The Corporation of Delta COUNCIL REPORT Regular Meeting Permissive Tax Exemptions

Transcription

1 The Corporation of Delta COUNCIL REPORT Regular Meeting E.03 To: From: Mayor and Council Finance Department Bylaw No: Date: September 21, Permissive Tax Exemptions The following report has been reviewed and endorsed by the Chief Administrative Officer. RECOMMENDATIONS: A. THAT "2017 Delta Permissive Taxation Exemption Bylaw No. 7601,2016", be given first, second and third readings (Attachment A). B. THAT a grant to the Royal Canadian Legion, Branch #289 in the amount of $9,000 be approved. C. THAT a grant to the British Columbia Institute of Technology (BCIT) and Vancouver Community College (VCC) in the amount of $77,000 be approved. PURPOSE:._...--_..._..._-_..._._-._-_ The purpose of this report is to seek Council's approval to exempt specific community service properties from municipal taxation for the year In addition, Council is asked to award a grant to the Royal Canadian Legion, Branch #289 and BCIT and VCC in lieu of permissive tax exemptions. BACKGROUND: This r~port was considered at the September 9, 20~ 6 meeting of the Finance Assistance Review Committee, and at the September 22, 2016 meeting of the Mayor's Standing Committee on Finance. Both committees support the direction and recommendations contained in this report. A permissive tax exemption is a means for Council to support organizations within the community by exempting land and/or improvements from municipal property taxation. There is no obligation to grant exemption. In order for organizations to qualify for exemptions, they must first meet criteria as set out in the Community Charter. The next step is to determine whether organizations meet Delta's Permissive Tax Exemption Guidelines.

2 2017 Permissive Tax Exemptions Council Policy: Page 2 of 4 September 21, 2016 The following are the Permissive Tax Exemption Guidelines for determining eligibility for exemptions: The use of the property must be consistent with municipal policies, plans, bylaws, and regulations. The organization must be non-profit. The services of the organization should be complementary extensions of municipal services and programs. The PermissiveTax Exemption will be based on the principal use of the property. Delta residents must be primary beneficiaries of the organization's services. DISCUSSION: 1. Permissive Tax Exemptions For the 2017 taxation year, the permissive tax exemption bylaw (Attachment A) has been updated as follows: Renewal Applications Renewal applications were received for 92 properties from prior year recipients of a permissive tax exemption. These renewal applications have been thoroughly reviewed to ensure compliance with Community Charter legislation and Delta's Permissive Tax Exemption Guidelines. It is recommended to grant exemption for all of the renewal applications received. New Applications There were no new applications. ", Delta Museum and Archives Society The Corporation of Delta assumed responsibility for providing museum and archive s~rvices. The five properties that were previo!-lsly provided a permissive tax exemption will now be exempt as municipal properties. The Delta Museum and Archives Society has been removed as an occupier on these Delta-owned properties. Kinsmen Retirement Association., I During 2016, the Kin House was demolished and the construction of the new Reach Child and Youth Development Society's child development centre is underway. The Kinsmen Retirement Association has been removed as an occupier on this Delta-owned property for 2017.

3 2017 Permissive Tax Exemptions Private Schools Page 3 of 4 September 21, 2016 During 2016, the Community Charter Section on statutory exemptions was amended to provide private schools with the same statutory exemption as a public school. This means private schools no longer require a permissive tax exemption. In Delta there were four private school properties that previously received a permissive tax exemption. Delta Christian School Society, Immaculate Conception School, Sacred Heart School and Southpointe Academy have all been removed from the permissive tax exemption bylaw. 2. Grant in Lieu of a Permissive Tax Exemption As an alternative to providing a permissive tax exemption, Council could support an organization by awarding a grant in lieu of a permissive tax exemption. The Royal Canadian Legion, Branch #289 The Royal Canadian Legion, Branch #289 leases a property in Tsawwassen from a private entity and property taxes are paid directly to the private entity. Since 2010, Delta has provided a grant to the Legion that approximates the amount of municipal taxes to recognize their services to the community. The Legion has requested for consideration of a property tax relief grant in 2017 (Attachment D). It is recommended that a grant of $9,000 be awarded to the Royal Canadian Legion, Branch #289 in lieu of a permissive tax exemption. BCIT and VCC, Annacis Island Campus.~,: r: i3 ~:! U,I j In 2014, BCIT and VCC opened a joint campus on Annacis Island to deliver training and conduct research in support of the transportation sector. Under provincial legislation, campuses owned by BCIT and VCC are exempt from property taxes. Because the Annacis Island Campus is leased from a private entity, BCIT and VCC are not statutorily exempt from property taxes and do not qualify for a permissive tax exemption. In 2016, Council awarded a grant. of $71,500 in lieu of a permissive tax exemption to provide support to the Annacis Islan.d Campus. BCIT and VCC have requested for con~ideration of a property tax relief grant in 2017 (Attachment E). It is recommended that a grant of $77,000 be awarded in lieu of a permissive tax exemption, which equates to approximately half of Delta property taxes. Implications: Financial Implications - Properties included in the bylaw result in an estimated $856,000 in exempted municipal taxes for Delta. Attachments Band C provide further financial information on the proposed amounts exempted for each organization. Additionally, with Council approval, grants totaling $86,000 would be awarded to the Royal Canadian Legion, Branch #289 and BCIT and VCC, Annacis Island Campus.

