The Corporation of Delta COUNCIL REPORT Regular Meeting Permissive Tax Exemptions

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1 The Corporation of Delta COUNCIL REPORT Regular Meeting E.02 To: Mayor and Council From: Finance Department Bylaw No Date: September 20, Permissive Tax Exemptions The following report has been reviewed and endorsed by the Chief Administrative Officer. RECOMMENDATIONS: A. THAT "Delta Permissive Taxation Exemption, 2012", be given first, second and third readings (Attachment A). B. THAT a grant to the Royal Canadian Legion #289 in the amount of $7,800 be approved. PURPOSE: The purpose of this report is to seek Council approval to exempt specific community service properties from municipal taxation for the year In addition, Council is asked to award a grant to the Tsawwassen Royal Canadian Legion in lieu of a Permissive Tax Exemption. BACKGROUND: 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. Council Policy: 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.

2 2013 Permissive Tax Exemptions Page 2 of 3 September 13, 2012 The permissive tax exemption will be based on the principal use of the property. Delta residents must be primary beneficiaries of the organization's services. DISCUSSION: For the 2013 taxation year, applications were received for 84 properties from recurring applicants. The recurring Permissive Tax Exemption applications have been thoroughly reviewed to ensure compliance with Community Charter legislation and Permissive Tax Exemption guidelines. It is recommended to grant exemption to the recurring applicants. In May 2012, the North Delta Community Police Station relocated to the Scottsdale Centre. This report recommends granting a tax exemption to the new location. Similar to past years, a grant in lieu of a permissive tax exemption to the Royal Canadian Legion #289 equivalent to the amount of exempted Delta taxes is also supported Permissive Tax Exemption Bylaw The 2013 Permissive Tax Exemption Bylaw has been updated as follows: (1) Delta Museum and Archives Society (Schedule C) This bylaw is updated to provide an exemption to the Delta Museum and Archives Society for the Delta Museum, the Delta Archives and Edgar Dunning Reading Room and the Program and Administration Annex. (2) North Delta Community Police Station (Schedule C) The Delta Police Department leases two units at the Scottsdale Center for the North Delta Community Police Station and is responsible for property taxes pertaining to the leased space and common areas and facilities. The lease agreements include a provision that the landlord will pass the benefit of property tax exemption related to the leased locations to Delta, the tenant. The savings for the North Delta Community Police Station would be property taxes to other taxing authorities which are estimated to be about $5,200. This report recommends granting an exemption to the two properties. (3) Royal Heights Baptist Church (Schedule C) The Royal Heights Baptist Church has transferred ownership to a third party and is now leasing the property. The use of the property has remained a church and continues to provide public worship. (4) Dogwood Holdings Society (formerly Delta Senior Housing Association) (Schedule D) The Delta Senior Housing Association has amalgamated with Dogwood Holdings Society and now operates under the name of Dogwood Holdings Society. The Dogwood Holdings Society remains a non-profit society that provides affordable rental housing for seniors. The Society continues to operate the same housing rental complexes in Delta and therefore maintains its statutory exemption.

3 2013 Permissive Tax Exemptions 2013 Grant Request Page 3 of 3 September 20, 2012 Royal Canadian Legion #289 a non-profit society, is a private service club for Veterans, Military, Police, Firemen, British subjects and their families. The Royal Canadian Legion #289 is located on a property leased from Century Square Holdings Ltd. The Legion pays its share of the property taxes directly to Century Group. Since 2010, a grant amount that approximates Delta taxes has been awarded to the Legion in lieu of a permissive tax exemption. The 2012 grant was $7,800. The Royal Canadian Legion #289 has requested a grant be given for the 2013 year. This report recommends giving the Royal Canadian Legion #289 a grant in the amount of $7,800 as a way of providing support and recognizing the community services provided. Implications: Financial Implications - Properties included in the bylaw result in an estimated $787,470 in exempted Delta taxes ($383,880 for churches and schools and $403,590 for other organizations). Total taxes exempted including Delta and other government levies approximate $1,886,170. Attachments Band C provide further financial information on the proposed amounts exempted for each organization. CONCLUSION: This report recommends granting permissive tax exemptions on a full or partial basis for the year 2013 for 86 properties: - Churches (32) Private Schools (4) Community Service Organizations (50) Karl Preuss, CA Director of Finance Department submission prepared by: Jo-Ann O'Connor, Taxation Manager JO/tb ATTACHMENTS: A. B Permissive Tax Exemption - Church and Schools C Permissive Tax Exemption - Other Organizations :~'i.

