City of Richmond. Report to Committee FIN ALt be introduced and second, and. Exemption (2013) ( ) Date: 5,2012.

Transcription

1 City of Richmond Report to Committee To: From: Date: 5, Re: Permissive Exemption (2013) Bylaw 8935 Staff Recommendation Exemption (2013) 8935 be introduced and second, and ( ) ALt 3 REPORT CONCURRENCE CONCURRENCE OF MANAGER REVIEWED BY SMT SUBCOMMITTEE REVIEWED BY CAO INITIALS; INITIALS; FIN - 65

2 5, Staff Report Origin Permissive exemptions are provided to various properties in accordance with "''-'vuv''''' of Community Charter and Council exemption adopted by October 31 sl year to be effective for the following year. and Analysis As indicated in Permissive Policy presented to Council on July 23 rd, receiving perrmsslve were conducted as a part of a for The visits resulted in a Council resolution to adopt Council Policy 1.01 to L by or to a party for activities or the operation day cares, pre-schools or out-of-school ISlLlH.uckl..l'-!'H and used for fund raising events which the funds are applied to organization. amendment religious groups to continue meeting requirements while providing needed services to the and to raise to help SUppOlt current operations. of minor corrections to exemption bylaw to their Those were moved from Schedule A to Schedule B of the 2013 Permissive Exemption 8935 ("Bylaw 893 and are listed in Appendix 1 "Schedule Changes", in Appendix 1 and made to Bylaw l. was sold in 2011 but was property will not 2. City no property was removed from Bylaw ==='-'=-=~='-==-'=-===-"-"-==~'::::":::':=-=-L...:.-:='--"--':"':'==~=-=-'-=-"- - Historically, 220(1 )(i) of the Charter stating an exemption is building was constructed January 1, but before April 1, 1974 and this is owned and exclusively without profit by a corporation to provide homes for elderly citizens". The permissive exemption further exempted any Palt property did not a statutory exemption FIN - 66

3 September 5, Given the at 1 Minoru Blvd is vacant will be by the end of2012) it will not meet any currently available. n"r''''$>.,..." was removed from Bylaw 8935 and will be subject to 2013 property tax. 4. ~~~~~~~~1.2:~~~'.!..!±.~~ - New relig10us property to Bylaw 5. portion 611 Road occupied by Richmond Oval Corporation is exempt of property tax. Any part of this nf'/"\,1"i..,"'n leased to a party is subject to full property tax the tenant qualifies for an exemption under of the Community and Council Policy Society is a non-profit an for During one of the site visits to various exempted propel1ies, Staff discovered a fully operational restaurant at 9160 Steveston Discussions were held with the Temple's administrator, Mr. Wan, as the property is for "assembly" use which does not allow for commercial restaurant s that portion of property not qualify tax Subsequent to our discussions, Mr. Wan provided a letter (Appendix 2) changes their restaurant operations into a donations based hal1. This will meet our LoU",'''H", bylaws since an eating area within a spiritual/social operated by a non-profit is a permitted use. proposed does not hall from property taxes. donation is a wishes to be food outside the lunch is a requirement for an of funds for the dimensions of that is deemed taxable and amended accordingly in fanning Warning were to the was not fully farmed or land was overgrown with the organizations contacted were able rectify the situation by the deadline provided or was able to provide staff with a written explanation situation. A copy of the IS in Appendix 3. In 201 by the Thrangu Monastery of a shed."'..,''"''''- at 8 No 5 pennissive was upon subject to the monastery the backlands. During site it was were 6 greenhouses the overgrown and 3 of the 6 had various crops for harvesting. remalllmg greenhouses looked neglected and appeared 10 be a facility for gardening and the letter made) Staff rp(,{\'ryltyil" 13 and a for the Thrangu exemption for remaining 3 greenhouses FIN - 67

4 September 5, Financial Impact Property tax exemptions impact City.LUL'.. UV',",v subject to taxation. This results in general taxpayers. Church properties represent the accounts for approximately $488,054 properties exempted account for leased properties account for.,....,,,"''''''... '''''1 ass:es!;eo value of properties through tax increases to properties and Non-City owned and City owned or Conclusion Bylaw 8935 will provide tax policy. Ivy Wong Manager, Revenue ( ) IW:gjn FIN - 68

5 1 I nb... na1hn.... Society 9 Temple NO.5 FIN

6 Appendix 1 not be ULLUlJH;;U City of Richmond 3 from E To Schedule H - Profit Tenant on Revisions of Rlchmond FIN - 70 Agency Society