4 2017 Permissive Tax Exemptions CONCLUSION: Page 4 of 4 September 21, 2016 This report recommends granting permissive tax exemptions on a full or partial basis for the year 2017 for 92 properties: Churches (31) Other Organizations (61) This report also recommends grants to be awarded to the Royal Canadian Legion, Branch #289 and BCIT and VCC, Annacis Island Campus in lieu of a permissive tax exemption. Karl Preuss, CPA, CA Director of Finance Department submission prepared by: Nancy Hudson, Taxation Manager NH/mw ATTACHMENTS: A. Bylaw No B Permissive Tax Exemption - Churches C Permissive Tax Exemption - Other Organizations D. Letter from the Royal Canadian Legion, Branch #289 E. Letter from BCIT and VCC

5 Page 1 of 21 THE CORPORATION OF DELTA BYLAW NO A Bylaw to exempt specific community selvice properties from municipal property taxation. WHEREAS; pursuant to Sections 220 to 227 of the "Community Charter", the Council may, by bylaw, exempt certain buildings and lands from taxation under Section 197(1 )(a) of the "Community Charter"; AND WHEREAS, pursuant to Section 224 of the "Community Charter" the Council may, by bylaw, exempt specific.community service organizations' land, improvements or both from taxation under Section 197(1)(a) of the "Community Charter"; AND WHEREAS, pursuant to Section 131(1) of the "School Act" S.B.C. 1996, as amended, property that is exempted from taxation under the "Community Charter" is also exempted from taxation under the "School Act". NOW THEREFORE, the Council of The Corporation of Delta in an open meeting assembled, ENACTS AS FOLLOWS: -1. This bylaw may be cited for all purposes as "2017 Delta Permissive Taxation Exemption Bylaw No. 7601, 2016". 2. The entire parcel of each of the lands described in Schedule "A" attached hereto and forming part of this bylaw together with the improvements situated thereon are exempt from taxation under Section 197(1 )(a) of the "Community Charter" in accordance with the provisions of Section 224(2)(f) of the "Community Charter" for the year I I' I " 3. The portions of the parcer of lands as described in Schedule "B" attached hereto and forming part of this bylaw together with the improvements situated on the portions as so described are exempt from taxation under Section 197(1 )(a) of the "Community Charter" in accordance with Section 224(2)(f) of the "Community Charter" for the year 2017.

6 Page 2 of 21 Bylaw No The lands described in Schedule "C" attached hereto and forming part of this bylaw together with the improvements situated thereon are exempt from taxation under Section 197(1 )(a) of the "Community Charter" in accordance with the provisions of Section 224(2)(a), 224(2)(g), 224(2)(i) (as each may be applicable) of the "Community Charter" for the year The lands surrounding buildings described in Schedule "0" attached hereto and forming part of this bylaw are exempt from taxation under Section 197(1 )(a) of the "Community Charter" in accordance with the provisions of Section 224(2)(h) of the "Community Charter" for the year READ A FIRST time the day of October, READ A SECOND time the day of October, READ A THIRD time the day of October, Publication of a notice was provided in the North Delta Reporter on the th and th day of October, 2016 and in the Delta Optimist on the th and th day of October, FINALLY CONSIDERED AND ADOPTED the th day of October, Lois E. Jackson Mayor. Robyn Anderson Municipal Clerk

7 Page 3 of 21 Bylaw No Page 1 of 5 Ahmadiyya Muslim Jama'at Canada Inc. Schedule "A" Church Properties To Be Totally Exempt Land And Buildings 9570 River Road - Folio No Lot A Except: Part on Plan BCP27136, District Lot 133, Group 2, New Westminster District Plan Benediction Lutheran Church th Avenue - Folio No Lot 388 Except: Part subdivided by Plan 37671, Section 3, Township 5, New Westminster District Plan British Columbia Conference of Mennonite Brethren Churches (Cedar Park Church) th Avenue - Folio No Lot 135, District Lot 177, Group 2, New Westminster District Plan Christian and Missionary Alliance - Canadian Pacific District -(Fraser Valley Alliance Church) th Street - Folio No Lot 1, Section 13, Township 4, New Westminster District Plan BCP13973 Christian and Missionary Alliance - Canadian Pacific District (Tsawwassen Alliance Church) th Avenue - Folio No Lots 92 and 93, Section 10, Township 5, New Westminster District Plan Delta Pentecostal Tabernacle th Street - Folio No & Lots 858 and 859, Section 24, Township 4, New Westminster District Plan 56052

8 Page 4 of 21 Bylaw No Page 2 of 5 Schedule "A" Church Properties To Be Totally Exempt Land And Buildings Evangelical Free Church of North Delta th Avenue - Folio No Lot 214, Section 25, Township 4, New Westminster District Plan Fellowship of Evangelical Baptist Churches in British Columbia and Yukon (Nordel Fellowship Baptist Church) th Street - Folio No Parcel B (Explanatory Plan 51362) of Lot A, Plan and of Lot 378, Plan and of Lot 427, Plan 51361, Section 24, Township 4, New Westminster District Foursquare Gospel Church of Canada (Sunshine Hills Foursquare Church) th Street - Folio No Lot 254, Section 13, Township 4, New Westminster District Plan Ladner Christian Reformed Church A Street - Folio No Lot 426, District Lot 116, Group 2, New Westminster District Plan Ladner Regular Baptist Church of Ladner, British Columbia (Ladner Baptist Church) 5624 Ladner Trunk Road - Folio No Lot 3, Block 1 Except: Part Road on Plan 75398, District Lot 116, Group 2, New Westminster District Plan 4021