4 Page 1 of 24 THE CORPORATION OF DELTA BYLAW NO A Bylaw to exempt specific community service properlies from municipal properly 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 "Delta Permissive Taxation Exemption, 2012". 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 The portions of the parcel 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 2013.

5 Page 2 of 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 READ A SECOND time the day of READ A THIRD time the day of Publication of a notice was provided in the Surrey/North Delta Leader on the day of 2012 and in the Delta Optimist on the and day of FINALLY CONSIDERED AND ADOPTED the day of Lois E. Jackson Mayor Angila Bains Municipal Clerk

6 Page 3 of 24 Page 1 of 6 Schedule "A" Church Properties To Be Totally Exempt Land And Buildings B.C. Conference of Mennonite Brethren Churches (Cedar Park Church) th Avenue - Folio No Lot 135, District Lot 177, 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 Christian and Missionarv 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 Missionarv 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

7 Page 4 of 24 Page 2 of 6 Foursquare Gospel Church of Canada (Sunshine Hills Foursquare Church) Schedule "A" Church Properties To Be Totally Exempt Land And Buildings For an exemption of one. year 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 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 North Delta Evangelical Free Church th Avenue - Folio No Lot 214, Section 25, Township 4, New Westminster District Plan 40722

8 Page 5 of 24 Page 30f6 Parish of St Cuthbert (St Cuthbert's Anglican Church) Schedule "A" Church Properties To Be Totally Exempt Land And Buildings nd Avenue - Folio No Lot 569, Except: Part on Plan BCP28911, Section 25, Township 4, New Westminster District Plan Roman Catholic Archbishop of Vancouver (Immaculate Conception Church) th Street - Folio No Lot 56 Except: Part Subdivided by Plan 27828, Section 36, 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 Scott Congregation of Jehovah's Witnesses th Avenue - Folio No Lot 100, Section 36, Township 4, New Westminster District Plan BCP21741

9 Page 6 of 24 Page 4 of6 South Delta Baptist Church Schedule "A" Church Properties To Be Totally Exempt Land And Buildings th Street - Folio No Lot A, District Lot 170, Group 2, New Westminster Plan LMP29479 and th Street - Folio No Lot A, District Lot 170, Group 2, New Westminster District Plan LMP29479 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 (Sacred Heart Church) 3900 Arthur Drive - Folio No Lot 316, District Lot 177, Group 2, New Westminster District Plan The Synod of the Diocese of New Westminster (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

10 Page 7 of 24 Page 5 of6 Schedule "A" Church Properties To Be Totally Exempt Land And Buildings 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 (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 (Tsawwassen United Church) rd Street - Folio No Lot "G", Section 3, Township 5, New Westminster District Plan The Trustees of the Ladner Congregation of the United Church of Canada (Ladner United Church) th Avenue - Folio No Part District Lot 106, Group 2, New Westminster District shown as "Bain" Plan 490 Except: Part in Plan 6623 and th Avenue - Folio No Lot 113, District Lot 106, Group 2, New Westminster District Plan 490

11 Page 80f24 Page 6 of 6 Schedule "A" Church Properties To Be Totally Exempt Land And Buildings The Tsawwassen Congregation of Jehovah's Witnesses rd Street - Folio No Lot 1302, Section 3, Township 5, New Westminster District Plan LMP24359 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 24737

12 Page 9 of 24 Page 1 of4 Schedule "B" Church Properties To Be Partially Exempt Land And Buildings The B.C. Conference of the Mennonite Brethren Churches (New Hope Christian Church) th Avenue - Folio No A portion of Lot 40 Except: Parcel "A" (Reference Plan 11745), Section 25, Township 4, New Westminster District Plan 1416, as shown outlined in bold on the Plan designated 1-0 annexed hereto. The Synod of the Diocese of New Westminster (The Parish of All Saints. Ladner) 4735 Arthur Drive - Folio No A portion of Lot 197 Except: Part on Bylaw Plan 53031, District Lot 106, Group 2, New Westminster District Plan 35747, as shown outlined in bold on the Plan designated 2-0 annexed hereto. Trustees of the Congregation of Trinity Evangelical Lutheran Church (Trinity Lutheran Church) River Road - Folio No A portion of Lot 1, District Lot 15, Group 2, New Westminster District Plan LMP36479, as shown outlined in bold on the Plan designated 3-0 annexed hereto. 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 Plan 61351, except for that portion of the property not held or occupied by the registered owner or used for church purposes.

