:ro n~ -cd 1 ij)iz- <4-' - City of Richmond. Report to Committee CNCL Att.3. To : Re: Pennissive Exemption (201 3) Bylaw 8935

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1 To : From: City of Richmond Finance Committee Jerry Chong Director, Finance Re: Pennissive Exemption (201 3) Bylaw 8935 Report to Committee :ro n~ -cd 1 ij)iz- Date: September 5, 2012 File: /2012- Vol 01 Staff Recommendation That the Permissive Exemption (2013) Bylaw 8935 be introduced and given first, second, and third rcadin Jerry Chong Director, Finance ( ) Att.3 REPORT CONCURRENCE C ONCURRENCE OF GENERAL MANAG ER -t- <4-' - REVIEWED BY SMT SUBCOMMITIEE REVIEWED BY CAO ("PE.V'vl""1' ) INiTlALS: de;;. INIT1ALS: tc CNCL - 133

2 September 5, Origin Staff Report Permissive exemptions arc provided to various properties in accordance with sections 220 and 224 of the Community Charter and Council Policy The exemption bylaw must be adopted by October 3 1 SI each year to be effective for the following year. Analysis As indicated in the Permissive Tax Exemption Policy and Administrative Procedure Amendments report presented to Council on July 23 rd, site visits were conducted as a part ofa full review of all properties receiving permissive exemptions for The visits resulted in a Council resolution to adopt Council Policy to further exempt: 1. Halls used by the religious organization or leased to a third party For sport and well ness activities or the operation of daycares, pre-schools or out-of-school services; and I I. Land or halls held by the religious organization and used for fund raising events which arc managed by the organizations and the funds raised are appl ied to the organization. This amendment enables religious groups to continue meeting exemption requirements while providing needed services to the community and to raise funds to help support their current operations. At the conclusion of the review, 13 properties required minor corrections to the exemption bylaw to properly reoect the taxable portions of their property. Those properties were moved from Schedule A to Schedule B of the Permissive Exemption Bylaw 8935 ("Bylaw 8935") and are listed in Appendix 1 under "Schedule Changes". The foll owing properties are also listed in Appendix I and changes have been made to Bylaw 8935 accordingly: 1. Young Israel of Richmond (7431 Francis Road) - Property was sold in 2011 but was leased back to Young Israel of Richmond for Since the property will not be tenanted to a religious group in 2013 and the property was recently rezoned for residential single family dwelling use, the property has been removed from Bylaw City of Richmond (5440 Hollybridge Way) -The City will no longer be leasing this property for 2013 and property was removed from Bylaw Richmond Kiwanis Senior Citizcns Housing Society (6251 Minoru Blvd) - Historicall y, the property received a statutory exemption under 220(1)(i) of the Community Charter stati ng an exemption is available for "a building that was constructed after January I, 1947 but before April I, 1974 and this is owned and used exclusively without profit by a corporation to provide homes for elderly citizens". The City's pennissive exemption further exempted any part of that property that did not receive a statutory exemption )0 CNCL - 134

3 September 5, Given that the building at 6251 Minoru Blvd is vacant and will be demolished by the end 0[2012, it will not meet any exemptions currently available. The property was removed from Bylaw 8935 and will be subject to 2013 property tax. 4. Church in Richmond (4460 Brown Road) - New religious property added to Bylaw BC Sport Agency Society (6 111 River Road) - Currently, the portion of6111river Road occupied by Richmond Oval Corporation is exempt of property tax. Any part of this property leased to a third party is subject to fu ll property tax unless the tenant qualifies for an exemption under 224 of the Community Charter and Council Policy BC Sport Agency Society is a non-profit organization meeting the requirements for an exemption for2013. During one of the many site visits to the various exempted properti es, Staff di scovered a fully operational restaurant at Steveston Hwy. Discussions were held with the Temple's administrator, Mr. Wan, as the property is zoned for "assembly" use which does not allow for commercial restaurant s and that portion of the property does not qualify fo r permissive tax exemption. Subsequent 10 our discussions, Mr. Wan provided a letter (Appendix 2) proposing changes to their restaurant operations into a donations based dining hall. This change will meet our zoning bylaws since an eating area within a spiritual/social facility operated by a non-profit group is a permitted usc. The proposed changes, however, does not exempt the dining hall fro m property taxes. A donation is required if a visitor wishes to be served food outside the free lunch period. Since there is a requirement for an exchange of funds for food, the dimensions of that eating area is deemed taxable and amended accordingly in Bylaw As part of the review, staff also ensured that the No 5 Road backlands meet farming requirements. Warning letters were issued to organizations where it appeared that the land was not fully farmed or the land was overgrown with weeds. In all cases, the organizations contacted were able to rectify the situation by the deadline provided or was able to provide staff with a written explanation of the situation. A copy of the explanation is provided in Appendix 3. Tn 2012, the property at 8160 No 5 Road owned by the Thrangu Monastery consisted of a shed used to store religious supplies for the main temple at 8140 No 5 Road. A partial permissive exemption was granted for the shed and the land it sits upon subject to the monastery farming the backlands. During the site visit, it was noted that there were 6 greenhouses amongst the overgrown weeds and 3 of the 6 had various crops ready for harvesting. The remaining greenhouses looked neglected and appeared to be a storage faci lity for gardening tools and empty planters. Considering the letter provided by the representative for the Thrangu Monastery and the farming attempts made, Staff recommends that the permissive exemption for the shed is extended for 2013 and a letter sent to the Monastery advising that the remaining 3 greenhouses be fu lly productive in 2013, CNCL - 135

4 September 5, Financial Impact Property tax exemptions impact City finances by reducing the total assessed value of properties subject to taxation. This results in the City recovering the shortfall through tax increases to general taxpayers. Church properties represent the largest number of permissively exempted properties and accounts for approximately $488,054 in direct municipal taxes waived in Non-City owned properties exempted account for approximately $280,379 in waived taxes and City owned or leased properties account for approximately $2,642,237. Conclusion Bylaw 8935 wi ll provide tax exemptions in accordance with Provinciallegisiation and Council policy. '- r // ;.---- Ivy Wong ~anager, Revenue ( ) IW:gjn CNCL - 136

5 Revisions to Schedules Appendix 1 CNCL ROLL NO ORGANIZATION NAME CIVIC ADDRESS Schedule Changes Assumption of the Blessed Virgin Mary 8700 Railway A venue From Schedule A To Ukrainian Catholic Church Schedule B Fraserview Mennonite Brethren Mellis Drive From Schedule A To Schedule B India Cultural Centre of Canada 8600 No 5 Road From Schedule A To Schedule B International Buddhist Society 9160 Steves ton Highway From Schedule A To Schedule B Ling Yen Mountain Temple No.5 Road From Schedule A To Schedule B Parish of St. Alban's (Richmond) Church 7260 St. Albans Road From Schedule A To Hall Schedule B Parish of St. Anne's - Steveston, B.C Francis Road From Schedule A To Schedule B Richmond Baptist Church 6640 Blundell Road From Schedule A To Schedule B Trinity Lutheran Church 7100 Granville A venue From Schedule A To Schedule B Vancouver International Buddhist Progress I 8 I Cambie Road From Schedule A To Society Schedule B Vancouver International Buddhist Progress Cambie Road From Schedule A To Society Schedule B Vancouver International Buddhist Progress 8271 Cambie Road From Schedule A To Society Schedule B Vedic Cultural Centre of BC 8200 No 5 Road From Schedule A To Schedule B J6129JO

6 Appendix I ROLL NO ORGANIZATION NAME CIVIC ADDRESS DELETIONS Young Israel of Richmond Francis Road From Schedule A - Property sold City of Richmond 5440 Hollybridge Way From Schedule I- Property wi ll not be occupied by City of Richmond in Richmond Kiwanis Senior Citizens Housin g Minoru Boulevard Removed from Schedule E Society Revisions to Schedules CNCL ROLL NO ORGANIZATION NAME CIVIC ADDRESS ADDITIONS Church In Richmond 4460 Brown Road To Schedule A - New Religious Property BC Sport Agency Society River Road To Schedule H - Non Profit Tenant on City Property