9 Page 5 of 21 Bylaw No Page 3 of 5 Schedule "A" Church Properties To Be Totally Exempt Land And Buildings. Parish of St. Cuthbert (St. Cuthbert's Anglican Church) nd Avenue - Folio No Lot 569, Except: Part on Plan BCP28911, Section 25, Township 4, New Westminster District Plan Saviour Lutheran Church Society th Street - Folio No Lot A, District Lot 116, Group 2, New Westminster District Plan LMP32897 South Delta Baptist Church th Street - Folio No Lot A, District Lot 170, Group 2, New Westminster Plan LMP29479 and th Street - Folio No Lot 2, District Lot 170, Group 2, New Westminster District Plan BCP45214 The Pentecostal Assemblies of Canada (Ladner Christian Fellowship Society) 5545 Ladner Trunk Road - Folio No Lot 4, Block 7, District Lot 116, Group 2, New Westminster District Plan 4058 The Roman Catholic Archbishop of Vancouver (Immaculate Conception Church) 8840 ~ 119th Street - Folio No Lot 56 Except: Part Subdivided by Plan 27828, Section 36, Township 4, New Westminster District Plan 24017

10 Page 6 of 21 Bylaw No Page 4 of 5 Schedule "A" Church Properties To Be Totally Exempt Land And Buildings. The Roman Catholic Archbishop of Vancouver (Sacred Heart Church) 3900 Arthur Drive - Folio No Lot 1, District Lots 110 and 177, Group 2, New Westminster District Plan EPP26246 The Synod of the Diocese of NewWestminster (St. David's Anglican Church) A Street - Folio No Lot 294 Except: Firstly; Part dedicated road on Plan 57528, Secondly; Part dedicated road on Plan LMP2701, Section 10, Township 5, New Westminster District Plan 34429, except for that portion of the property not used for church purposes The Trustees of the Congregation of Crossroads United Church (Crossroads United Church) th Street - Folio No Lot 501, Section 24, Township 4, New Westminster District Plan The Trustees of the Congregation of Ladner Gospel Hall A Avenue - Folio No Lot 531, District Lot 115, Group 2, New Westminster District Plan The Trustees of the Congregation of Tsawwassen United Church rd Street - Folio No Lot G, Section 3, Township 5, New Westminster District Plan 20339

11 Page 7 of 21 Bylaw No Page 5 of 5 Sched u Ie "A" Church Properties To Be Totally Exempt Land And Buildings The Trustees of the East Delta Congregation of the United Church of Canada (St. Stephen's United Church) 9696 Ladner Trunk Road - Folio No Lot 6, Section 3, Township 4, New Westminster District Plan The Trustees of the Ladner Congregation of the United Church of Canada (Ladner United Church) th Avenue - Folio No Lot 1, District Lot 106, Group 2, New Westminster District Plan EPP22511 Except: Part in Plan EPP42204 The Trustees of the Scott Congregation of Jehovah's Witnesses th Avenue - Folio No Lot 100, Section 36, Township 4, New Westminster District Plan BCP The Tsawwassen Congregation of Jehovah's Witnesses' rd Street - Folio No Lot 1302, Section 3, Township 5, New Westminster District Plan LMP24359

12 Page 8 of 21 Bylaw No Page 1 of 1 Schedule "B" Church Properties To Be Partially Exempt Land And Buildings British Columbia Conference of Mennonite Brethren Churches (New Hope Christian Church) th Avenue - Folio No Lot 40 Except: Parcel A (Reference Plan 11745), Section 25, Township 4, New Westminster District Plan 1416, except for that portion not used for church purposes The Synod of the Diocese of New Westminster (The Parish of All Saints, Ladner) 4735 Arthur Drive - Folio No Lot 197 Except: Part on Bylaw Plan 53031, District Lot 106, Group 2, New Westminster District Plan 35747, except for that portion not used for church purposes Then India Sanmarga Ikya Sangam Educational and Cultural Society th Street - Folio No Lot 601 Except: Part Subdivided by Plan 75778, Section 36 Township 4, New Westminster District PI~n 61351, except for that portion not used for church purposes Trustees of the Congregation of Trinity Evangelical Lutheran Church (Trinity Lutheran Church) River Road - Folio No Lot 1, District Lot 15, Group 2, New Westminster District Plan LMP36479, except for that portion not used for church purposes ;, i

13 Page 9 of 21 Bylaw No Page 1 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings 828 Air Cadet Squadron Sponsoring Committee th Street - Folio No The 582 square foot unit leased portion of PID , Parcel C (Reference Plan 17012) Timber Lot 8, Section 14, Township 5; and of Lot 8, District Lot 170, Group 2, Plan 857, New Westminster District Except: Part on SRW Plan Boys and Girls Clubs of South Coast BC (Errol Wintemute) 4727 Arthur Drive - Folio No Lot 423, District Lot 106, Group 2, New Westminster District Plan LMP30107 Boys and Girls Clubs of South Coast BC (Hillside) th Avenue - Folio No The 8,985 square foot leased portion of PID Lot 5 Except: Firstly; Part on Bylaw Plan 35637, Secondly; Part on (Reference Plan 12391), Section 25, Township 4, New Westminster District Plan 5159 Boys and Girls Clubs of South Coast BC (Winskill) th Avenue - Folio No The 1,672 square foot unit leased portion situated on the ground floor of PID Except: Firstly Part on Highway Right of Way Plan 46370, Secondly; Part on Plan BCP 16606, Section 10, Township 5, New Westminster District