13 Page 10 of 24 Page 2 of 4 Schedule "B" The B.C. Conference of the 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 Ave Portion not used for church purposes PLAN 1-0

14 Page 11 of 24 Page 30f4 Schedule "B" 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 \. Portion not used for church purposes 7.6 PLAN 2-0

15 Page 12 of 24 8ylaw No Page 4 of 4 Schedule "8" 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 \ \ + PLAN 3-0

16 Page 13 of 24 Page 1 of 10 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings Augustinian Monastery of British Columbia 3890 Arthur Drive - Folio No A portion of Lot 317 Except: Part in Plan LMP52137, District Lot 177, Group 2, New Westminster District Plan 51237, used as a Chapel 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 Lot 5 Except: Firstly; Part on Bylaw Plan 35637, Secondly; Part on (Reference Plan 12391), Section 25, Township 4, New Westminster District Plan 5159 British Columbia Hydro and Power Authority (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 British Columbia Waterfowl Society Folio No Plan 10429, New Westminster District Lot FSF (RES), District Lot 192A, Group 2, Plan 10429

17 Page 14 of 24 Page 2 of 10 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings 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 parcels book volume 10, Folio 564 No "An, 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 Delta Gymnastics Society 4680 Clarence Taylor Crescent - Folio No Lot B, Plan LMP3338, District Lot 516, Section 35, New Westminster District Township 5 Group 2, B Sec 35 TWP 5 DL 516 GP 2LMP3338 Delta Hospice Society th Street- Folio No North Half Lot 3 Except: Part Highway Statutory Right of Way Plan 46370, Block 11, Section 10, Township 5, New Westminster District Plan 16219

18 Page 15 of 24 Page 3 of 10 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings 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 Delta Lodge #21. Independent Order of Oddfellows 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 Museum and Archives Society 4858 Delta Street - Folio No Lot 69, District Lot 106, Group 2, New Westminster District Plan 256 and 4910 Delta Street - Folio No Plan 256 New Westminster District, S 1/2 of Lot 60, District Lot 106, Group 2, Plan 256, Community Service Building Parking, Lot S & E PL 3603 and

19 Page 16 of 24 Page 4 of 10 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings 4914 Delta Street - Folio No Plan 256 New Westminster District, N 1/2 of Lot 60, District Lot 106, Group 2 Plan 256, Community Service Building Parking Lot, S & E PL 3603 and 4918 Delta Street - Folio No Lot 59, District Lot 106, Group 2, New Westminster District Plan 256, Community Service Building and 4450 Clarence Taylor Crescent - Folio No Lot B, District Lot 516, Section 35, New Westminster District Plan, Township 5, Group 2, LMP 3338 Deltassist Family and Community Services Society 9067/ th Street - Folio No Lot 574, Section 36, Township 4, New Westminster District Plan Her Majesty the Queen in Right of Canada (British Columbia Waterfowl Society) 5191 Robertson Road - Folio No Parcel "F", District Lots 190, 192A, 193, 194,597 and 598, Group 2, New Westminster District Reference Plan 57378

20 Page 17 of 24 Page 5 of 10 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings Kinsmen Club of Ladner Tsawwassen th Avenue - Folio No Parcel 175, District Lot 106, Group 2, New Westminster District Plan LMP35423 KinViliage Association th Avenue - Folio No Lot 322, Section 10, Township 5, New Westminster District Plan 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 - Folio No Lot 22, Block 5, District Lot 96, Group 2, New Westminster District Plan 716 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

21 Page 18 of 24 Page 6 of 10 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools land And Buildings 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 Navy league of Canada 505 Annacis Parkway - Folio No Plan District lot 251 New Westminster District 2 AC PCl District lot 251 Group 2 Sea Cadet Site and Situated at West of Pembina Street Causeway, Access to Annacis Island - Folio No New Westminster District Plan Water lot, FSF Annacis Channel 1.29 AC. N P03, MAP 34