7 Appendix 2 August 28, 2012 of Richmond City Re: Property Tax Exemption of Dining Area Deal' Honourable Council LVH.IHU'VL For over thirty years, the Buddhist Temple has provided free vegetarian food to its membe!'s and guests on a regular basis. Free lunch is served betvleen 11 and 12:30pm, We have previously not received any comments the City of Richmond about our food Many of our devotees who come our lunch period are not able to eat vegetarian food at the Temple. To accommodate their needs, we began to offer food by request However, as providing this service required us to take on additional after our free lunch hours, sustaining such an operation would not be without requesting our members to make a contribution for covering food Ilnd labour costs. It was this time that we introduced a service with listed to our devotees. There were no <..NllLUI,"o;;.~ its main purpose was to provide a convenient and for our members after our free Junch service We are not a commercial restaurant operation. We only offel' vegetarian food to who come after our lunch period for their Within the Buddhlst Temple community, this is a very common but not all local temples have the same passion and to support such a service. Many Buddhist in Asia have implemented vp.(rp'rj~i"i~!n services within their temples with list Famous Buddhist sites such as the and Fa MonastelY in Hong Yu Fo Temple, An and Long U1 China all have areas with menu options provided to their members and visitors, In Buddhism, we teach and encourage people to stop slaughtering aui.rnals for food. As of Buddhism, we not observe but actively encourage others to it. a place for our members to enjoy healthy and after our free lunch we are out our ideals of the Buddhist Itrom It Buddhist viewpoint, the important place of worship for practicing the and philosophy. FIN - 71

8 Appendix 2 restaurant operation and should continue to be been entitled to in the past. into account all points raised by Ivy Wong, discussions, we propose to make the following a restaurant service: taxes as we have and Cluis Tay in OUl' all doubts that we 1) Remove all prices from our vegetarian food list. Food will no be served by payment. Instead, members and visitors will make 11 donation to the Buddhist Temple if they wish to be served food outside of our free lunch period.,2) Remove the cash register from the area. There will be no money exchanged for food. Donations will only be at our donation stations in the Main Hall or in specified donation boxes. 3) When a donation is made l a lunch coupon will be nrliv1ci.. ri to tbe which entitles him/her to vegetarian food. To reiterate, we have not been Gperating and do not intend to nn.~r5l'r... There will be no exchange of money for food in the area. We and are open for limited lunch selvioo until3pm from H'P'I'''',''''''' 'vll"'llj;;'_" are made to completely remove all OUI' now be provided by donation which will be used to maintain our ki1chen {\I"\".,."r,{\n and for charitable causes. As the single largest Buddh.ist Temple in Canada and a proud L'-''''!J'''''u.c Richmond's Point of Pride designation, we cherish philosophy and culture with the Canadian community, and continue supporting lis. U you bave any further questions about our proposal, 2822 Ext. L 02 or at richie. wan@buddhisttemple..ca. If the can arrange for our legal counsel to speak with you. of clarification, we Yours in the Dharma, International Buddhist Society FIN - 72

9 From: Lyle Weinstein [mailto: Sent: FridaYI PM To: Wong, Ivy Cc: 'Rabjor Dawa' Subject: 8140/8160 No. 5 Appendix 3 Dear Ms. Wong, The purpose of this letter is to 5 Road, and some of the area behind leaving much of the farmland at 8160 No. filled with weeds. that intermingled with large clumps of clay was in better we left it alone the first year, not even weeds would we,sas to grow to their full helght and depth this year, and deposit organic matter in both the clay and the to farming. On ongoing sequential flowering of to thrive. Indeed, there are many throughout the in the food waste current composting has enable of several of the greenhouses of our farm cycle each year in this way. We do not ever an entire season of food for wild growth that we reclamation activities. The micro help avoid the need to ical Please do note that within our hazelnut tree starts (about 1.5 dozen black currents. survived competition from the weeds, and more that grow on the land as they sustain for pollination. However, we will suppress the at 8140 as part of our soil encourages natural predators to approximately 50 blueberry plants (4 varieties), 10 kiwis, a 40 foot row of raspberry canes, about 2 that they will flourish next year with less infiltrating 1he clay and sand. In addition, there are rows of multiple vegetables. For our first growing season in eggplant and cucumbers. As this is really the first are our test plantings to $ee what will grow in If further information is required, traditionalist approach. It should time. potatoes, peas, corn and other there are rows of tomatoes, hot peppers, growing season for the vegetable side, these quality of soil. the time, and being open to our water usage, and sustainability over Very truly yours, Lyle Weinstein 3612\)30 FIN - 73