14 Page 10 of 21 Bylaw No Page 2 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings For an exemption of one year.. British Columbia Waterfowl Society 5191 Robertson Road - Folio No Acres o(parcel F, District Lots 190, 192A, 193, 194, 597 and 598, Group 2, New Westminster District Reference Plan and Folio No Lot FSF (RES), District Lot 192A, Group 2, New Westminster District Plan Columbus Charities Association (Columbus Lodge) A Street - Folio No Lot A, Section 36, Township 4, New Westminster District Plan LMP38343,;, Delta Branch No. 61 of The Royal Canadian Legion 4896 Delta Street - Folio No Lot 63 Except: Firstly; Part shown on Plan in absolute fees, Parcel Book Volume 10, Folio 564 No A, Secondly; Part shown on Plan 3603, District Lot 106,. Group 2, New Westminster District Plan 256 Delta Chamber of Commerce th Avenue -Folio No Lot 1, District Lot 146, Group 2, New Westminster District Plan 76010

15 Page 11 of 21 Bylaw No Page 3 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings Delta Community Living Society nd Street - Folio No Lot 5, Section 30, Township 3, New Westminster District Plan and nd Street - Folio No Portion of Parcel B Sections 29, 30, 31 and 32, New Westminster District, Township 3, Reference Plan 64938, Except Plans BCP46875, BCP48286, EPP23871, EPP28227 and EPP36475 leased by Delta Community Living Society and 4917 Delta Street - Folio No Lots 56 and 57 Except: Part on Plan in absolute fees, Parcel Book Volume 10, Folio 564 No A, District Lot 106, Group 2, New Westminster District Plan 256 Delta Community Music School 4705 Arthur Drive - Folio No :' The 2,900 square foot unit leased portion of PID , Lot 1, District Lot 106, Group 2, New Westminster District Plan BCP15153 Delta Fire and Emergency Services th Street - Folio No The leased portion of PID , Lot 3 Except: Firstly; Part on Plan 24717; Secondly, Part on SRW Plan Section 2 Township 4 Group 2 New Westminster District Plan 3554

16 Page 12 of 21 Bylaw No Page 4 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings Delta Gymnastics Society 4680 Clarence Taylor Crescent - Folio No Lot B, District Lot 516, Section 35, Township 5, Group 2, New Westminster District Plan LMP3338 Delta Hospice Society th Street - Folio No Lot 3 Except: Part Highway Statutory Right of Way Plan 46370, Block 11, Section 10, Township 5, New Westminster District Plan Delta Hospital Auxiliary Society 4816 Delta Street - Folio No Lot 80 Except: Part dedicated road on Plan BCP19887, District Lot 106, Group 2, New Westminster District Plan 256 and 4824 Delta Street - Folio No Lot 79 Except: Part on Plan BCP29804, District Lot 106, Group 2, New Westminster District Plan 256 and 4830 Delta Street- Folio No Lot 78 Except: Part on Plan BCP43568, District Lot 106, Group 2, New Westminster District Plan 256

17 Page 13 of 21 Bylaw No Page 5 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings Delta Lodge #21, Independent Order of Odd Fellows 5425 Ladner Trunk Road - Folio No Lot 5 Except: Parcel A (Explanatory Plan 8938), Block 8, District Lot 116, Group 2, New Westminster District Plan 4058 Delta Rockhound, Gem and Mineral Club th Street - Folio No I 1. The 500 square foot unit leased portion of PID , Parcel C (Reference Plan 17012) Timber Lot 8, Section 14, Township 5; and of Lot 8, District Lot 170, Group 2, Plan 857, New Westminster District Except: Part on SRW Plan Delta Thistle Curling Club th Avenue - Folio No The 4,530'square foot unit leased portion of PID , Lot 117, Section 25, Township 4, New Westminster District Plan and of PID , South Half Lot 2 Except Part shown on Plan with Bylaw Filed 35637, Section 25, Township 4, New Westminster District Plan 5159 Deltassist Family and Community Services Society Oth Street- Folio No ~17-0 Lot 574, Section 36, Township 4, New Westminster District Plan KinVillage Association th Avenue - Folio No Lot 322, Section 10, Township 5, New Westminster District Plan 55836

18 Page 14 of 21 Bylaw No Page 6 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings Kirkland House Foundation 4140 Arthur Drive - Folio No The leased portion of District Lot 177, Group 2, New Westminster District Plan BCP12371 Ladner Community Police Station th Avenue - Folio No The 1,140 square foot unit leased portion Unit #1 situated on the ground floor of Lot 0, PID Except: North 5.3 Feet under Plan with Bylaw filed 18182, District Lot 106, Group 2, New Westminster District Plan 256 Ladner Fishermen's Co-operative Association 4467 Savoy Street - Folio No Lot 24, Block 5, District Lot 96, Group 2, New Westminster District Plan 716 and 4473 Savoy Street - Folio No Lot 23, Block 5, District Lot 96, Group 2, New Westminster District Plan 716 and 4481 Savoy Street - Foiio No Lot 22, Block 5, District Lot 96, Group 2, New Westminster District Plan 716

