TOWNSHIP OF ESQUIMALT STAFF REPORT
MEETING DATE: October 7, 2024 Report No. FIN-24-016
TO: Council
FROM: Ian Irvine, Director of Financial Services
SUBJECT: 2025 Permissive Tax Exemptions
RECOMMENDATION:
Recommendation
That Council:
1. Give first, second, and third reading to Permissive Tax Exemption Bylaw (Non-Profit Organizations), 2024, No. 3147; and
2. Give first, second, and third reading to Permissive Tax Exemption Bylaw (Places of Worship), 2024, No. 3148.
Body
EXECUTIVE SUMMARY:
The Community Charter gives Council the authority to grant permissive exemptions from property taxes for a period of up to 10 years. For organizations to receive exemptions, Council must adopt a bylaw and, prior to its adoption, ensure adequate notification in accordance with the Community Charter. Statutory exemptions are provided for places of worship and the land on which they sit but any additional exemptions that Council wishes to grant for other land and improvements on these parcels must be adopted through bylaw.
The Local Grant Committee reviewed all applications from not-for-profit and places of worship organizations and made recommendations about exemption percentages and duration. These recommendations have been incorporated into the two bylaws attached to this staff report. These bylaws must be adopted prior to October 31 for the exemptions to take effect and be in place for the 2025 taxation year.
BACKGROUND:
The Community Charter includes sections which provide the means for various organizations and entities to receive exemptions from taxation if they meet certain criteria. Some of the exemptions are statutory in nature while others are at the discretion of local government.
Section 224 gives Council the authority to grant permissive exemptions from property taxes for a period of up to 10 years. Council must adopt a bylaw and, prior to its adoption, ensure notification of the proposed exemptions is adequately advertised within the municipality....
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