10 City of Richmond Bylaw 8935 Perm Exemption (2013) Bylaw No of the City of enacts as P ART ONE: RELIGIOUS PROPERTIES PERlV11SSIVE EXEMPTION an exempt building set 2013 year. sho\vi1 on Schedule and are hereby and the 1.2 an 13 year. building set the parcels of land on Schedule B are considered nec:essary AVA'... ""T from taxation 1.3 Notwithstanding 1.1 and 1.2 of bylaw, no additional pursuant to Section 224(2)(f) will be granted to any parcel building is not the British Assessment 220(1 )(h) of the Charter. PERMlSSIVE EXEMPTION 2.1 to Section 224(2)(h) of the Community of the parcels surrounding set apart and use as an institution of and wholly in use the purpose of the instruction as equivalent to that funded in a "''''H'UU1, shown on C are hereby taxation 2.2 exemption taxation pursuant to UVVbJ.va 224(2)(h) will to any land for "vhich an building is not by the British Columbia Assessment Authority pursuant to Section 220(1 )(1) Community Charter. 2.3 to Section on Schedule D are exempt PART THREE: CHARITABLE AND RECREATIONAL PROPERTIES EXEMPTION 3.1 Pursuant to Section on Schedule E are of the Community from taxation the whole the 2013 year. parcels of land sho\vi1 FIN - 74

11 Bylaw Notwithstanding Section 3.1 bylaw, no additional from taxation pursuant to Section 3.1 this bylaw will be to any parcel which an associated building PW1T,tl"t1 by the British Columbia Assessment Authority pursuant to Section )(i) of,.,..7""'"' Charter. 3.3 parcels 2013 '-'''',",UUH 224(2)(j) the ""'vjjeuu... "ULj' on Schedule F are ni"r'~r"t the the 3.4 Pursuant to Section 224(2)(a) and 224(2)(k) of the Community Charter, the whole of the parcels land and improvements on Schedule G are exempt from for the Pursuant to 224(2)(a) land and mp:rm/errlents shown on Uv,;....,,'" year (2)(i) of on Schedule I are 3.7 Pursuant to 224 (2)(d) Community Charter, 1""",\.. r""'''1''\... ""nrc shown on Schedule J are hereby exempt from or porti.ons of land the 2013 year. whole or portions for the 2013 PART FOUR: MISCELLANEOUS PROVISIONS 4.1 Schedules A J inclusive, are attached hereto, a of this bylaw. 4.2 Pennissive rn",,,ro,., Bylaw 8793 is by repealed in its "ntu pj'" 4.3 This bylaw is cited as "Permissive Exemption (2013) Bylaw SECOND CITY Of RICHMOND APPROVED for conw"! by TI-IIRD READING ADOPTED fvlayor OFFICER FIN - 75

12 Christian Reformed Church of PID Christian Reformed Church of Richmood Richmond Lot 2 of Section 30 Block 4 North Range No.2 ( ) West New Westminster District Plan Richmond, 2 Bylaw 8935 Page 3 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLA \V 8935 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Bakerview Gospel Chapel PID Bakerview Gospel Chapel ( ) Lot 135 Except: Parcel B (Bylaw Plan 87226) ] 0260 Algonquin Drive 8991 Francis Road Secti on 21 Block 4 North Range 6 \Vest New Richmond, B.C. V7A 3A4 Westminster District Plan Beth Tikvah Congregation and Centre PID Beth Tikvah Congrega.tion and Centre Association Lot 1 Except: Firstly: Part Subdi"vided by Association ( ) Plan SeconcUy: Part Subdivided 9711 Geal Road 97] 1 Geal Road by Plan LMP47252 Section 26 Block 4 Richmond, B.C. V7E 1R4 North Range 7 West New Westminster District Plan I Brighouse United Church Hall PID Congrega.tion of the United Church of BC ( ) Lot 362 of Section 16 Block 4 North Range Bennett Road 8151 Bennett Road West New Westminster District 1 Richmond, B.C. V6Y IN4 FIN - 76 Canadian Martyrs Parish PID Roman Catholic Archbishop of Vancouver (094-] ) Lot 610 Section 12 Block 4 North 5771 Granville A venue 5771 Granville Avenue Range 7 West New Westminster District Richmond;B.C. V7C le8 Plan Christian and Missionary Alliance PID North Richmond Alliance Cburch (082-] ) 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 NOlth Range 6 West New Wes1minster District Plan J)068

13 ~ Bylaw 8935 Page 4 PLACE OF PUBLIC WORSHIP PROPER & HALL _._ ~ , -_. NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Church in Richmond PID Church in Richmond ( ) Lot 7 Section 33 Block 5North Range 6 West 4460 Brown Road 4460 Brown Road New Westminster District Plan 33] 8 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 1M7 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 District Plan Richmond, B.C. V7A 2A5 FIN - 77 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 lsi I No.1 Road Westminster District Plan 710 Fujian Evangelical Church PID Fujian Evangelical Church ( ) Lot 1 Section 19 Block A North Range Blundell Road Blundell Road West New Westminster District Plan Richmond, B.c. V6W 1B3 LMP49532 Gilmore Park United Church PID Congregation of the Gilmore Park United Cburch ( ) Strata Lot 1 Section 23 Block 4 North Range 8060 No. 1 Road 8060 No. 1 Road 7 West New Westminster District Strata Plan Richmond, B.C. V7C 1 T9 LMS3968 I Kuan Tao (Fayi Chungder) PID I Kuan Tao (Fayi Chungder) Association Association Lot 30 Section 33 Block 5 North Range 6 #2100, 1075 \Vest Georgia Street ( ) West new Westminster District Plan Vancouver, B.C. V6E 3G Odlin Crescent LMP54149