7 Appendix 2 August 28, 2012 City of Richmond City Council Re: Propclty Tax Exemption of Dining Arca Dear Honourable Council Members, For over thirty years. the Buddhist Tcmple has provided free vegetarian food to its mcmbers and guests on a regular basis. Free lunch is served between I I :30am and 12:30pm. We have previously nol receivcd any ncgative comments from the City of Richmond about our food operation.. Many of our devotees who come after our free lunch period arc not able to eat vegetarian food at the Temple. To accommodate their needs. we began to offer food by request. However, as providing this servicc required us to take on additional staff members after our frec lunch hours. sustaining such an operation would not be possible witbout requesting our members to make a contribution for covering food and labour costs. It was during this time that we introduced a vegetarian service with listed prices to our devotees. There were no commercial. profit-making objectives associated with this operation; its main purpose was to provide a convenient and sustainable service for OUI' members aner our free lunch service had passed. We nre not a commercial restaurant operation. We only offer vegetarian food to devotees who come after our free lunch period for their convenience. Within the Asian Buddhist Temple community, this is a very common practice, but not ahloesl temples have the same passion and ability to support such a service. Many Buddhist places of worship in Asia have implemented vegetarian services within their temples with list prices. Famous Buddhist sites such as the Chi Lin Temple and Miao Fa Monastery in Hong Kong, Yu Fo Temple, ling An Tcmple and Long Hua Temple in Shanghai, China all have large dining areas with menu options provided to their members and visitors. In Buddhism, we teach and cncouragc people to stop slaughtering animals for food. As practitioners of Buddh.ism. we not only observe vegetarianism. but actively encourage others to practice it. By providing a place for ou t" members to enjoy healthy and tasty vegetarian food after OUl" tl'ee lunch period, we are directly carrying out our mission and helping to promote the ideals of the Buddhist faith. From a Buddhist viewpoint, the vegetarian dining area is an important place of worship for praclicing the religion And philosophy. We are not a "...,. ' 1 ',"11"11,11.11.:ll.i!~VI ~i r., i,1i'iiiri, _._------_. ~.===.-.===.-.===.-.===.-.===.-.===.-.===.-.===.-.===.-.= CNCL - 139

8 Appendix 2 restaurant operation and should continue to be exempt from property taxes as we have been entitled to in the past. Taking into account all points raised by Ivy Wong, Glenn McLaughlin and Chris Tay in our discussions, we propose to make the following changes in order to dispel all doubts that we operate a restaurant service: I) Remove all pdces from our vegetarian food list. Food will no longer be served by paymcnt. Instead, members and visitors will make a voluntary donation to t.he Buddhist Temple if they wish to be served food outside of our free lunch period. 2) Remove the e:lsh register from th e dining area. There will be no money being exchanged for food. nunations will only be accepted at our donation stations in the Main Hall or in specified donation boxes. 3) When a donation is made, a lunch co upon will be pt'ovided to the donor, which en lilies him/her to vegetarian food. To reiterate, we have not been operating and do not intend to operate as a restaurant. There will be no exchange ormorey for food in the eating area. We only serve worshippers on request and arc open for limited lunch service until 3pm from Wednesday to Sunday. These changes arc made to completely remove all misunderstandings about our food service. Food will now only be provided by donation which will be used to maintain our kitchen operation and for charitable causes. As the single largest Buddhist Temple in Canada and a proud recipient orthe City of Richmond's Point of Pride designation, we cherish the opportunity to share the Buddhist philosophy and culture with the Canadian community. and hope the City of Richmond will continue supporting us. If you have any further questions about our proposal, please feel free to contact me at Ext. 102 or at richie.wan@buddhisttemple.ca. If the above requires legal clarification, we can arrange for our legal counsel to speak with you. Yours in the Dharmu, Richie Wan Administrator, Intemationall3uddhist Society I..f.: 1 'il,il""i'llilll..,,1 II. "I~I;'li; ~,.,I,ll,. CNCL - 140

9 From: Lyle Weinstein Sent: Friday, August 31,201204:10 PM To: Wong, Ivy Cc: 'Rabjor Dawa' Subject: 8140/8160 No.5 Road Appendix 3 Dear Ms. Wong, The purpose of this letter is to explain the reasoning behind leaving much of the farmland at 8160 No. 5 Road, and some of the area of 8140 No. 5 Road, filled with weeds. The land is filled with large amounts of sand intermingled with large clumps of clay was in better shape but at 8160, the soil was so poor that when we left it alone the first year, not even weeds would grow. Last year, some weeds grew but by the weeds to grow to their full height and depth this year, we will be allowing them to break up the clay and deposit organic matter in both the clay and the sand. This is in keeping with the Biodynamic approach to farming. On ongoing sequential flowering of weeds provides a healthy micro climate for bees to thrive. Indeed, there are many throughout the weed patch - leading to healthy and relatively complete pollination. As you know, we are trying to create a sustainable organic orchard and farm. The first step is to improve the soil. At the end of this growing season, just as occurred with the orchard at 8140 No. 5 Road last year, these weeds will be cut down after having done their job. As we will be growing more vegetables on 8160, rather than being primarily an orchard, the weeds will be turned under with manure so that the soil will be developed for a larger, more successful planting season next year. This year, when we cut the weeds, we will have more green manure to blend in with the food waste and brown material to create an even larger composting situation. Our current composting has enable substantial larger plantings than last year, as well as the reclaiming of several of the greenhouses back into production. We hope to continue to grow this aspect of our farm cycle each year in this way. We do not ever intend to completely eliminate the natural weeds that grow on the land as they sustain an entire season of food for the bees, which we need for pollination. However, we will suppress the wild growth that we have allowed this year at 8160 and last year at 8140 as part of our soil reclamation activities. The micro climate maintained like this also encourages natural predators to help avoid the need to chemical pest management. Please do note that within our weeds, we have approximately 50 blueberry plants (4 varieties), 10 hazelnut tree starts (about feet tall), 4 arctic kiwis, a 40 foot row of raspberry canes, about 2 dozen black currents. These have survived and we expect that they will flourish next year with less competition from the weeds, and more organic matter infiltrating the clay and sand. In addition, there are rows of multiple types of kale, squash, potatoes, peas, corn and other vegetables. For our first growing season in the greenhouses, there are rows of tomatoes, hot peppers, eggplant and cucumbers. As this is really the first real growing season for the vegetable side, these are our test plantings to!:?ee what will grow in the current quality of soil. If further information is required, please advise. Thank you for taking the time, and being open to our traditionalist approach. It should result in higher crop quality, less water usage, and sustainability over time. Very truly yours, Lyle Weinstein CNCL - 141

10 City of Richmond Bylaw 8935 Permissive Exemption (2013) Bylaw No The Council afthe City of Richmond enacts as follows: PART ONE: RELIGIOUS PROPERTIES PERMISSIVE EXEMPTION 1.1 Pursuant to Section 224(2)(f) of the Community Charter, the religious halls and the whole of the parcels of land surrounding the religious halls shown on Schedule A are considered necessary to an exempt building set apart for public worship, and arc hereby exempt from taxation for the year. 1.2 Pursuant to Section 224(2)(1) of the Conununity Charter, the portions of thc parcels of land and improvements surrounding the religious halls shown on Schedule B are considered necessary to an exempt building set apart for public worship, and are hereby exempt from taxation for the 2013 year. 1.3 Notwithstanding Sections 1.1 and 1.2 of this bylaw, no additional exemption from taxation pursuant to Section 224(2)(f) will be granted to any parcel of land for which an associated building is not exempted by the British Columbia Assessment Authority pursuant to Section 220(1 )(h) of the Conununity Charter. PART TWO: SCHOOL AND TENANTED RELIGIOUS PROPERTIES PERMISSIVE EXEMPTION 2.1 Pursuant to Section 224(2)(h) of the Conununity Charter, the whole or portions of the parcels of land suitolmding buildings set apart and in use as an institution of learning, and wholly in use for the purpose of furnishing the instruction accepted as equivalent to that funded in a public school, shown on Schedule C are hereby exempt from taxation for the 2013 year. 2.2 Notwithstanding Section 2.1 of this bylaw, no additional exemption fro m taxation pursuant to Section 224(2)(h) wi ll be granted to any parcel of land for which an associated building is not exempted by the British Colwnbia Assessment Authority pursuant to Section 220(1 )(1) of the Corrununity Charter. 2.3 Pursuant to Section 224(2)(g) of the Community Charter, the portions of land and improvements shown on Schedule D are hereby exempt ftom taxation for the year. PART THREE: CHARITABLE AND RECREATIONAL PROPERTIES PERMISSIVE EXEMPTION 3.1 Pursuant to Section 224(2)(a) of the Conununity Charter, the whole of the parcels of land shown on Schedule E are hereby exempt from taxation for the year CNCL - 142