19 Page 15 of 21 Bylaw No Page 7 of 12. Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings Ladner Lawn Bowling Club th Avenue - Folio No Lot 42 Except: The southerly 152 feet, District Lot 106, Group 2, New Westminster District Plan 2852 Ladner Tennis Club th Street - Folio No The 1,610 square foot unit leased portion of PID , Lot 777, District Lot 116, Group 2, New Westminster District Plan Lighthouse Harbour Ministries 9551 Gunderson Road - Folio No Lot 6, District Lots 23 and 24, Group 2 and of Section 34, Block 5 North Range 3 West, New Westminster District Plan McKee Athletic Association (East Delta Hall) Ladner Trunk Road - Folio No Parcel A (Reference Plan 7149), South East Quarter Section 3, Township 4, New Westminster District Except: Plan EPP44657 Navy League of Canada Folio No Water Lot, FSF Annacis Channel 1.29 AC. N P03, MAP 34, New Westminster District

20 Page 16 of 21 Bylaw No Page 8 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings North Delta Community Police Station 7033/ th Street - Folio No The 825 square foot leased portion Unit #7033 and the 1,258 square foot leased portion Unit #7081 situated on the ground floor of PID , Lot 315, Section 13, Township 4 and PID , Lot 316, Section 13, Township 4, New Westminster Land District Plan North Delta Potters Guild th Avenue - Folio No The 1,118 square foot leased portion of PI , Lot 117, Section 25, Township 4, New Westminster District Plan and of PID , South Half Lot 2 Except Part shown on Plan with Bylaw Filed 35637, Section 25, Township 4, New Westminster District Plan 5159 Reach Child and Youth Development Society (Delta Early Years Centre) th Avenue - Folio No The 2,025 square foot leased portion of PID , Lot 117, Section 25, Township 4, New Westminster District Plan and of PID , South Half Lot 2 Except Part shown on Plan with Bylaw Filed 35637, Section 25,. Township 4, New Westminster District Plan 5159 Reach Child and Youth Development Society (Developmental Preschool North) nd Avenue - Folio No Lot 355, Section 26, Township 4, New Westminster District Plan 38042

21 Page 17 of 21 Bylaw No Page 9 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings Royal Heights Baptist Church th Avenue - Folio No Lot 239, Section 36, Township 4, New Westminster District Plan Sources Community Resources Society 4807 Georgia Street - Folio No Lot A (Y208177) Except: Part dedicated road on Plan 77216, District Lot 106, Group 2, New Westminster District Plan 256 Sources Community Resources Society 4812 Georgia Street - Folio No Lot 17, District Lot 106, Group 2, New Westminster District Plan 256 -Sources Community Resources Society (Chestnut House) B Street - Folio No Lot 849, District Lot 116, Group 2, New Westminster District Plan South Delta Artists Guild,., th Street - Folio No The 3,469 square foot unit leased portion of PID , Parcel C (Reference Plan 17012) Timber Lot 8, Section 14, Township 5; and of Lot 8, District Lot 170, Group 2, Plan 857, New Westminster District Except: Part on SRW Plan 45037

22 Page 18 of 21 Bylaw No Page 10 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings South Delta Library 1321 A - 56th Street - Folio No Lot 15 Plan BCS2381 Section 10, Township 5, New Westminster District together with an interest in the common property in proportion to the unit entitlement of the strata lot as shown on form V. South Delta Little House Society th Avenue - Folio No Parcel 1 (Explanatory Plan 14889) of Parcel B (Reference Plan 4608) North West Quarter, Section 10, Township 5, New Westminster District South Delta United Soccer Club 5755 Mountain View Boulevard - Folio No The 845 square foot unit leased portion of PID , Lot A, District Lot 516, Section 35, Township 5, Group 2, New Westminster District Plan LMP3338 Sunshine Hills Tennis Club Society I' Bond Boulevard - Folio No The 66,575 square foot unit leased portion of PID , Part 5 Acres more or less of Block 8, Sections 13 and 14, Township 4, New Westminster District Plan 16521, as shown on Plan with Bylaw filed The Centre for Child Development of the Lower Mainland (Lookout Preschool) th Avenue - Folio No Portion of Lot 117, Section 25, Township 4, New Westminster District Plan 38179

23 Page 19 of 21 Bylaw No Page 11 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings The Delta Potters Association th Street - Folio No The 1,452 square foot unit leased portion of PID , Parcel C (Reference Plan 17012) Timber Lot 8, Section 14, Township 5; and of Lot 8, District Lot 170, Group 2, Plan 857, New Westminster District Except: Part on SRW Plan The Nature Trust of British Columbia Riparian Habitat Area - Folio No Lot 13 Except: Firstly; Part subdivided by Plan 30110, Secondly; Parcel A (Explanatory Plan 30794), Fractional Sections 19 and 24, Townships 3 and 5, New Westminster District Plan and Harlock Island - Folio No District Lot 473, Group 2, New Westminster District The Roman Catholic Archbishop of Vancouver (Augustinian Monastery of British Columbia) 3890 Arthur Drive - Folio No A portion of Lot 2, District Lots 110 and 177 Group 2, New Westminster District Plan EPP26246, used as a Chapel The Sidekick Players Club th Street - Folio No The 1,442 square foot leased portion of PID , Lot 212, Section 11, Township 5, New Westminster District Plan 43552