14 Immanuel Christian Reformed Church PID Immanuel Christian Reformed Church ( ) 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 Bylaw 8935 Page 5 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 8935 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Johrei Fellowship PID Johrei Fellowship Inc. ( ) East Half of Lot 4 Except: Part Subdivided by Odlin Road Odlin Road Plan 79974; Section 35 Block 5 North Range Richmond, RC. V6X 1 E2 6 West, New Westminster District Plan 5164 Lansdowne Congregation Jehovah's Richmond, RC. V6Y 3V8 PID Trustees of the Lansdowne Congregation \Vitnesses Lot 107 Section 12 Block 4 North Range 6 Jehovah's Witnesses ( ) West New Westminster District Plan c/o Doug Ginter Westminster Highway General Cun'ie Road FIN - 78 Lutheran Church Han PID 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 OVl'11er registered as Richard Surrey, RC. V3V 5X3 Lehwald North Richmond Alliance Chu.-ch PID North Richmond Alliance Church ( ) Lot 1 (BF53537) Section 15 Block 4 North 9140 Granville Avenue 9140 Granville A venue Range 6 West New Westminster Plan 7631 Richmond, RC. V6Y IP8 Our Saviour Lutheran Church of PID Our Saviour Lutheran Church of Richmond Richmond Parcel 1 of Section 11 Block 4 North Range No.4 Road ( ) West New Westminster District Plan Richmond, B.c. V6Y 2S No.4 Road &

15 PLACE OF PUBLIC WORSHIP PROPER & HALL NO. LEGAL OF PROPERTY A to BYLAW Page 6 The School of Vancouver Vancouver FIN - 79 PID ( ) Church Lot 68 Section 35 Block 4 North Range No.1 West Plan Free Church Inc. (Canadian

16 South Arm United Church Han (plus PID Congregation of the South Arm United Church of Annex - Pioneer ChUTCh) Parcel E (Explanatory Plan 21821) of Lots 1 Canada ( ) and 2 of Parcel A Section 5 Block 3 North No.3 Road l1051 NO.3 Road Range 6 West New Westminster District, Richmond, B.C. V 6X 1 X3 Plan 4120 Except: Firstly; Part Subdivided by Plan AND Secondly: Parcel "D" (Bylaw Plan 79687) St. Edward Anglican Church PID Parish of St. Edward, Bridgeport ( ) Parcell Block B Section 26 Block 5 North Bird Road Bird Road Range 6 West New Westminster District Richmond, B.C. V6X IN4 Reference Plan LMP12276 Bylaw 8935 Page 7 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 8935 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Richmond Pentecostal Church PID Pentecostal Assemblies of Canada ( ) Parcel C Section 10 Block 4 North Range Wes1minster Highway 9300 Westminster Highway West New Westminster District Plan Richmond, B.C. V6X IBI Richmond Presbyterian Church PID Trustees of Richmond Congregation of ( ) Lot] 10 of Section 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 PID Congregation of the Richmond United Church of ( ) Lot 3 Sections 27 and 28 Block 5 North Canada 8711 Cambie Road Range 6 West New Westminster District 87] 1 Cambie Road Plan 4037 Richmond, B.C. V6X lk.2 FIN - 80 The Salvation Army Richmond Governing Council of the Salvation Army Canada ( ) Lol "L" (Y24736) of Section 20 Block 4 West 8280 Gilbert Road North Range 6 West New Westminster 8280 Gilbert Road District Plan Richmond, B.C. V7C 3 W7

17 8 Bylaw 8935 PLACE WORSHIP PROPER & HALL (lvk-j":-v 4260 Williams Road """""'''''' 7 West New 'AAA... "n'ja District Plan FIN - 81 Trinity Pacific Church ( ) No "', "": West New 2V4 Walford Road ( ) 9291 Walford ';o"npl Church

18 9 PROPORTION OF J1IfPROVEI\'JEl't1 TAXABLE 0% PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP SCHEDULEB LEGAL DESCRIPTION I MAILING ADDRESS OF PARCEL I'ROPORTJON OF LAND EXElVlPTED FROM PROPORTION OF LAND TAXABLE froportlon OF IlVlPROVEMENTS EXElVO'TED FROM TAJ(ATION FIN - 82 acres acres Range 5 acres acres