11 Bylaw 8935 Page Notwithstanding Section 3.1 oftills bylaw, no additional exemption ftorn taxation pursuant to Section 3. 1 of this bylaw will be granted to any parcel of land for which an associated building is not exempted by the British Columbia Assessment Authority pursuant to Section 220(1 )(i) of the Corrununity Charter. 3.3 Pursuant to Section 224(2)(a) and Section 224(2)G) of the Community Charter, the whole of the parcels ofland and improvements shown on Schedule F are hereby exempt from taxation for the 2013 year. 3.4 Pursuant to Section 224(2)(a) and Section 224(2)(k) of the Community Charter, the whole of the parcels of land and improvements shown on Schedule G are hereby exempt from taxation for the 2013 year. 3.5 Pursuant to Section 224(2)(a) of the Community Charter, the whole or portions of the parcels of land and improvements shown on Schedule H are hereby exempt from taxation for the 2013 year. 3.6 Pursuant to Section 224(2)(i) of the Community Charter, the whole or portions of land and improvements shown on Schedule I are hereby exempt from taxation for the 2013 year. 3.7 Pursuant to Section 224(2)(d) of the Community Charter, the whole or portions of land and improvements shown on Schedule J arc hereby exempt from taxation for the 2013 year. PART FOUR: MISCELLANEOUS PROVISIONS 4.1 Schedules A through J inclusive, which are attached hereto, form a part of this bylaw. 4.2 Permissive Exemption Bylaw 8793 is here by repealed in its entirety. 4.3 This bylaw is cited as " Permissive Exemption (2013) Bylaw 8935". FIRST READING SECOND READING THIRD READING ADOPTED CITY OF RICHMO~D APPROVED for content by originating <, PROVED fori_lily by Solicitor MAYOR CORPORATE OFFICER CNCL - 143

12 Christian Reformed Church of PID Christian Reformed Church of Richmond Richmond Lot 2 of Section 30 Block 4 North Range No.2 Road ( ) West New Westminster District Plan Richmond, B.C. V7E 2C No.2 Road LMP9785 CNCL Bylaw 8935 Page 3 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 8935 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Bakervicw Gospel Chapel PID Bakcnricw Gospel Chapel ( ) Lot 135 Except: Parcel B (Bylaw Plan 87226) Algonquin Drive 8991 Francis Road Section 2 1 Block 4 North Range 6 West New Richmond, B.C. V7 A 3A4 Westminster District Plan Beth Tikvah Congregation and Centre PID Beth Tikvah Congregation and Centre Association Lot 1 Except: Firstly: Part Subdivided by Association ( ) Plan Secondly: Part Subdivided 971 I Geal Road 9711 Geal Road by Plan LMP47252 Section 26 Block 4 Richmond. B.C. V7E I R4 North Range 7 West New Westminster District Plan Brighousc United Church Hall PID Congregation of the United Church of BC ( ) Lot 362 of Section 16 Block 4 North Range I Bennett Road 8151 Bennett Road West New Westminster District Plan Richmond, B.C. V6Y IN4 Canadian Martyrs Parish PID Roman Catholic Archbishop of Vancouver ( ) Lot 610 Section 12 Block 4 North 5771 Granville Avenue 5771 Granville Avenue Range 7 West New Westminster District Richmond, B.C. V7C I E8 Plan Christian and Missionary Alliance PID North Richmond AlHance Church ( ) Lot 23 Except: Firstly: the East Feet 9140 Granville Avenue 3360 Sexsmith Road Secondly: the South 66 Feet, and Thirdly: Richmond, B. C. V6X 2H8 Part Subdivided by Plan Sections 27 and 28 Block 5 North Range 6 West New Westminster District Plan

13 Gilmore Park United Church PID Congregation of the Gilmore Park United Church ( ) Strata Lot 1 Section 23 Block 4 North Range 8060 No.1 Road 8060 No.1 Road 7 West New Westminster Distri ct Strata Plan Richmond, B.C. V7C 1 T9 LMS3968 I Kuan Tao (Fayi Chungdcr) PID I Kuan Tao (Fayi Chungder) Association Association Lot 30 Section 33 Block 5 North Range 6 #2100, 1075 West Georgia Street ( ) West new Westminster District Plan Vancouver, B.c. V6E 3G Odlin Crescent LMP54149 CNCL Bylaw 8935 Page 4 PLACE OF PUBLIC WORSH IP PROPER & HALL SCHEDULE A to BYLAW 8935 NAME, ROLL NO. & CIVIC L EGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTV Church in Richmond PID Church in Richmond ( ) Lot 7 Section 33 Block 5North Range 6 West 4460 Brown Road 4460 Brown Road New Westminster Di strict Plan Part S Richmond BC V6X 2E8 112, Except Plan 24362, Exp Conference of The United Mennonite PID Conference of Mennonites in B.C. Churches of B.C. Lot 323 of Section 25 Block 5 North c/o Peace Mennonite Church ( ) Range 6 West New Westminster District Plan Daniels Road Daniels Road Richmond, B.C. V6X I M7 Convention of Baptist Churches of B.c. PID Convention of Baptist Churches of B.C. ( ) Lot 123 Section 28 Block 4 North Range Saunders Road 8140 Saunders Road West New Westminster Di strict Plan Richmond, B.C. V7 A 2A5 Emmanuel Christian Community PID Emmanuel Christian Community Society Society Lot 13 Block A Section 34 Block 4 North No. 1 Road ( ) Range 7 West Except Plan New Richmond, B.C. V7E 1 S No. 1 Road Westminster District Plan 710 Fujian Evangelical Church PID Fujian Evangelical Church ( ) Lot 1 Section 19 Block A NOI1h Range Blundell Road Blundell Road West New Westminster District Plan Richmond, B.C. V6W 1B3 LMP

14 Immanuel Ch ristian Reformed Church PID Immanuel Christian Reformed Chu rch ( ) Parcel One Section 14 Block 4 North Range No.4 Road 7600 No.4 Road West New Westminster District Reference Richmond, B.C. V6Y 2T5 Plan North Richmond Alliance Church PID North Richmond Alliance Church ( ) Lot I (BF53537) Section 15 Block 4 North 9140 Granville A venue 9140 Granville A venue Range 6 West New Westminster Plan 7631 Richmond, B.C. V6Y IP8 Our Saviour Lutheran Church of PID Our Saviour Lutheran Church of Richmond Richmond Parcell of Secti on II Block 4 North Range No.4 Road ( ) West New Westminster District Plan Richmond, B.C. V6Y 2S No.4 Road Bylaw 8935 Page 5 PLACE OF' PUBLIC WORSHIP PROPER & HALL SCHEDULE A to -- BYLAW NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY CNCL Johrei Fellowship PID Johrci Fellowship Inc. ( ) East Half of Lot 4 Except: Part Subdivided by Odlin Road Odlin Road Plan 79974; Section 35 Block 5 North Range Richmond, B.C. V6X I E2 6 West, New Westminster District Plan 5164 Lansdowne Congregation Jehovah's Ri chmond, B.C. V6Y 3V8 PID Trustees of the Lansdowne Congregation Witnesses Lot 107 Section 12 Block 4 North Range 6 Jehovah's Witnesses ( ) West New Westminster District Plan clo Doug Gi nter Westminster Highway General Currie Road Lutheran Church Hall PID 0 I Our Saviour Lutheran Church of Richmond BC ( ) Parcel 1 of Section 11 Block 4 North Range No.4 Road 6340 No.4 Road West New Westminster District Plan Richmond, B.C. V6Y 2S9 Meeting Room PID Meeting Room ( ) Lot A Section 19 Block 4 North Range 5 Attn: Jonathan Csanyi 8020 No.5 Road West New Westminster District Plan Street Property owner registered as Richard Surrey, B.C. V3V 5X3 Lehwald