24 Page 20 of 21 Bylaw No Page 12 of 12 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings The Synod of the Diocese of New Westminster (Abbeyfield House - St. David's Society) A Street - Folio No Lot 294 Except: Firstly; Part dedicated road on Plan 57528, Secondly; Part dedicated on road on Plan LMP2701, Section 10, Township 5, New Westminster District Plan 34429, except for that portion of the property used for church purposes. Tsawwassen Tennis Club 286 English Bluff Road - Folio No Lot 1 Except: Firstly; Parcel A (112423E), Secondly; Part subdivided by Plan 78308, Sections 3 and 4, Township 5, New Westminster District Plan 3724 Tunnel Town Curling Club th Street - Folio No The 5,640 square foot unit leased portion of PID , Parcel C (Reference Plan 17012) Timber Lot 8, Section 14, Township 5; and of Lot 8, District Lot 170, Group 2, Plan 857, New Westminster District Except: Part on SRW Plan Watershed Artworks Society th Avenue - Folio No The 475 square foot leased portion of PID , Lot 117, Section 25, Township 4, New Westminster District Plan and of PID , South Half Lot 2 Except Part shown on Plan with Bylaw Filed 35637, Section 25, Township 4, New Westminster District Plan 5159

25 ! ~, Attachment A Page 21 of 21 Bylaw No Page 1 of 1 Schedule "0" Lands Surrounding Buildings Used To Provide Homes For Elderly Citizens Dogwood Holdings Society 4603 Evergreen Lane - Folio No Lot 420, District Lots 106 and 115, Group 2, New Westminster District Plan and 4649 Evergreen Lane.,. Folio No Lot 164, District Lot 106, Group 2, New Westminster District Plan and st Street - Folio No Lot 419, District Lots 106 and 115, Group 2, New Westminster District Plan 35770

26 f1 :1 11 " " 2017 Permissive Tax Exemption (PTE) Churches Delta PTE Attachment B Page 1 of 1 Taxes Exempted Churches Ahmadiyya Muslim Jama'at Canada Inc. Benediction Lutheran Church Cedar Park Church Crossroads United Church DeltaP_entecostal Tabernacle (2 pro_perties) Evan_gEllic~_ Free Church of North Delta - r::r~se!_y~liey Alliance Church Immaculate Conception Church Ladner Baptist Church Ladner Christian Fellowship Society Ladner Christian Reformed Church Ladner Gospel Hall Ladner United Church New Hope Christian Church Nordel Fellowship Baptist Church Sacred Heart Church ---- Saviour Lutheran Church Society c----- Scott Congregation of Jehovah's Witnesses South Delta Baptist Church (2 properties) St. Cuthbert's Anglican Church St. David's Anglican Church S1. Stephen's United Church Sunshine Hills Foursquare Church The Parish of All Saints, Ladner Th-e Tsawwassen Congregation of Jehovah's Witnesses Then India Sanmarga Ikya Sangam Educational and Cultural Society Trinity Lutheran Church Tsawassen Alliance Church Tsawwassen United Church $ 40,650 7,200 13,750 13,800 8,500 6,600 3,850 I 1 36,750 8, ,550 11,550 5,450 16,950 8,450 5,450 38,750 5,400 11,350 43,750 9,150 22,900 2,750 9,750 3,450 3,350 7,100 4,350 7,600 9, $ 117,700 20,650 39,450 39,650 24,300 18,900 11, , ,200 21,650 33,100 15,600 48,750 24~100 15, ,800 15,450 32, ,900 26,200 65,400 7,950 27,800 9,850 9,650 20,350 12,450 21,750 26,800 Total Churches (31 properties) $ 373,600 $ 1,087,350

27 Attachment C Page 1 of Permissive Tax Exemption (PTE) Other Or~anizations Delta PTE Total Taxes Exempted Athletic Associations Delta Gymnastics Society Delta Thistle Curlin~ Club Ladner Lawn Bowling Club Ladner Tennis Club McKee Athletic Association (East Delta Hall) South Delta United Soccer Club Sunshine Hills Tennis Club Tsawwassen Tennis Club Tunnel Town Curling Club Communit)! Arts Delta QQmmunity Music School Delta Rockhound, Gem and Mineral Club 1-:-:---" - North Delta Potters Guild South Delta Artists Guild The Delta Potters Association The Sidekick Players Club Watershed Artworks Society -- $ 34,450 $ 56, ,250 15,$50 22, ,000 15,300 22,400 1,450 2,300 16,150 20,000 7,800 11,300 8, ,300 I , I ,850 4,900 6, , L., " ii :], ~. CommunitIL Services 828 Air Cadet Squadron Sponsoring Committee Boys and Girls Clubs of South Coast BC (3 properties) Delta Branch No. 61 of The Royal Canadian L,egion Delta Chamber of Commerce Delta Community Living Society (3 properties) ==--- 12~lta ire_and Emem~ncy Services (Training Facility) D~!@Jjo3lice_~il~~~ Q~Jt~o~ital A~lQl~ Societu~p!()Jle~ Del J_(~dJle #2~,lrld~pendent Order ot Oddfellows l?eltassi~t FamiIY~ll~Qommunity Services Soci~~_ KinViliage Association Kirkland House Foundation Ladner Community Police Station Ladner Fishermen's Co-operative Association (3 propertiest Lighthouse Harbour Ministries Navy Le~gue of Canada North Delta Community Police Station (2 properties) Reach Child and Youth Development Society (Delta Earl~ Years Centre) South Delta Library South Delta Little House Society Homes for People with Disabilities Sources Community Resources SOciety (3 properties) Pre-Schools Reach Child and You-th Development Society (Developmental Preschool North) The Centre for Child Development of the Lower Mainland (Lookout Preschool) Reliqious Orqanization Augustinian Monastery of British Columbia Royal Heights B~ptist Church Seniors' Homes Abbeyfield House - St. David's SOCiety Columbus Lodge Dogwood Holdings Society (3 propertiesl Waterfowl Habitats British Columbia Waterfowl Societv (2 properties) The Nature Trust of British Columbia (2 properties) TOtal Other Organizations (61 properties) ,250 54,950 5,900 9, ,150 40,650 66,400 1,300 2, ,750?~ 40,750 8,250 11,750 40,050 66,2~CJ- 7,700 12,150 2,400 r--- 2,850 2,550 4,250. 9,000 13, ,400 3,900 5,700 2,650 3,800 1,100 2,050 12,600 21,100 9,400 15, ,950 1,700 2, ,350 32, , ,450 40,300 63,450 35,350 50,650 7~ 12,150 $ 482,500 $ 751,650