19 Page 10.PROPORTION OF IMPROVEMENT TAXAB.LE PORTIONS OF LAND & lmprovements FOR PLACE OF PUBLlC WORSHIP B to BYLAW 8935 i LEGAL DESCRIPTION i OF PARCEL ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION PROPORTION OF LAND T.4.XABLE.PROPORTION OF IMPROVEMEl\'TS EXEMPTED FROM TAXATION acres I u.l7 acres FIN Range 6 West New Westminster District Plan 8,093.7 I acres acres

20 1 71.8% 1 Page 11 PROPORTION OF I:MPROVEMENT TAXABLE 28.2% m 2 PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. & CIVIC SCHEDULE to MAILING PROPORTION OF LAND PROPORTION OF LAND TAXABLE PROPORTION OF IMPROVEMENTS EXEMPTED I-ROM TAXATION Cornerstone Evangelical Baptist Churcb 10 Cornerstone Evangelical Baptist Church of Vancouver ,1.4 m 2 FIN - 84 ( ) 8240 No.5 Road Manse Dharma Drum Mountain Buddhist Association 8240 No.5 Road Richmond, 34.8% 3,384 m 2 acres 65.2% 1 acres Fraserview Mennonite Brethren 71 1.~l.jo acres

21 1 2 OF IlHPROVEMENT TA.XADLE PORTlONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP acres m'; I 5, acres FIN ,828.07

22 Hall 13 PROPORTION OF IMPROVEMENT TA-'XA.BLE 49.4% 1,171.8m 2 JOO% of Manse LAND & FOR PLACE OF PUBLIC WORSHIP ADDRESS PIWPOU110N OFLAi'liD EXEMJ'l'ED FROM TAXATION PROPORTION TAXATION PROPORTION OF OF LAND IMPROVEMENTS TAXABLE EXEj\1]>TED FROM Ling Temple ( No.5 (Site Acres) Manse Yen Mountain Temple No.5 Road U.1U,Ju... RC. V7A 4C5 27.7% 5,502.6 m 2 1 acres 1.7 1,1 acres 50.6% 1 FIN - 86 ) acres acres "'t.'1'v'1'.l 3613()68

23 100% 14 PRDPORTION 0.1" IMPRDVEMENT TAXABLE 1 2.2% 19.7% Bylaw 5 PORTIONS OF LAND & IMPROVEMENTS PLACE OF MAILING ADDRESS PRDPORTIDN OF LAND EXEMPTED FRDM TAXATION PROPORTION Dr LAND TAXABLE PRDPDRTIDN DF IMPRDVEMEi\'TS EXEl\-IP'TED FRDlItf TAXATION FIN acres I acres acres 1, % J61306g

24 100% of Religious Hall 0% 15 PROPORTION OF JM:PROVEMENT TAXABLE 1 1 PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NO. I LEGAL OF PROPORT.ION OFLAJ,'"l) EXEMPTED FROM TA.XATJON PROP'ORTJON OF LAND TAXABLE PROPORTION OF Jfl.1J'ROVEl\m~,.s EXEMPTED FROM TAXATION manse FIN - 88 PID Lot A (Bylaw Plan Section Block 5 Range 6 Nortbwest Conference Cburch See Schedule A Page 4 ( ) 9300 Section 10 4 North Range 6 New Westminster Plan Pentecostal... "'''''''' %.7 2 acres 1.4 acres 36H06S

25 100% 16 PROPORTION O.F IM.PROVEiVfENT TAXABLE ByJaw 5 PORTWNS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP.PROPOR110N OF LAND EXE.MI'TED FROM PROPORTION OFLAl''D TAXABLE PROPORTION OF IMI'ROVE\'vlE~!TS EXEMPTED FROM TAXATION The Spirituality Centre ( ) Civic address: Shell Road Farm PIO F (Reference Section 2 North Range 6 West New Westminster District Except: Part -,-",-,',LAv""."" on Plan LMP Way V6X lw3 50% 385 rn 2 FIN - 89

26 100% 100% Page 17 PROPORTION OF IMPROVEMENT TAXABLE 0% 0% 8935 PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP 8935 PROPORTION OF LAl"'l) EXEMPTED FROM TAXATION PROPORTJON OF LAND TA.XABLE PROPORTION OF IMPROVEMENTS EXEMPTED FROM TAXATION Community British Columbia 1-069) 20 Section 19 North Range 5 Westminster Comm unity of British Columbia No.5 Road , acres Arm Church FIN ) NO.3 Road Area ne H ) 2 of Parcel "AI! Block 3 North of the 31 8, acres acres Gregory Armenian Apostolic ofbc Apostolic Cll urcb of British 1 95% I 2, ]3]