15 Bylaw 8935 Page 6 PLACE OF PUBLIC WORSI-IIP PROPER & HALL SCHEDULE A to BYLAW 8935 The Public School of Vancouver PID Catholic Independent Schools of Vancouver Archdiocese Lot 15 Except: Firstly: Part Dedicated as Archdiocese ( ) Road on Plan 20753, Secondly: Part St. Paul's Roman Catholic Parish 8251 S1. Albans Road Subdivided by Plan 58438; Section 21 Block 8251 St. Alban's Road 4 North Range 6 West New Westminster Richmond, B.C. V6Y 2L2 District Plan 3238 Richmond Gospel Hall PID Congregation of the Richmond Gospcl Hall ( ) Lot 45 Except: Parcel A (Statutory Right of 5651 Francis Road 5651 Francis Road Way Plan LMP1 1165) Section 24 Block 4 Richmond, B.C. V7C I K2 North Range 7 West New Westminster District Pl an NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY CNCL Richmond (Bethel) Mennonite Church PID B.C. Conference of the Mennonite Brethren ( ) Lot A (BF302986) Section 3 1 Block 4 North Churches 10160No.5 Road Range 5 West New Westminster District Plan No.5 Road Richmond, B.C. V7 A 4E5 Richmond Chinese Evangelical Free PID Richmond Chinese Evangelical Free Church Inc. Church South 100 feet West Half Lot I Block "A" 8040 No.5 Road ( ) Section 19 Block 4 North Range 5 West New Richmond, B.C. V6Y 2V No 5 Road Westminster District Pl an 4090 Richmond Chinese Alliance Church PLD Christian and Missionary Alliance (Canadian ( ) Lot 68 Section 35 Block 4 North Range 7 Pacific District) No. I Road West New Westminster District Pl an " Street Surrey, B.C. V2W I K5 I Richmond Faith Fellowship PID Northwest Canada Conference Evangelical ( ) Lot A Except: Parcel E (Bylaw Plan Church Montego Street LM P22889), Section 36 Block 5 North Range Montego Street 6 West New Westm inster District Richmond, B.C. V6X I H4 Plan

16 Richmond Pentecostal Church pm Pentecostal Assemblies of Canada ( ) Parcel C Section 10 Block 4 North Range Westminster Highway 9300 Westminster Highway West New Westminster District Plan Riclunond, B.C. V6X I BI South Arm United Church Hall (plus PID Congregation of the South Arm United Church of Annex - Pioneer Church) Parcel E (Explanatory Plan 21821) of Lots I Canada ( ) and 2 of Parcel A Section 5 Block 3 North No.3 Road No.3 Road Range 6 West New Westminster District, Richmond, B.C. V6X I X3 Plan Except: Firstly; Part Subdivided by Plan AND Secondly: Parcel "D" (Bylaw Plan 79687) St. Edward Anglican Church PID Parish of St. Edward, Bridgeport ( ) Parcel I Block B Section 26 Block 5 North Bird Road Bird Road Range 6 West New Westminster District Riclunond, B.C. V6X I N4 Reference Plan LM PI 2276 Bylaw 8935 Page 7 PLACE OF PUBLIC WORSHIP PROP ER & HALL SCHE DULE A to BYLAW 8935 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY CNCL Richmond Presbyterian Church pm Trustees of Richmond Congregation of ( ) Lot 11 0 of Secti on 13 Block 4 North Presbyterian Church 7111 No.2 Road Range 7 West New Westminster District Plan 7111 No.2 Road Richmond, B.C. V7C 3L 7 Richmond Sea Island United Church pm Congregation of the Richmond United Church of ( ) Lot 3 Sections 27 and 28 Block 5 N0I1h Canada 8711 Cambie Road Range 6 West New Westminster District Cambie Road Plan 4037 Riclunond, B.C. V6X I K2 The Salvation Army Richmond pm Governing Council of the Salvation Army Canada ( ) Lot "L" (Y24736) of Section 20 Block 4 West 8280 Gilbert Road North Range 6 West New Westminster 8280 Gi I bert Road District Plan Richmond, B.C. V7C 3 W7 J61306S

17 Steves ton Congregation of Jehovah's PID Stcvcston Congregation of Jehovah's Witnesses Witnesses Parcel "A" (Reference Plan 17189) Lot 1 of Attn: Richard Barton ( ) Section 35 Block 4 North Range 7 West New 3831 Barmond A venue 4260 Williams Road Westminster District Plan Richmond, B.C. V7E 1 A5 Stevcston United Church PID Trustees of Stcveston Congregation of United ( ) Parcel A Section 3 Block 3 North Church of Canada 3720 Broadway Street Range 7 West New Westminster District 3720 Broadway Street Reference Plan Richmond, B.C. V7E 4Y8 United Church Hall PID Congregation of the Richmond United Church of ( ) Lot 3 of Sections 27 and 28 Block 5 North Canada Cambie Road Range 6 West New Westminster District Plan Cambie Road 4037 Richmond, B.C. V6X 1 K2 Walford Road Gospel Church PID Holy Spirit Association For The Unification Of ( ) Lot 2 1 of Blocks 25 and 26 Section 27 Block World Christianity i Walford Street 5 North Range 6 West New Westminster 9291 Walford Street District Plan 2534 Ri clunond, B.C. V6X 1 P3 Bylaw 8935 Page 8 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 8935 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY CNCL Subramaniya Swamy Temple PID Subramaniya Swamy Temple of B.C. ( ) Parcel B (Explanatory Plan 10524) Lot No.5 Road 8840 No. 5 Road Section 19 Block 4 North Range 5 West New Riclunond. B.C. V6Y 2V4 Westminster District Plan 5239 Trinity Pacific Church PID Trinity Pacific Church ( ) Lot 297 Except Parcel B (Bylaw Plan ) No. 5 Road No.5 Road Section 36 Block 4 North Range 6 West New Richmond, B.C. V7A 4E4 Westminster District Plan

18 CNCL Bylaw 8935 PORTIONS or LAND & IMPROVEMENTS FOR PL.ACE or PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Assumption of the. PID Blessed Virgin Mary Parcel "One" (Explanatory Ukrainian Catholic Plan 24522) of Lots "A Church "and "8 " Plan 4347 and ( ) Lot 26 of Plan Railway Avenue Section 24 Block 4 North Manse Range 7 West New Westminster District Bethany Baptist PID Church Lot 1 Except: Part ( ) Dedicated Road on Plan LMP18317; Section Westminster Block 4 North Range 4 Highway West New Westminster (Site Area District Plan LMP9648 acres) BC Muslim PID Association Lot 5 Except: Part ( ) Subdivided by Plan 33568; Block "A" Section Blundell Road 19 Block 4 North Range 5 (Site Area 4.78 Acres) West New Westminster District Plan 4090 I SCHEDULE B to BY LA W 8935 MAILING ADDRESS I'RorORTlON I PROPORTION Page 9 I'Rot'ORTION OF I PROPORTION IMPROVEI'oIEl''TS m' ot<' LAND, OF LAND EXEMPn:1) TAXABLE EXEMPTED,,'ROM 1i\l I'ROVt:,\1 EI'H FROM TAXATION TAX,\BLE TAXATION Ukrainian Catholic 97.65% 2.35% 75.6% of 24.4% of Episcopal Corp. of MB 2,031.18m' m' Manse Manse 5180 Cantrell Road Building Building, Richmond, B.C. V7C m' m 100%of Religious Hall Bethany Baptist Church 42% 58% 100% 0% Westminster Highway 2 8,999.7 m 12,427.9 m' Riclunond, B.C. V6V IB7 I acres acres BC Muslim Association 43.6% 56.4% 100% 0% Blundell Road 8,440 m' 10, Riclunond, B.c' V6W I B acres m' acres