22 Page 19 of 24 Schedule "c" Page 7 of 10 Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings North Delta Community Police Station th Street - Folio No (Only That Portion As Noted Below) The 824 square foot leased portion Unit #7033 situated on the ground floor of Lot 315, PID , Plan 41120, Section 13, Township 4 Lot 316, PID , Plan 41120, Section 13, Township 4, New Westminster Land District and th Street - Folio No (Only That Portion As Noted Below) The 1,258 square foot leased portion Unit #7081 situated on the ground floor of Lot 315, PID , Plan 41120, Section 13, Township 4, Lot 316, PID , Plan 41120, Section 13, Township 4, New Westminster Land District North Delta Potters Guild th Avenue - Folio No Plan 5159, New Westminster District Plan 35637, Rem-2 S 1/2, NW 1/4 Section 25, TWP 4 PL 5159, Fire Hall, Library, Arena Reach Child and Youth Development Society (Developmental Preschool North) nd Avenue - Folio No Lot 355, Section 26, Township 4, New Westminster District Plan 38042

23 Page 20 of 24 Page 8 of 10 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings Reach Child and Youth Development Society (North Delta Play and Leam Centre) th Avenue - Folio No Proportion of South Half Lot 2 Except: Part shown on Plan with Bylaw filed 35637, Section 25, Township 4, New Westminster District Plan 5159 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 (Chestnut House) B Street - Folio No Lot 849, District Lot 116, Group 2, New Westminster District Plan Sources Community Resources Society (Gateway Autism) 4812 Georgia Street - Folio No Lot 17, District Lot 106, Group 2, New Westminster District Plan 256

24 Page 21 of 24 Page 9 of 10 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And BUildings South Delta Library 1321A - 56th Street - Folio No Lot 15 Plan BCS2381 Section 10 New Westminster District Township 5 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 The Centre for Child Development of the Lower Mainland th Avenue - Folio No Portion of Lot 117, Section 25, Township 4, New Westminster District 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 The Nature Trust of British Columbia. In Trust Harlock Island - Folio No District Lot 473, Group 2, New Westminster District

25 Page 22 of 24 Page 10 of 10 Schedule "C" Community Service Organizations, Religious Organizations, Athletic Associations, Homes for the Elderly and Handicapped, and Preschools Land And Buildings The Sidekick Players Club th Street - Folio No Lot 212, Section 11, Township 5, New Westminster District Plan 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 Tunnel Town Curling Club th Street -Folio No Portion of 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 Plan 5159, New Westminster District Plan 35637, Rem-2 S 1/2, NW 1/4 Section 25, TWP 4 PL 5159, Fire Hall, Library, Arena

26 Page 23 of 24 Page 1 of 2 Delta Christian School Society Schedule "D" Lands Surrounding Buildings Used To Provide Homes For Elderly Citizens And Private Institutions Of Learning rd Street - Folio No Lot 1067, District Lot 116, Group 2, New Westminster District Plan LMP11672 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 The Catholic Independent Schools Vancouver Archdiocese (Immaculate Conception School) th Street - Folio No Lot 113, Section 36, Township 4, New Westminster District Plan The Roman Catholic Archbishop of Vancouver (Sacred Heart School) 3900 Arthur Drive - Folio No Lot 316, District Lot 177, Group 2, New Westminster District Plan 51237

27 Page 24 of 24 Page 2 of2 Tsawwassen Independent School Society (Southpointe Academy) Schedule "D" Lands Surrounding Buildings Used To Provide Homes For Elderly Citizens And Private Institutions Of Learning th Street - Folio No Lot 1, District Lot 170, Group 2, New Westminster District Plan BCP45214