27 100% 1 PROPORnON OF IMPROVEMENT TAXABLE % PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLiC WORSHIP B NAME, Ii & CIVIC I DESCRIPTION I MAILING PARCEL.PROPORTION OF LAND EXEMPTED FROM TAX.AnON PROPORTION OF LAND TA.XABLE PROPORTION OF IMPROVEME1';TS EXEMPTED FROM TAXATION acres Area acres) acres New Westminster Plan 31 Schedule C) acres FIN - 91 Area].60 Manse and Hall ]2011 manse is is not is exempt; manse itself is not 2.5 acres acres 36J306S

28 1 2, PROPORTION OF IMPROVEMENT TAXABLE 23.7% 9m 2 0% PORTIONS OF LAND & IMPROVEM.ENTS FOR PLACE OF PUBLIC WORSHIP PROPORTION OFLAl"'J) EXEMPTED FROM TA..XATlON PROPORTION OF LAND TA..XAIlLE PROPORTION OF IMPROVEMEl'-'TS EXEMPTED FROM TAXATION Steves ton Buddhist Temple Steveston Buddhist Temple acres acres FIN - 92 Plan Thnngu Monastery Association 8140 No.5 V6Y2V4 100% of land 11.8 No.5 V6Y 2V acres m 2 1 acres I store 8140/8160 No.5 Road &

29 N/A PROPORTION OF BfPRo\'"E1HENT TAXABLE 1 Manse m % N/A - PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP PROPORTION OPLAND EXEMPTED FROM TAXATION PROPORTION OPlAND TAX.'\8LE PROPORTION OF lmprovemi':nts EXEMPTED FROM TAXATION Baptist 78.9% 21.1% Trinity 13.1 of FIN - 93 Manse Hall 8-000) If'. I Rrp~()"h P9lT~r--1 A I Rir:hmrmn R r Vf)Y lnr., ".""'" ll8m 2 :-10.. Religious 1.5 Vancouver International P... A"rD-~Q 1 45% 1, %

30 21 PROrORTJON OF IMPROVEMENT TAXABLE I Inc1uded Above 1 Bylaw 8935 PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. CIVIC ADDRESS PROPORTION OF LAND EXEi\1PTED FROM TAXATION PROPORTION OFLA1'IU TAXABLE PROPORTION Of IMPROVEMENTS EXEMPTED from TAXATION 1) FIN Cambie District LMS1162 Vancouver International Buddhist Progress Society Cambie Road Richmond, RC, V6X US Included in Above Calculation PID South

31 3, acres 100% 3,422 acres 2% property) 2 1,03L6m 8935 SCHOOLS CLULJL:.J. ROLL NO. ADDRESS rl...,...,.i'-i.!..i;..7~ PROPORTION OF PROPORTION OF LAND EXEMPTED LAND TAXABLE FRDM TAXATION 81'ea: 0.35 ha School For Children ( ) 11 Westminster FIN School Children. E (Bylaw LMP4874) Thirdly: F (Bylaw

32 100% (56.4% oftotal propelty) acres 0% Bylaw 8935 SCHOOLS NAME, ROLL NO. & I CIVIC ADDRESS UJI!.i.. "''L..I'\...IJ: OF SCHEDULE C to MAILING ADDRESS 23 PROPORTION OF PROPORTION OF LAND EXEMPTED LA.ND TAXABLE FROM TAXAT10N Richmond Christian School ( ) 5240 Woodwards Road (Site area: ha (2.4 acres)) FIN acres Richmond Christian School No.5 Road Richmond, B.c. 47.4% 10,598.5 m 2 ] 1, acres acres

33 I Bylaw 8935 SCHOOLS NAME, ROLL NO. & CIVIC ADDRESS Richmond Jewish Day School ( ) 8760 No.5 Road (Site area: 0.95 ha (2.349 acres» St. Joseph the Worker School ( ) 4451 Williams Road (Site area: [3.346 ha (8.268 acres)] ha (3.26 acres) and ha (5.00 acres» FIN - 97 _._.- LEGAL DESCRIPTION OF PROPERTY PID Lot 3 Except: Firstly, Parcel "A" (Reference Plan 8809) Secondly; Parce1 "B" (Explanatory Plan ), Section 19 Block 4 N01ih Range 5 West New Wes1J11inster Distlict Plan 5239 PID Parcel tic" (Explanatory Plan 8670) Lots 3 and 4 Except: Part Subdivided by Plan 30525; Section 26 Block 4 North Range 7 West New Westminster District Plan 3139 :S( : H Il~UULt ; 'L- "" D I. Lt 1 '1', v/...,'"' Page 24 MAILING ADDRESS PROPORTION OF PROPORTION OF LAND EXEMPTED LAND TAXABLE FROM TAXATION Richmond Jewish Day School Society ofb-c. Inc. 56.8% 43.2% 8760 No.5 Road 5,396.7 m 2 4,104.3 m 2 Richmond, B.C. V6Y 2V acres acres of Vancouver ]00% 0% St. Joseph's Parish (additional to (Fully exempt 4451 Williams Road Schedule B) for school Richmond, RC. V7E lj7 9,198.8 m 2 portion) 2.27 acres 36lJ06S