19 Bylaw 8935 PORTIONS OF' LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSI-IIP NAME, ROLL NO. LEGAL DESC RIPTION & CIVIC ADDRESS OF PARCEL Canadian Martyrs PID Parish Lot 610 Seclion 12 Block ( ) 4 North Range 7 West New Westminster District 5771 Granville Plan Avenue SCHEDULE B 10 BYLAW 8935 MAILING ADDRESS I PROPORTION OF... \ ND EXEMPTED FRml TAXATION Roman Catholic 93% Archbishop of Vancouver 9,034.3 m' Granville A venue Richmond, B.C. V7C I E acres Page 10 PROPORTION I PROPORTION OF PROPORTION OF tano Il\lrROV.: M.~ NTS OF TAXABLE EX.EM I'TED FRO)) IMPROVEMENT TAXATION TAXABLE 7% 100% 0% 680 m' 0.17 acres CNCL Church of Latter pld Day Saints Lot 2 Section 33 Block 4 ( ) North Range 6 West New Westminster District Plan 8440 Wi lliams Road (Sile Area acres) Corp. of the President of 90.8% the Lethbridge Stake of the, 8,093.7 m Church of Jesus Christ of Lattcr Oay Saints 2.00 acres do LDS Church Tax Division # E. North Temple Street Salt Lake City, Utah % 100% 0% I 817.5m' acres ""'"

20 CNCL Bylaw 8935 PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUB LI C WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Cornerstone PID Evangelical Baptist South Half ofsouth West Church Quarter Section 18 Block ( ) 4 North Range 5 West Blundell Road New Westminster District Church Parking Except: Firstly: Part Dedicated Road on Plan Secondly: Parcel E (Bylaw Plan LMP4874) Thirdly: Parcel F (Bylaw Plan LMP ) Fourthly: Part on SR W Plan Dharma Drum PID Mountain Buddhist Lot 23 Section 19 Block 4 Association North Range 5 West New ( ) Westminster District Plan 8240 No.5 Road Manse Fraserview PID Mennonite Brethren That portion of Lot 176 ( ) Section 25 Block 5 North Range 6 West New Mellis Drive Westminster District Plan (Site Area 2.79 Acres) 53633, Page II SCHEDULE B to BYLAW 8935, MAILING ADDRESS PROPORTION PROPORTION PROPORTION OF PROPORTION OF L\\'O OF LA\'O lmprqvei\i.:rfi"s OF [XEI\II'TEO TAXARU; EXEMPTED FROM IMPROVEM.;\'T FRO,\ ' TAXATION TAXABI, E TAXATION Cornerstone Evangelical 10% 90% 100% 0% Baptist Church of Vancouver 5,158.4 m' 46,426.6 m' 7890 No.5 Road Ri chmond, B.C. V6Y 2V2 Dharma Drum Mountain 34.8% 65.2% 71.8% 28.2% Buddhist Association 3,384 m' 6,333 tn' m' tn' 8240 No. 5 Road Richmond, B.C. V6Y 2V acres acres BC Conference of the 71.7% 28.3% 100% 0% Mennonite Brethren 8,077 m' 3,180.3 m' Churches Mellis Drive acres acres Richmond, B.C. V5X 4K

21 CNCL Bylaw 8935 PORTIONS OF LAND & IMPROVEM ~N TS FOR PLACE OF PU8L..1C WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Gilmore Park PID United Church Strata Lot 1 Section 23 ( ) Block 4 North Range 7 West NWD Strata Plan 8060 No. I Road (Site Area 2.14 acres - including 8060 No. I Road) LMS3968 India Cultural PID Centre of Canada Lot 19 Section 19 Block 4 ( ) North Range 5 West New 8600 No 5 Road Westminster District Plan Manse & Parking SCHEDULE B to BYLAW 8935 MAILING ADDRESS I'ROI'QRTlON OF LAND EX};,"' PTED FROM TAXATJO:,\' Congregation of the 36% Gilmore Park United 3,116.7 m' Church 8060 No. I Road 0.77 acres Richmond, B. C. V7C I T9 India Cultural Centre of 43.9% Canada 21, No 5 Road m' Richmond, B.C. V6Y 2V4 Page 12 PROI'OIUION TAXATIO:'ll PROPOIUIDN OF PROrOR'I'IO;o; OF LA;o;O IMPROVDIENTS OF TAXABLE EXDIPTED FROM 11\II'ROVDIENT TAXABU; 64% 100% 0% 5,543.6 m' 1.37 acres 56. 1% Remaining 100% of 27, portion of Manse m' Building m' International PID Buddhist Society Section 3 Block 3 North ( ) Range 6 West New 9160 Steveston Westminster District Plan Highway BCP Parcel I Manse The land under the taxab le improvements situated on this property shall also be assessed as taxab le. International Buddhist 36.5% Society 16, Steveston Highway m' Richmond, B.C. V7 A I M5 63.5% 83.2% of 16.8% of hall 28, remaining hall used for m' 3,132.4 m' Manse and dining 0% of farm buildings m' 100% of fanm buildings

22 Bylaw 8935 PORTIONS OF LAND & I MPROVEMENTS FOR PLACE OF PUBLIC WORSHIP SCHEDULE B to BYLAW 8935 NAME, ROLL NO. I LEGAL DESCRIPTION 1 MAILING ADDRESS!'ROI'ORTION I PROPORTION OF LA~' D OF LAND & CIVIC ADDRESS OF PARCEL X MPTED TAXABLE FROM TAXATION Ling Yen Mountain 1' Ling Yen Mountain Temple 27.7% 72.3% Temple Lot 42 Except: Part No.5 Road 5,502.6 m' 14,391.7 m' ( ) Dedicated Road on Plan Richmond, B.C. V7 A 4C No.5 Road LMP22689, Section acres acres (Site Area Block 4 North Range 5 Acres) West New Westminster Manse Distri ct Plan Page 13 PROPORTION OF PROPORT I O~ IMPRQV.. :MENTS 0'- EXEMPn;J) " Rm l 1;\I PRQVl:M t::'io' TAXATION TAXABLE 50.6% 49.4% 1,199.3 m' 1,171.8 m' CNCL Nanaksar- PID Nanaksar-Gurdw~lra- 16% 84% Gurdwara- Lot I Section 6 Block 4 Gursikh Temple 9,619.5 m' 50,597.7 m' Gursikh Temple North Range 4 West New Westm inster Highway ( ) Westminster District Plan Richmond, B.C. V6V 1B acres WestmiLlster acres I-J.ighway (S ite Area Acres) Manse Parish of St. A lban's PID Parish of St. Alban's 91.6% 8.4% (Richmond) Parcel One Section 16 (Richmond) ( ) Block 4 North Range SI. Alban's Road 4, m' m' 7260 SI. Alban's Road West New Westminster Richmond, B.C. V6Y 2K3 Manse District Reference Plan _ % of 13. 1%of Manse Manse 2, m' m' 100% of Rel igious Hall 0% of Manse 100%of Manse 100% of Religious Hall 83.6 m' ""'"

23 CNCL Bylaw 8935 PORTIONS Of LAN D & IMPROVEM ENTS FOR PLACE O F' PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRI PTION & CIVIC ADDRESS OF PARCEL Parish of St. A nne's PID Stevcston, B.C. Lot 2 of Section 23 Block ( ) 4 North Range 7 West Francis Road New Westm inster District Religious Hall Plan Commercial Use Peace Evangelical PID Church Lot 24 Section 19 Block 4 ( ) North Range 5 West New 8280 No.5 Road Westminster District Plan Manse Richmond Alliance PID Church South Half of 14 Section 5 ( ) Block 3 North Range 6 West New Westminster No.3 Road District Plan 4120 (Site Area 2.5 acres) SCHE DULE B to BYLA W 8935 MAILING ADDRESS I PROPORTION OF LAN!) EXEMrn :D FROM TAXATIO:-; Parish of St. Anne's 99.2% 4071 Francis Road Richmond, B.C. V7C 118 3, m' Peace Evangelical Church 34.4% 8280 No.5 Road 3, m' Richmond, B.C. V6Y 2V acres Christian and Missionary 80% Alliance (Canadian Pac ific 8,077.5 m' District) No.3 Road acres Richmond, B.C. V7 A I X3 Page 14 I'ROI'ORT I O~ TAXATION TAXABLE, "ROI'ORTION OF I I'ROPORTION OF LAND I MP ROVnIE:~.. rs Of TAXA BLE EXEMPTED!-'ROM 1:\II'ROVEMEm' I 0.8% 97.8% 2.2% m' 1, m' 24.14m' 65.6% 80.3% 19.7% 6,892.7 m' 715.7m' m' acres 20% 100% 0% 2,030.5 m' acres Richmond Baptist 1' Church Lot 43 Section 19 Block 4 ( ) North Range 6 West New 6560 Blundell Road Westminster District Plan Manse and Parking Richmond Baptist Church 57% 6640 Blundell Road, 1,151.4 m- Richmond, B.C. V7C I!-I 8 43% 0% of Manse 100% of m' Manse I m' J61J06S