28 Attachment 0 Page 1 of 3,.:.~-, ROYAL CANADIAN LEGION - BRANCH TSA WW ASSEN."~(!2(jli'" August 10,2016 Royal Canadian Legion Branch 289 Tsawwassen # th Street. Delta BC V4L 2L8 Mayor Lois E. Jackson The Corporation of Delta 4500 Clarence Taylor Crescent Delta, BC V4K 3E2 Honorable Mayor & Council, Re: Permissive Tax Relief request Once again the Tsawwassen Legion is asking the Corporation of Delta to consider permissive tax relief for the Royal Canadian Legion Branch 289, Tsawwassen. Attached please find a copy of our monthly account to Century Group showing commercial property taxes of $1, per month or considered annually, $16, This has steadily increased over the years. Legion regulations prevent us from using any proceeds raised from the gaming activities or the annual Poppy drive towards our operating costs. Over recent years, recipients of our charity contributions inc.lude the following: Delta Hospital (since 1995 over $120,000) Little House Society Delta Assist- Christmas Hamper Program BC Guide Dogs Delta Assist - Seniors Handbook Food on the Corner Delta Food Bank Operation Red Nose Delta Police Pipe Band Delta Hospice Kin Village and Center Heali & Stroke Foundation - Delta/Surrey branch Meals on Wheels OWL Rehabilitation Society T.O.O.B. Christmas Hampers Delta Mental Health Association :i i 828 Air Cadet Squadron Tsawwassen Boys and Girls Club Navy League of Canada Cadets - Tsawwassen Youth Literary and Poster Winners O'Conner Irish Dancers BCIY ukon Track & Field Camps tor Youth Spinoza Bear Therapeutic Program BCIT Conversion Program for New Veterans Veteran Transition Housing # th Street, Delta, Be v 4 L 2L8 Phone: (604) Fax: (604) rcl289@dccnet.com BC Special Olympics Kids SPOli - Delta Boy Scouts and Girl Guides of Delta Bursaries & Education Awards to local students National Track & Field Event Augll4) New Veterans Transition Programs Veterans PTSD Programs Local Veteran Emergency SuppOli

29 Attachment 0 Page 2 of 3 ROY AL CANADIAN LEGION - BRANCH TSA WW ASSEN,!(j)(!l(j)~ Amos Ferguson Society (Veterans Housing) Brock Fahrni Society (Veterans Care Home) Peace Arch Zone Hands Across the Border George Derby Centre (Veteran Housing) Veteran Special Medical Services Legion Service Dogs The Canadian Breast Cancer Society ALS Equipment Loan Cupboard Canadian Diabetes Society & the Variety Club In 2016 the Tsawwassen branch of the Royal Canadian Legion will donate more than $45,000 to the support of veterans, youth and local community services - $13,800 to the Delta Hospital Foundation alone. We struggle financially each month to maintain our not-far-profit premises, with the bulk of our net revenue consumed by the substantial commercial rent to Century Group. We depend heavily on the volunteer efforts of our members and executive for the daily operations of the branch. This RCL branch is very proud to benefit our community and humbly request your consideration of a tax relief grant once again for the taxation year Our commitment to Delta organizations and veterans in our community in need is unwavering and our donation Committee meets regularly to select the recipients from the many requests for support we receive throughout the year. We take this mandate and duty to the community very serious and hope to continue our giving for years to come. It is not easy for many of the above listed organizations, and it would substantially improve our capacity to support those in needs if you supported this request. If for any reason you require more information or detail please contact the President, Gary Bain directly by calling directly 604-3\ or to the Legion at Sincerely.'j (, ~. c/?:rf!:<--~ Garo/' 'in President CC: George V. Harvie, Chief Administrative Officer Jo-Ann O'Connor, Taxation Manager Karl D Preuss, CA - Director of Finance Members of Council I. ~ u t1 II il ii H I:: I; Attachment 1- Century Group Monthly Statement (current) identifying monthly tax liability. # th Street, Delta,BC V4L 2L8 Phone: (604) Fax: (604) rcl289@dccnet.com,

30 Attachment 0 I~)3!atltL~'F~~~Uk~t";;;[,i.~. n'~,~'_;~illt~z2]rili'j~]r5i] Page 3 of 3 gp Century group 25 th Floor Central City Tower Avenue Surrey, BC V3T 5X3 Ph: GST No. Rl LEADING BY DESIGN STATEMENT OF ACCOUNT Printed: 07/19/2016 Due Upon Receipt toool712 Royal Canadian legion Br 289 Attn: Accounts Payable # th Street Delta, BC V4l 218 Property: Century Square lease: Royal Canadian legion Br 289 Transaction Dab! Description Balance Forward 08/01/2016 Common Area Maintenance 08/01/2016 Commercial Property Tax 08/01/2016 Commercial Rent 08/01/2016 Commercial Sign Rent Charges Net 1, , , Trans GST Charges Total , , , Paid Balance , , , , Days Days Days Above 90 Days Prepayments Total Due 7, ,055.95