34 RELIGIOUS PROPERTIES (1 FIN

35 Bylaw 8935 CHARITABLE, PHILANTROPIC & OTHER NOT -FOR-PROFIT - ELDERLY CITIZENS HOUSING (provincial ASSISTANCE) SCHEDULE E to BYLAW 8935 Page 26 ROLL NO. & CIVIC ADDRESS LEGAL DESCRIPTION OF OWNERJHOLDER'S MAILING ADDRESS PROPERTY ( ) PID ] 030 Anavets Senior Citizens Housiug Society No. ] Road Lot 2 Section 2 Block 3 North Range 7 # East 8th Avenue \Vest NWD Plan Vancouver, B.C. V5T 4L2 ( ) PID Richmond Health Services F entiman Place Lot "A" Section 2 Block 3 North Range Fentiman Place West NWD Plan OIC #644 Richmond, B.C. V7E 3M4 FIN - 99

36 .~~.~ ~.-.- -_ Bylaw 8935 CHARlT ABLE, rmlantropic & OTHER NOT -FOR-PROFIT - COMMUNITY CARE OR ASSISTED LIVING ROLL NO. & CIVIC ADDRESS ( ) 8300 Cook Road ( ) 6531 Azure Road FIN ( ) 8400 Robinson Road ( ) 7611 Langton Road SCHEDULE F to BYLAW 8935 Page 27 LEGAL DESCRIPTION OF OWNERIHOLDER'S MAILING ADDRESS PROPERTY PID Cook Road Children's Centre Strata Lot 125 Section 9 Block 4 North Society of Richmond Cillldren's Centres Range 6 West new Westminster District Bowling Cn-cen Road Strata Plan LMS2845 together with an Richmond, B.C. V6Y 4G2 interest m the common property m proportion to the unit entitlement of the strata lot as shown on fonn 1 PID Development Disabilities Association Lot 525 Section 7 Block 4 North Range Shell Road West NVlD Plan 256]] Richmond, B.C. V6X 2W2 PID Development Disabilities Association Lot 80 Except Part Subdivided by Plan Shell Road 81951, Section 21 Block 4 North Range 6 Richmond, B.C. V6X 2W2 WestNWD Plan PID Development Disabilities Association Lot 11 Section 13 Block 4 North Range Shell Road West NWD Plan Richmond, B.C. V6X 2W2 ( ) 4811 Williams Road ( ) Mellis Drive PID Greater Vancouver Community Service Society Lot 4 Section 26 Block 4 North Range 7 Attention: Mary Norris West N\VD Plan \V. Broadway Vancouver, B.C. V6H 3Vl PID Pinegrove Place Lot] 75 Section 25 Block 5 North Range 6 Mennonite Care Home Society of Richmond \Vest NWD Plan Mellis Drive Richmond, B. C. V 6X 1 L8..

37 Bylaw 8935 CHARlTABLE, PHllANTROP1C & OTHER NOT-FOR-PROFIT - COMMUNITY CARE OR ASSISTED LIVING, ROLL NO. & CIVIC ADDRESS ( ) 9580 Pendleton Road ( ) Moffatt Road ( ) No. 1 Road FIN (l ) 5635 Steveston Highway ( ) 4433 Francis Road ( ) 5862 Dover Crescent Page 28 ~ ,-_. """ LEGAL DESCRIPTION OF OWNERIHOLDER'S MAILING ADDRESS PROPERTY PID Richmond Society for Community Living Lot 450 Section 26 Block 4 North Range 7 ] Minoru Boulevard West NWD Plan Richmond, B.C. V6Y 325 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 325 Strata Plan NW3081 PID Richmond Society for Community Living Strata Lot 9 Section 2 Block 3 North Range Minoru Boulevard 7 West New Westminster District Strata Richmond, B.c. V6Y 325 PlanNW2952 PID Richmond Society for Community Living Lot 910 Section 36 Block 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 Block 4 North Range Minoru Boulevard West New Westminster District Plan Richmond, B.c. V6Y 3Z PID Riverside Children's Centre Strata Lot 105 Section 1 Block 4 NOlih Developmental Disability Association Range 7 West New Westminster District Shell Road Strata Plan LMS2643 Richmond, s.c. V6X 2W2