24 Bylaw 8935 PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSH IP NAME, ROLL NO. I LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL, Richmond Baptist PID Church Section 19 Block 4 North ( ) Range 6 West New 6560 Blundell Road Westminster District Plan Manse and Parking Parcel A SCH EDULE B to BYLAW 8935 Page 15 MAILING ADDRESS PROI'ORTION! PRO I'ORTION I " IW I'ORTIQ.\' OF I PROPORTION OF LAND OF LAND II\II'ROVEMENTS OF EXEMPTED. TAXABLE EXE I'IIPTED FRO~ I IMPROVE.\ I E1'T "-RO)I TAXATION TAXABLE TAXATION Richmond Baptist Church Remaining Land under 0% of Manse 100% of 6640 Blundell Road I portion of manse Manse Richmond, B.c. V7C I H8 land 100% of Religious Hall CNCL Richmond Faith PID Fellowship Lot A Except: Parcel E ( ) (Bylaw Plan LMP22889) Montego Street Section 36 Block 5 North Manse Range 6 West New Westminster District Plan Richmond PID Pentecostal Church Lot A Section 10 Block 4 ( ) North Range 6 West New 9260 Westminster Westminster District Plan Highway Manse and Parking Richmond PID Pentecostal C hurch Lot 107 Section 10 Block ( ) 4 North Range 6 West New Westminster District 9300 Westminster Plan Highway Northwest Canada See See 0% 100% Conference Evangelical Schedule A Schedule A Church Page 4 Page Montego Street Richmond, B.C. V6X I H4 Pentecostal Assembli es of 30% 70% 0% 100% Canada Paved Non Westminster Highway. parking area parking Richmond, B.C. V6X IBI behind area building 1,521.8 m' tn' Pentecostal Assemblies of 58.7% 51.3% 100% 0% Canada 8,093.7 m' 5,690.3 m' 9300 Westminster Highway Richmond. B.C. V6X I B I 2 acres 1.4 acres ~

25 CNCL Bylaw 8935 PORTIONS OF LAND & IMPROVEMENTS FOR PL.ACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL The Science of PID Spirituality Eco Parcel F (Reference Plan Centre 2869) Section 2 Block 3 ( ) North Range 6 West New Civic address: Westminster District Shell Road Except: Part Dedicated Farm Land Road on Plan LMP4152 PIO North Easterly 5 and 1/5 1h Square Chains Section 2 Block 3 North Range 6 West New Westminster District Except: Part Dedicated Road by Plan LMP54152 PID Parcel D (Explanatory Plan 1980) Section 2 Block 3 North Range 6 West New Westm inster District PID Parcel "0" (Reference Plan 2870) Section 2 Block 3 North Range 6 West New Westminster District SCHEDULE B - to - BY LA W 8935 Page 16 MAILING ADDRESS PROrORTlOi\ PROPORTIO:\ PROPORTION OF I PROPORTlO,," OF I.AND OF LAND 1~IPROV.: r. 1 EI"o TS 0" EXDtrn:o TAXA8LE EXDIPTED FROM IMPROVEMEI\'T FROM TAXATION TAXABLE TAX;\TION Science of Spirituality 50% 50% 100% 0% SKRM Inc Van Home Way 385 m' 385 m' Richmond, B.C. V6X I W

26 Bylaw 8935 PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF' PUBLIC WORSH IP NAME, ROLL NO. LEGAL DESCRIPTION & C IVIC ADDRESS OF PARCEL The Shia Muslim PID Community of Lot 20 Section 19 Block 4 British Columbia North Range 5 West New ( ) Westminster District Plan No. 5 Road (Site Area 9.8 acres) SCHEDULE B to BYLA W 8935 Page 17 MAILING ADDRESS I PROI'OIUION I PROPORTI ON I rroi'o RTIO~ OF PROI'ORT I OIlo' OF 1 EXEM PTED TA.XA.BLE EXEMPTED. RO~ I IMPROVEME1\'T FRO ~ I TAXATION TAXABI.E TAXATION..,\:\'1) OF U:\,D IMPROVEI\1 t:rrrs OF The Shia Muslim 38. 1% 61.9% 100% 0% Community of British 15,117.2 m' 24, m' Columbia 8580 No.5 Road acres acres Richmond, B.c. V6Y 2V4 CNCL South Arm United pld Church Parcel "E" (Explanatory ( ) Plan21821)ofLots I and 2 of Parcel "A" Section No.3 Road Block 3 North Range 6 (S ite Area 6.42 acres) West New Westminster District Plan 4120 EXCEPT: FIRSTLY: Part Subdivided by Plan AN D SECONDLY: Parcel "0" (Bylaw Plan 79687) St. Gregory PID Armenian Apostolic Lot "A" (RD ) Church ofbc Section 8 Block 4 North ( ) Range 5 West New Westminster Westminster District Plan Highway Congrega tion of the South 31.6% 68.4% 100% 0% Arm United Church of 8,093.7 m' 17,496.3 m' Canada No. 3 Road 2 acres 4.42 acres Richmond, B.C. V7 A I X3 Armenian Apostolic 95% 5% 100% 0% Church of British Columbia 2, m' m' Westminster Highway Richmond, B.C. V6V IA

27 CNCL Bylaw 8935 PORTIONS or LAND & IMPROVEMENTS FOR PLACE OF PUBLlC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL St. Joseph The PID Worke r Parish Parcel "e" (Explanatory ( ) Plan 8670) of Lots 3 and 4 Except: Part Subdivided 4451 Williams Road by Plan 30525; Section 26 (Site Area Block 4 North Range acres) 3.26 and West New Westminster 5.00 acres District Plan 3139 St. Monica's Parish PID ( ) Lot A Section 31 Block 5 North Range 5 West New Woodhead Westminster District Plan Road LMP47203 (Site Area 1.60 acres) Manse and Hall St. Paul's Roman PID Catholic Parish Lot 15 Except: Firstly: ( ) Part Dedicated as Road on Plan 20753, Secondly; 8251 St. Alban's Road Part Subdivided by Plan (Site Area 4.77 acres) 58438; Section 21 Block 4 North Range 6 West New Westminster District Plan SCHEDULE B to BYLA W 8935 MAILING ADDRESS I I'ROI'QRTIO... OF LAND EXE:\IPTI!:D FROM TAXATION Roman Catholic 38.8% Archbishop of Vancouver (School St. Joseph the Worker Parish pol1ion 4451 Williams Road exempted Richmond, B.C. V7E I J7 under Schedule C) 9, m' 2.32 acres Roman Catholic Note: The Archbishop of Vancouver land under St. Monica's Parish the manse is Woodhead Road exempt; the Richmond, B.C. V6V IG2 manse itself is not exempt % 4, m' 1.17 acres Catholic Indepcndcnt 52.5% Schools ofvancouvcr 10,112.8 m' Archdiocese St. Paul's Roman Catholic 2.5 acres Parish 8251 St. Alban's Road Richmond, B.C. V6Y 2L2 Page 18 PROPORTION TAXATIOl" TAXABLE PROPORTION OF PRCPORTIO,," OF LA~' D I.' IPRQVDIENTS Of TAXABLE EXE.\IPTEI> FROM 1I\1 1'ROVDI ENT 61.2% 60% 40% 14, m' m' m' 3.67 acres Note: The 0% of Manse 100% of land under Manse the manse m' is exempt; the manse 100% of itself is not Religious Hall exempt % 1, m' 0.43 acres 47.5% 100% 0% 9,133.2 m' 2.27 acres

