d— CORPORATION OF THE CITY. + PORT COQUITLAM
MEMO

TO B. Kirk, DATE: Auguat 06, 1986
City Administrator.

FROM: Administration Committees.

SUBJECT: Applications for Tax Exemption.

RECOMMENDATION ¢

That the City maintain irs pelicy of not granting tax ralief tu charitable
and non-profit organizations.

BACKGROUND _& COMMENTS:

The B.C. Asseggment Authority has determined that School Beard proparty
which, in the past has always been tax exempt, is taxable when it is leased
to other parties. As a result, some groups which have previously not been
charged property taxes will be charged effective in 1987.

Some of these groups and the estimated taxes are:

Simon Fraser Society for Mentally Handicapped for child care $1,700.00
center at Cedar Drive Elementary

PoCo Happy Times Preschool for preschool at James Park Elem. $ 775.00

Of the two groups mentioned above, the first one leases land from School
District 43 and has their own buildings, the other leases a room in the

school.

We have also received an application for exemption from a group operating
a preschool at Mary Hill Elementary but that group has crossed out the words
"non-profie” fom their application, in which case wa canmet grant an

exeuption.
There may be other groups which I am not aware of at this time.

Council has the authority under section 400 of the Muncdipal Act to exempt.
these properties from taxation, to do so requires a by~law passed with a
twom-thirds majority. A by-law authorizing an exemption for 1987 must be

passed by August 31, 1986.

Attached is some correspondence from the Assassment Authority as well as
copies of the applications from the three groups.

Vt

J. Maitland

JM/ms
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