38 Page 29 Bylaw 8935 CHARITABLE, PHILANTROPIC & OTHER NOT-FOR-PROFIT - COMMUNITY CARE OR ASSISTED LlVlNG ROLL NO. & CIVIC ADDRESS ( ) 6260 Blundell Road ( ) 6011 Blanshard Drive ( ) 5500 Andrews Road, Unit 100 FIN SCHEDULE F to BYLA\V LEGAL DESCRIPTION OF OWNERIHOLDER'S.MAILING ADDRESS PROPERTY PID Rosewood Manor Lot "A" (RD135044) Section] 9 Block 4 Richmond Intermecliate Care Society North Range 6 West New Westminster 6260 Blundell Road District Plan Richmond, B.C. V7C 5C4 PID Terra Noya Children's Centre Lot 2 Section 10 Block 4 North Range 7 Society of Richmond Children's Centres West New \Vestminster District Plan Bowling Green Road LMP19283 Richmond, B.C. V6Y 4G2 PID Treehouse 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

39 PIDLANTROPIC & OTHER NOT-FOR-PROFIT ELDERLY CJTIZENS HOUSING L'\.!I.JLtLJ ADDRESS Gto LEGAL DESCRIPTION MAILING PROPERTY 4 l.'a.tl~v 7 FIN )613061\'.

40 Page 31 Bylaw CHARIT ABLE, PHILANTROPIC & OTHER NOT-FOR-PROFIT!I..JII~~IJLJ-LI' 'llj I_LI.::.J II I.V..., JL.J.L1 'f 'J ROLL NO. & CIVIC LEGAL DESCRIPTION OF PORTION OF LAND AND ADDRESS PROPERTY ~ROVEMENTEXEMWTEDFROM TAXATION ( ) PID Westrrunster Highway Lot 1 Sections 3 and 4 Block 4 North Range 6 West NWD Plan LMP ( ) PID 0] Minoru Boulevard Lot 1 Section 17 Block 4 North Range 6 West NWD Plan LMP % 100% ( ) Pro That portion of the property occupied by Unit No.3 Road Lot 34 Section 5 Block 4 North the Richmond Centre for Disabilities Range 6 West Plan FIN ( ) PID Exempting that portion of the property 8660 Ash Street Lot C Section 22 Block 4 North occupied by the Richmond Family Place Range 6 West Plan 2670 O\\TNERIHOLDER (MAILING ) ADDRESS) I Canadian Mental Health Association 7351 Elmbridge Way Richmond, B.C. V6X IBS Richmond Caring Place ] Minoru Boulevard Richmond, B.C. V6Y 3Z5 Richmond Centre for Disabilities No.3 Road Richmond, RC. V 6X 2C7 Richmond Family Place 8660 Ash Street Richmond, B.c. V6Y 2S3 'I ~ ( ) PID That portion of the property occupied by 6111 River Road Lot 8 Section 6 Block 4 North the BC Sport Agency Society Range 6 West Plan BCP30383 BC Sport Agency Society &

41 1 ATHLETIC & RECREA TlONAL I FIN '\ku"'nv~ Highway part Block

42 Bylaw 8935 ATHLETIC & RECREA TWNAL SCHEDULE I to BYLAW Page 33 ROLL NO. & CIVIC ADDRESS ( ) 7760 River Road ( ]) 6820 Gilbelt Road FIN ( ) 5540 Hollybridge Way ( ) 2220 Chatham Street LEGAL DESCRIPTION OF PROPERTY PID Lot 2 Except: Firstly; Part Subdivided by Plan 28458; Secondly; Parcel "c" (Bylaw Plan 62679); Thirdly: Parcel G (Bylaw Plan 80333); Sections 29 and 32 Block 5 North Range 6 West New Westminster District Plan PORTION OF LAND AND IM:PROVEMENT EXE:MPTED FROM TAXATION OWNERfHOLDER (MAJLJNG ADDRESS) That portion Richmond, B.C. V7C 5M9 property Richmond Rod and Gun Club occupied by Richmond Rod P.O. Box 2655] and Gun Club Blunden Centre Post Office PID That portion of the property Richmond Tennis Club Lot A Section 8 Block 4 North Range 6 occupied by Richmond 6820 Gilbert Road West, New Westminster District Plan Tennis Club Richmond, B.C. V7C 3V4 LMP 5323 PID That portion of the property Richmond Winter Club Lot 73 Except: Part Subdivided by Plan occupied by Richmond 5540 Hollybridge Way 48002; Sections 5 and 6 Block 4 North Winter Club Richmond, B.C. V7C 4N3 Range 6 West New \\'esbninster District Plan PID That portion of the propelty Scotch Pond Herita.ge Cooperative Block 3 N Range 7W Section 4 Parcel D, occupied by Scotch Pond 3811 Moncton Street Except Plan REF 43247, EXP 60417, Heritage Cooperative Richmond, B.C. V7E 3AO 1 ]

43 V6Y Richmond 3 V6Y (MAIl.ING 8200 CITY HELD PROPERTIES J to ROLL NO. & OF PROPERTY EXEMPTED TAXATION Cambie FIN Fntf'riJ'l1 nitlpnt