28 CNCL Bylaw 8935 PORTIONS or LAND & IMPROVEMENTS FOR PLACE OF' PUBLIC WORSHIP SCHEDULE B to BYLAW 8935 NAME, ROLL NO. LEGAL DESCRIPTION I MAILING ADDRESS I'ROI'ORTION OF LAlIiO & CIVIC ADDRESS OF PARCEL EXEMPTED FRO.\! TAXATION Stcvcston Buddhist PID Steves ton Buddhist Temple 44.15% Temple Lot 132 Except: Firstly: 4360 Garry Street 8,093.7 m' ( ) Part Road on Plan Richmond, B.C. V7E 2V2 LMP20538, Secondly: 2 acres 4360 Garry Street Part Subdivided by Plan (Site Area 4.53 acres) LMP25471, Section 2 Block 3 North Range 7 West New Westminster District Plan Thrangu Monastery PID Thrangu Monastery 0% of land Association Lot A Section 19 Block Association beneath the ( ) 4N Range 5W New No.5 Road donnitory 8140 No.5 Road Westminster District Plan Richmond, B.c. V6Y 2V % Manse BCP , m' 2.82 acres Thrangu Monastery PID Thrangu Monastery 59.55% Association Lot A Section 19 Block Association 11, m' ( ) & 4N Range 5WNew 8140 No.5 Road Westminster District Plan Richmond, B.C. V6Y 2V acres ( II) - Combined BCP /8 160 No.5 Road Page 19 PROPORTIO"," TAXATION TAXA BLE I'ROPORTION OF " ROPORTION OF LAND 1.\ ' PROVEI\IENTS OF TAXABLE EXEMPTED FROM IM I'ROVEME:vT 55.85% 100% 0% 10, m' 2.53 acres 100% of 76.3% 23.7% land 2,060.1 m' 639 m' beneath the dormitory 40.45% 7,759.2 m' 1.92 acres 40.45% 100% of the 0% 7,759.2 m' shed used to store re ligious 1.92 acres artefacts

29 23.5 m' Bylaw 8935 PORTIONS OF LAND & IMPROVEMENTS FOR PLACE or PUBLIC WORSH IP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Towers Baptist PID Church Parcel "A" Except Part on ( ) Plan Section AI bion Road Block 4 North Range 6 (Site Area West acres) New Westminster District Manse Plan SCHEDULE B to BY LA W 8935 Page 20 MAILING ADDRESS PROI'ORTION! PROPORTION I PROPOnTIO:\ OF I'ROI'ORTION OF LAND OF LA:'Iif) IMPROVEMENTS OF EXEMPTEI) TAXABLE EXEMPTED FROM IMPRQVU.IE;\iT FRO." TAXATION TAXA ULE TAXATION New Wineskins Society 78.9% 21.1% 0% of Manse 100% Albion Road 7,002.4 m' 1,872.6 m' Manse Richmond, B.C. V7A 3E acres acres 100% of m' Religious Hall CNCL Trinity Lutheran PID Church Hall Section 17 Block 4 North ( ) Range 6 West Plan 7100 Granville BCP3056 Parcel A Avenue Manse and Hall Trinity Lutheran Church % 13.1 % 0% of Manse 100% of Richmond 6, Manse Manse 7100 Granville A venue m' m' Richmond, B.C. V6Y IN8 98.7% of Hall Religious Hall 11.8 m' 1,853.5 m' 1.3% of Religious Hall Vancouver PID International 9 Section 28 Block 5 Buddhist Progress North Range 6 West Plan Society 7532 ( ) 8271 Cambie Road (Site Area acres) Vancouver International 45% 55% N/A N/A Buddhist Progress Society 1, m' 1, m' Cambie Road Richmond, B.C. V6X IJ acres acres

30 Bylaw 8935 PORTIONS OF LAND & IM PROVEMENTS FOR PL.ACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Vancouver pld International Strata Lot 59 Section 28 Buddhist Progress Block 5 North Range 6 Society West New Westm inster ( ) District Plan Strata Plan Cambie LMS1 162 Road Manse SCHEDULE B - to BYLA W MAILING ADD RESS I PROPORTION OFLMW EXEMPTED FRO." TAXATION Vancouver Intern ational 89.45% Buddhist Progress Society Cambie Road 1, m' Richmond, B.C. V6X JJ8 Page 2 1 PROPORTION! PRorORTIO;or.' m " PROI'ORTION OF (,,\ :'\D I MPRO" t; ~ J ENTS OF TAXABLE EXEMPTED mo'\1 IMPROVEMEl'Io'T TAXATION TAXA Il LE 11.55% 0% of Manse 100% m' Manse Remaining m' Religious I-Iall CNCL Vancouver 1' International Strata Lot 60 Section 28 Buddhist Progress Block 5 North Range 6 Society West New Westminster ( ) District Plan Strata Plan Cambie LMS1 162 Road Vancouver Intern ational Included in Buddhist Progress Society Above Cambie Road Calculation Richmond, B.C. V6X 1J8 Included in Included in Included in Above Above Above Calculation Calculation Calculation Vedic Cultural PID Society of BC South Half Lot 3 Block A ( ) Section 19 Block 4 North 8200 No 5 Road Range 5 West New Westm inster District Plan 4090 Vedic Cultural Society of 88% BC 8200 No 5 Road 8,883.6 m' Richmond, B.C. V6Y 2V4 12% 99. 1% 0.9% 1, m' 2, m' 18.9 m' J<>",,"

31 CNCL Bylaw 8935 SC HOOLS NAME, ROLL NO. & CIVIC ADDRESS Choice School For Gifted Children ( ) Westminster Highway (Site area: 0.35 ha I (0.862 acres» Choice School For Gifted Children ( ) Westminster Highway Cornerstone C hristian Academy School ( ) 120 II Blundell Road (Site area: 11,104 square feet) LEGAL DESCRIPTION OF PROPERTY PID Lot 78 Secti on 4 Block 4 North Range 4 West New Westminster District Plan 1593 PID Lot 79 Section 4 Block 4 North Range 4 West New Westminster District Plan 1593 PID !O South Halfofthe South West Quarter Section 18 Block 4 North Range 5 West New Westminster District Except Firstly: Part Dedicated Road on Plan NWP87640 Secondly: Parcel E (Bylaw LMP4874) Thirdly: Parcel F (Bylaw Plan MP126 15) Fourthly: Part on SR W Plan SCHEDULE C to BYLAW 8935 Page 22 MAILING ADDRESS PRO I'ORT I O~ OF I' ROPORTION OF LAND.:XEMJ'TED LMODTAXA8LE FROM TAXATlO:\' Choice School For Gifted Children 100% 0% Westminster Highway 3,552 tn' Richmond, B.C. V6V IBI acres Choice School For Gifted Children 100% 0% Westminster Highway 3,422 tn' Richmond, B.C. V6V I B acres Cornerstone Evangelical Baptist Church of Vancouver total property) 100% 0% th Avenue East (School Vancouver, B.C. V5R 3CI portion: 2% of 1,03\.6 m'

32 CNCL Bylaw 8935 SCHOOLS NAME, ROLL NO. & C IVIC ADDRESS Muslim School of B.C. ( ) Blundell Road (Site area: 1.09 ha (2.69 acres)) Richmond Christian School ( ) 5240 Woodwards Road (Site area: ha (2.4 acres)) Richmond Christian School ( ) I 0260 No. 5 Road (Site area: 2.23 ha (5.52 acres)) LEGAL DESCRIPTION OF PROPERTY PLD Lot 5, Except: Part Subdivided by Plan 33568, Block "A" Section 19 Block 4 North Range 5 West New Westminster District, Plan 4090 PID Lot 137 Except: Part Subdivided by Plan Section 25 Block 4 North Range 7 West New Westminster District Plan PLD Section 31 Block 4 North Range 5 West New Westminster District Plan Bep SCHEDULE C to BYLAW 8935 Page 23 MAILING ADDRESS PRQrQRTI Q,'I; OF PROI'ORTION OF LAND EX.:MPTED LAND TAXABLE FROM T AXATlO:\ B.C. Muslim Association 100% 0% Blundell Road Richmond, B.C. V6W I B3 (56.4% of total property) 10, m' acres Richmond Christian School Association 100% 0% 5240 Wood wards Road 9,751 m' Richmond, B.C. V7E I HI 2.4 acres Richmond Christian School Association 47.4% 52.6% No.5 Road 10,598.5 m' 11,755.5 m' Richmond, B.C. V7 A 4E acres acres