31 Attachment E Page 1 of 3 VANCOUVER COMMUNITY COLLEGE July 21, 2016 Mayor Lois E. Jackson Council Members The Corporation of Delta 4500 Clarence Taylor Crescent Delta, BC V4K 3E2 Re: Request for 2017 Tax Relief Grant: BCIT and VCC Annacis Island Campus Introduction With the support of municipal and provincial governments and industry partners BCIT and Vancouver Community College (VCe) has established a joint campus on Annacis Island at 1608 Cliveden Avenue to conduct research and deliver training for the transportation sector. The purpose of this letter is to request a 2017 tax relief grant for the campus from the Corporation of Delta as we are not eligible to apply for a Permissive Tax Exemption. A copy of 2016 tax relief grant is attached. VCC and BClT are non-profit and registered charities funded by the provincial government and governed by legislation under The College and Institute Act. Both institutions are post-secondary educational organizations and offering various programs in advanced technological & vocational fields to different communities over 50 years. Both institutions own their existing campuses currently located in Vancouver, Burnaby, North Vancouver and a satellite campus in Richmond. Under legislation, all owned campuses are exempt from municipal property t;:lxes, however; the Annacis Island campus was acquired through a 30-year capital lease. Background BClT was required to relocate the heavy trades program from its Great Northern Way campus to make room for the construction of a new Emily Carr University facility. VCe's heavy trades program currently located at the Broadway campus was over crowded. The Annacis island location is perfectly situated for our student demographic who are drawn from the entire lower mainland, and industry partners. This renovated 144,000 square foot building is equipped wit~ state of the art infrastructure for education, and applied research. The capacity of this facility will allow BClT and VCC to prepare youth and apprentices to fill a variety of high demand jobs in support of Provincial initiatives, while also providing ao research venue for LNG, diesel emissions, marine and rail innovations. Moving in through August 2015, the campus opened its doors to students on September 15 th BCIT and VCCcombined have approximately 1400 students living in Delta and attending programs delivered at all our campuses in the lower mainland. These Delta students benefit from the lower costs Broadway campus 1155 East Broadway, Vancouver, B.C., Canada V5T4VS TeI Downtown campus 250West Pender Street, Vancouver, B.C., Canada V Tel

32 Attachment E Page 2 of 3 of both institutions because of property tax exemptions provided by the municipalities of Vancouver, Burnaby, North Vancouver and Richmond. Year Funding Agency Type of Grant Amount Institution Jan 1- Dec 31, 2016 City of Vancouver Property Tax Exemption $1.2M BCIT Jan 1- Dec 31, 2016 City of Burnaby Property Tax Exemption $3.7M BCIT Jan 1- Dec 31, 2016 City of North Vancouver Property Tax Exemption $O.4M BCIT Jan 1- Dec 31, 2016 City of Richmond Property Tax Exemption $l.4m BCIT Jan 1- Dec 31, 2016 City of Vancouver Property Tax Exemption $1.9M VCC Benefits to the City of Delta Reports and research have proven that campuses located in communities provide a significant economic and social contribution to the *region. The Annacis Island Campus economic impact will be directly related to spending by domestic and international students on room, board and supplies; employe.es on housing and personal expenses; supplies, commodities and equipment needed to deliver these resource intense programs; and supplies, commodities and equipment used by college and industry researchers. Currently with a total 1,248 students attending in 6 **programs and 5 to 6 annual research projects anticipated in this campus, the annual contribution to Annacis Island in the municipality of Delta is. significant. Conclusion BCIT and VCC have established the Annacis Island Campus to deliver training and conduct research in support of the transportation sector. This is a long term initiative that we believe will provide substantial social and economic benefits to the municipality of Delta and its residents, and enhance the quality of life for the community. We therefore request the Council grant the property tax relief for the Annacis Island Campus as part of our ongoing support and partnership with the municipality. Should you have any questions, please feel free to contact me at ext Sincerely, Marlene Kowalski VP, Administration and CFO Vancouver Community College Enclosed: 2016 Tax Relief Grant letter *Source: Bc/T's Economic Impact Document economic impact 2007.pdf **Programs to be delivered: Commercial transport, Heavy duty, Railway, Marine mechanical technician, Marine engineering levell, Industrial material handling and logistics

33 Attachment E Page 3 of 3 Finance Department February I, 2016 M~. Kathy Kinloch President British Columbia Institute of Technology 3700 Willingdon Avenue Burnaby, BC V5G 3H2 Dear Ms. Kinloch: Re: 2016 Tax Relief Grant At the October 5,2015 Regular Council Meeting, Delta Council approved the award of a $71,500 Tax Relief Grant to provide support to the BCIT and VCC Annacis Island Campus. A cheque in the amount of $71,500 has been prepared in the name of British Columbia Institute of Technology {BClT} and sent to the attention of Steven Bao, Assistant Director of Financial Services at BClT. Should you have any questions or require further information, please contact me at or Nancy Hudson, Taxation Manager at Yours truly, ~~ Karl D. Preuss, CPA, CA Director of Finance NH/ld The Corporation of Delta 4500 Clarence Taylor Crescent Delta, BC V4K 3E