28 Attachment B Page 1 of Permissive Tax Exemption (PTE) Churches and Schools Churches Augustinian Monastery of British Columbia Benediction Lutheran Church Cedar Park Church Crossroads United Church Delta Pentecostal Tabernacle (2 properties) Fraser Valley Alliance Church Immaculate Conception Church Ladner Baptist Church Ladner Christian Fellowship Society Ladner Christian Reformed Church Ladner Gospel Hall Ladner United Church - Hall Ladner United Church - Sanctuary New Hope Christian Church Nordel Fellowship Baptist Church North Delta Evangelical Free Church Sacred Heart Church & School Saviour Lutheran Church Society Scott Congregation of Jehovah's Witnesses South Delta Baptist Church (2 properties) SI. Cuthbert's Anglican Church SI. David's Anglican Church SI. Stephen's United Church Sunshine Hills Foursquare Church The Parish of All Saints, Ladner The Tsawwassen Congregation of Jehovah's Witnesses Then India Sanmarga Ikya Sang am Educational and Cultural Society Trinity Lutheran Church Tsawwassen Alliance Church Tsawwassen United Church Total Churches (32 properties) Schools Delta Christian School Society Immaculate Conception School Sacred Heart School (Included with Church) Tsawwassen Independent School Society (South pointe Academy) Total Schools (4 properties) Delta PTE * Total Taxes Exempted* 90 1,100 6,900 20,940 13,250 40,440 9,600 29,140 8,940 27,080 2,770 8,360 37, ,380 7,460 22,580 7,160 21,740 9,810 29,730 4,330 13,090 1,350 4,110 2,120 6,430 8,180 24,740 5,150 15,540 6,270 18,930 32, ,930 5,290 16,070 10,950 33,230 41, ,640 8,980 27,190 15,080 45,580 2,560 7,740 9,870 29,810 3,160 9,570 2,830 8,620 6,840 20,690 3,440 10,410 7,390 22,440 8,950 27, , ,360 27,680 96,880 12,600 38, , ,810 94, ,900 Total Churches & Schools (36 properties) $383,880 $1,217,260 *Delta PTE & Total Taxes Exempted are based on 2012 Property Assessments and Tax Rates 21/09/2012

29 Attachment C Page 1 of Permissive Tax Exemption (PTE) Other Organizations Delta PTE' Total Taxes Exempted' Pre-Schools Reach Child and Youth Development Society (Developmental Preschool North) The Centre for Child Development of the Lower Mainland Religious Organizations Royal Heights Baptist Church Ath letic Associations Delta Gymnastics Society Ladner Lawn Bowling Club Tsawwassen Tennis Club Tunnel Town Curling Club Waterfowl Habitats British Columbia Waterfowl Society (2 properties) The Nature Trust of British Columbia (2 properties) Seniors' Homes Abbeyfield House M st. David's Society Columbus Charities Association (Columbus Lodge) Dogwood Holdings Society (3 properties) Handicapped Homes Sources Community Resources Society (3 properties) Community Arts Delta Museum and Archives Society (5 properties) North Delta Potters Guild The Sidekick Players Club Watershed Artworks Society Community Services Boys and Girls Clubs of South Coast BC (2 properties) Delta Branch No. 61 of The Royal Canadian Legion Delta Chamber of Commerce Delta Hospice Society Delta Hospital Auxiliary Society (2 properties) Delta Lodge #21, Independent Order of Oddfellows Deltassist Family and Community Services Kinsmen Retirement Centre Association (2 properties) Ladner Fisherman's Co-operative Association (3 properties) Lighthouse Harbour Ministries McKee Athletic Association (East Delta Hall) Navy League of Canada (2 properties) North Delta Community Police Station (2 properties) Reach Child and Youth Development Society (North Delta Play and Learn Centre) South Delta Library South Delta Little House Society Total Other Organizations (50 properties) 1,490 2,480 1,350 2,180 22,240 33,720 35,210 61,270 6,970 10,640 7,280 11,120 9,060 15,730 33,020 50,080 8,100 13,090 9,940 16,280 10,310 16,850 27,900 45,320 10,650 17,410 17,260 30,180 5,560 8,880 2,140 3,750 1,160 2,040 34,090 59,350 5,290 9,090 8,570 14,820 10,980 19,240 15,860 27,790 6,800 10,280 37,350 64,720 12,670 20,070 6,950 10,850 3,820.5,820 14,450 22,450 6,190 9,400 7,110 12,400 4,500 7,840 13,010 22,880 6,310 10,890 $403,590 $668,910 'Delta PTE & Total Taxes Exempted are based on 2012 Property Assessments and Tax Rates 21/09/2012