33 Bylaw 8935 SCHOOLS NAME, ROLL NO. & CIVIC ADDRESS Richmond J ewish Day School ( ) 8760 No.5 Road (Site area: 0.95 ha (2.349 acres» LEGAL DESCRIPTION O F PRO PERTY PID Lot 3 Except: Firstly, Parcel "A" (Reference Plan 8809) Secondly; Parcel "8 " (Explanatory Plan 10524), Section 19 Block 4 North Range 5 West New Westminster District Plan 5239 SCHE DULE C to BYLA W 8935 Page 24 MAILING ADDRESS rro rort I O~ OF PROI'ORTION m' LAND ~: XEl\ lpn: D I..Ai\'D TAXABLE mml TAXAT I O~ Richmond Jewish Day School Society of R.C. Inc. 56.8% 43.2% 8760 No.5 Road 5,396.7 m' 4,104.3 m' Richmond, B.C. V6Y 2V acres acres CNCL St. J oseph the Worker School ( ) 4451 Williams Road (Site area: [3.346 ha (8.268 acres)] ha (3.26 acres) and ha (5.00 acres» PID Parcel "e" (Explanatory Plan 8670) Lots 3 and 4 Except: Part Subdivided by Plan 30525; Section 26 Block 4 North Range 7 Wesl New Westm inster District Plan 3139 Roman Catholic Archbishop of Vanco uver 100% 0% S1. Joseph's Parish (addi tional to (Fully cxempt Williams Road Schedule B) for school Richmond, B.C. V7E 117 9,198.8 m' portion) 2.27 acres

34 Bylaw 8935 Page 25 RELIGIOUS PROPERTIES SCHEDULE D to BYLAW 8935 ROLL NO. & C IVIC LEGAL DESCRIPTION OF PORTION OF LAND AND TENANTS MAILING ADDRESS ADDRESS PROPERTY IMJ'ROVEMENT EXEMPTED FROM TAXATION ( ) PID That portion of the property The Ismaili Jamatkhama and Centre 7900 Alderbridge Way Lot 39 Section 5 Block 4 North occupied by the Ismaili lamatkhama 40 I 0 Canada Way Range 6 West New Westminster and Centre Burnaby, B.C. V5G I G8 District Plan ( ) PID That portion of the property Richmond Emmanuel Church Elrnbridge Way Lot 87 Section 5 Block 4 North occupied by the Richmond Elmbridge Way Range 6 West New District Plan Emmanuel Church Richmond, B.C. V6X 1 B CNCL ( ) PID That portion of the property Vancouver Airport Chaplaincy 3211 Grant McConachie Lot 58 Sections 14, 15, 16, 17, 20, occupied by Vancouver Airport C Grant McConachie Way Way 2 1, 23 and 29 Block 5 North Range Chaplaincy Richmond, B.c. V7B OA4 7 West New Westminster District Plan l6 llo68

35 ( I) PID Anavcts Senior Citizens Housing Society No. I Road Lot 2 Section 2 Block 3 North Range 7 # East 8th Avenue West NWD Plan Vancouver, B.c. V5T 4L2 ( I) PID Richmond Hea lth Services Society (I nc. No ) Fentiman Place Lot "A" Section 2 Block 3 North Range Fentiman Place West NWD Plan ole #644 Richmond, B.C. V7E 3M4 Bylaw 8935 CHARITABLE, PH I LANT ROP IC & OTH ER NOT-FOR-PROFIT - ELDERLY CITIZENS HOUSING (PROVINCIAL ASSISTANCE) SCHEDULE - E to -- BYLAW Page 26 ROLL NO. & CIVIC ADDRESS LEGAL DESCRIPTION OF OWNERIHOLDER'S MAILING ADDRESS PROPERTY CNCL

36 CNCL Bylaw 8935 CHARITABLE, PH I LANTROI' IC & OTHER NOT-FOR-PROFIT - COMMUNITY CARE OR ASSISTED LIVING ROLL NO. & CIVIC ADDRESS ( ) 8300 Cook Road ( ) 6531 Azure Road ( ) 8400 Robinson Road ( ) 7611 Langton Road ( ) Williams Road ( ) Mellis Drive SCHEDULE F to BYLAW 8935 Page 27 LEGAL DESCRIPTION OF OWNER/HOLDER'S MAILING ADDRESS PROPERTY PID Cook Road Children's Centre Strata Lot 125 Section 9 Block 4 North Society of Richmond Children's Centres Range 6 West new Westminster District Bowling Green Road Strata Plan LMS2845 together with an Richmond, B.C. V6Y 4G2 interest lfl the common propeny Ifl proportion to the unit entitlement of the strata lot as shown on foml I PID Development Disabilities Association Lot 525 Section 7 Block 4 North Range Shell Road West NWD Plan Richmond, B.C. V6X 2W2 PID Development Disabilities Association Lot 80 Except: Part Subdivided by Plan Shell Road , Section 21 Block 4 North Range 6 Richmond, B.C. V6X 2W2 West NWD Plan PID Development Disabilities Association Lot II Section 13 Block 4 North Range Shell Road West NWD Plan Richmond, B.C. V6X 2W2 PID Greater Vancouver Community Service Society Lot 4 Section 26 Block 4 NOl1h Range 7 Attention: Mary Norris West NWD Plan W. Broadway Vancouver, B.C. V6H 3V I PID Pincgrovc Place Lot 175 Section 25 Block 5 North Range 6 Mennonite Care Home Society of Richmond West NWD Plan Mellis Drive Richmond, B.C. V6X I L8 "OJ'"

37 CNCL Bylaw 8935 C HARITA BLE, PHILANTROI' IC & OTHER NOT-FOR-PROFIT - COMMUNITY CA RE O R ASSISTED LI VING ROLL NO. & CIVIC ADDRESS ( ) 9580 Pendleton Road ( ) Moffatt Road ( [09) 9 - [1020 No. I Road ( ) 5635 Steveston Highway ( ) 4433 Francis Road ( [05) 5862 Dover Crescent SCHEDULE F to BYLA W 8935 Page 28 LEGAL DESCRIPT ION OF OWNERIHOLDER'S MAILING ADDRESS PROPERT Y PID Richmond Society for Community Livin g Lot 450 Section 26 Block 4 North Range Minoru Boulevard West NWD Plan Richmond, B.C. V6Y 3Z5 PID Richmond Society for Community Living Strata Lot 37 Section 17 Block 4 North Minoru Boulevard Range 6 West New Westminster District Richmond, B.C. V6Y 3Z5 Strata Plan NW308 [ PID 0[ [ Richmond Society for Community Living Strata Lot 9 Section 2 B[ock 3 North Range [ Minoru Bou[evard 7 West New Westminster District Strata Richmond, B.C. V6Y 3Z5 P[anNW2952 PID Richmond Society for Community Livin g Lot 910 Section 36 B[ock 4 North Range Minoru Boulevard West New Westminster District Plan Richmond, B.C. V6Y 3Z PID Richmond Society for Community Living Lot 890 Section 23 B[ock 4 North Range Minoru Boulevard West New Westminster District Plan Richmond, B.C. V6Y 3Z PID Rivers ide Children's Centre Strata Lot 105 Section [ B[ock 4 North Developmental Disability Association Range 7 West New Westminster District Shell Road Strata Plan LMS2643 Richmond, B.C. V6X 2W2 '""'"'

38 CNCL Bylaw 8935 CHARITABLE. PH I LANTROPIC & OTHER NOT-FOR-PROFIT - COMMUNITY CARE OR ASSISTED LIVING ROLL NO. & CIVIC ADDRESS ( ) 6260 Blundell Road ( ) Blanshard Drive ( ) 5500 Andrews Road, Unit 100 SCHEDULE F to BYLAW 8935 Page 29 LEGAL DESCRIPTION OF OWNER/HOLDER'S MAILING ADDRESS PROPERTY PID Rosewood Manor Lot "A" (RD135044) Section 19 Block 4 Richmond Intermediate Care Society North Range 6 West New Westminster 6260 Blundell Road District Plan Richmond, B.C. V7C 5C4 PID Terra Nova Children's Centre Lot 2 Section 10 Block 4 North Range 7 Society of Richmond Children's Centres West New Westminster District Plan Bowling Green Road LMPI9283 Richmond, B.C. V6Y 4G2 PID I Trcehousc Learning Centre Strata Lot 129 Section 12 Block 3 North Richmond Society for Community Living Range 7 West New Westminster District Minoru Boulevard Strata Plan LMS270 1 Richmond, B.C. V6Y 3Z5 )6IJ068