax Exemption is solely responsible for informing the City of changes to the subject property’s legal description.
3.5.3 The Property will remain in compliance with all City bylaws, policies, and other applicable legislation. Failure to do so may result in the termination of the Permissive Tax Exemption and possible penalties.
3.5.4 All Permissive Tax Exemptions may be reviewed periodically by the Chief Financial Officer or their delegate to ensure that they continue to qualify for an exemption. Updates or additional information may be required upon request.
3.5.5 Council may impose penalties on an exempted organization for knowingly breaching conditions of the exemption, including but not limited to:
a) Revoking exemption with notice;
b) Disqualifying any future application for exemption for a specific time period;
c) Requiring payment equal to the amount of property tax that would have otherwise been collected.
3.6 Application and Review Process
3.6.1 The application period for Permissive Tax Exemptions will be open from January 1st to June 30th each year.
3.6.2 Applications received after the June 30th deadline will not be considered.
3.6.3 Council will consider Permissive Tax Exemption applications received on an annual basis.
3.6.4 As outlined in the Community Charter, a Permissive Tax Exemption bylaw does not apply to taxation in a calendar year unless it comes into force on or before October 31st in the preceding year.
3.6.5 Council will provide notice of any proposed bylaws in accordance with the Community Charter.
3.6.6 Following bylaw adoption, applicants will be sent confirmation of the outcome of their Permissive Tax Exemption application.
Adopted by Council
Meeting Date:
CERTIFIED CORRECT
ADMINISTRATOR DATE:
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