City of Richmond. Report to Committee FIN - 9 REPORT CONCURRENCE

City of Richmond Report to Committee To: From: Re: Finance Committee Jerry Chong Director, Finance Bylaw No. 9158 - Permissive Exemption (2015) Bylaw Date: September 5,2014 File: 03-0925-02-01/2014- Vol 01 Staff Recommendation That Permissive Exemption (2015) Bylaw No. 9158 be introduced and given first, second, and third readings. ~ Director, Finance (604-276-4064) Art. 2 REPORT CONCURRENCE CONCURRENCE OF GENERAL MANAGER REVIEWED BY STAFF REPORT I AGENDA REVIEW SUBCOMMITTEE INITIALS: 4302464 FIN - 9

September 5, 2014-2 - Origin Staff Report Permissive exemptions are provided to various properties in accordance with Sections 220 and 224 of the Community Charter and Council Policy 3561.01. The exemption bylaw must be adopted by October 31 st each year to be effective for the following year. Analysis Owners of exempted properties in 2014 were contacted and verified of their eligibility for exemptions in the coming year. Changes to the 2015 bylaw are listed in Appendix 1. New applications for Council consideration are: 1. Vancouver International Buddhist Progressive Society (6670-8181 Cambie Rd) Vancouver International Buddhist Progressive Society renovated the unit at 6670-8181 Cambie Road from a tea house to a meeting room, with a separate area for religious reading. This change in use qualifies the unit for a permissive exemption for religious purposes. The unit is immediately adjacent to the main Temple hall at 6680-8181 Cambie Road. 2. Cranberry Children's Centre (23591 Westminster Hwy) - The City entered into an agreement with the Society of Richmond Children's Centres to operate a child care facility at a City owned property at 23591 Westminster Hwy. The Society of Richmond Children's Centres is a non-profit organization (NPO) and qualifies for permissive exemption under Council Policy 3561 as a City owned property leased to a non-profit organization. 3. City Centre Community Centre (5900 Minoru Blvd) - A lease agreement exists between the City and Phileo Developments (Richmond) Ltd. for the City Centre Community Centre at 5900 Minoru Boulevard. As a tenant of the property, the City is obligated to pay property taxes, unless a permissive exemption is granted by Council. A permissive exemption will reduce the City'S out of pocket expense by the amount of taxes required to pay to other taxing agencies. New applications not qualifying for a 2015 permissive exemption: 1. Tung Cheng Yuen Buddhist Association (8480 No.5 Road) - Owner of this property requested a permissive exemption based on its status as a charitable organization under the Income Tax Act. The property is currently assessed as residential class and the owner hopes to redevelop the property as a religious facility. The property is not a qualifying NPO under Council Policy 3561. Staff advised the owner that if the property is currently used for religious purposes, they must first seek a FIN - 10

September 5, 2014-3 - statutory exemption through BC Assessment before the City will review their application for a permissive exemption. As part of the review, staff ensured that the No 5 Road backlands met farming requirements. There were no significant changes to the farming activity on these properties since the prior year. Financial Impact Property tax exemptions impact the City's 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 $421,789 in direct municipal taxes waived in 2014. Exempted non City owned properties account for approximately $146,486 in waived taxes and City owned or leased properties account for approximately $2,358,806. Conclusion Permissive exemptions are granted by Council annually to qualifying organizations that provide social benefit to the Community. Bylaw 9158 will provide tax exemptions in accordance with P ovincialle' 'on and the Council Policy. IW:gjn FIN - 11

Appendix I ROLL NO ORGANIZATION NAME CIVIC ADDRESS ADDITIONS 082-265-053 Vancouver International Buddhist Progress 6670-8181 Cambie Road To Schedule A Society 011-892-000 Cranberry Children's Centre 23591 Westminster Hwy To Schedule H 057-561-001 City Centre Community Centre 5900 Minoru Boulevard To Schedule J FIN - 12 4302464

City of Richmond Bylaw 9158 Permissive Exemption (2015) Bylaw No. 9158 The Council of the City of Riclnnond 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 are hereby exempt from taxation for the 2015 year. 1.2 Pursuant to Section 224(2)(f) of the Community Charter, the portions of the 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 2015 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 Community Charter. PART TWO: SCHOOL AND TENANTED RELIGIOUS PROPERTIES PERMISSIVE EXEMPTION 2.1 Pursuant to Section 224(2)(h) of the Community Charter, the whole or portions of the parcels of land surrounding 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 2015 year. 2.2 Notwithstanding Section 2.1 of this bylaw, no additional exemption from taxation pursuant to Section 224(2)(h) will be granted to any parcel ofland for which an associated building is not exempted by the British Columbia Assessment Authority pursuant to Section 220(1 )(1) of the Community 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 from taxation for the 2015 year. PART THREE: CHARITABLE AND RECREATIONAL PROPERTIES PERMISSIVE EXEMPTION FIN - 13

Page 2 3.1 Pursuant to Section 224(2)(a) of the Community Charter, the whole of the parcels of land shown on Schedule E are hereby exempt from taxation for the 2015 year. 3.2 Notwithstanding Section 3.1 of this bylaw, no additional exemption from 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 Community Charter. 3.3 Pursuant to Section 224(2)(a) and Section 224(2)0) of the Community Charter, the whole of the parcels of land and improvements shown on Schedule F are hereby exempt from taxation for the 2015 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 2015 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 2015 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 2015 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 are hereby exempt from taxation for the 2015 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 9046 is here by repealed in its entirety. 4.3 This Bylaw is cited as "Permissive Exemption (2015) Bylaw No. 9158". FIRST READING SECOND READING THIRD READING ADOPTED CITY OF RICHMOND APPROVED for content by originating dept. J(. APPROVED for legality by Solicitor ~ MAYOR CORPORATE OFFICER FIN - 14

Page 3 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 9158 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Bakerview Gospel Chapel PID 009-294-902 Bakerview Gospel Chapel (067-375-002) Lot 135 Except: Parcel B (Bylaw Plan 87226) 10260 Algonquin Drive 8991 Francis Road Section 21 Block 4 North Range 6 West New Richmond, B.C. V7 A 3A4 Westminster District Plan 23737 Beth Tikvah Congregation and Centre PID 003-644-391 Beth Tikvah Congregation and Centre Association Lot 1 Except: Firstly: Part Subdivided by Association (099-358-999) Plan 44537 Secondly: Part Subdivided 9711 Geal Road 9711 Geal Road by Plan LMP47252 Section 26 Block 4 Richmond, B.C. V7E 1R4 North Range 7 West New Westminster District Plan 17824 Brighouse United Church Hall PID 006 199631 Congregation of the United Church of BC (064-046-009) Lot 362 of Section 16 Block 4 North Range 6 8151 Bennett Road 8151 Bennett Road West New Westminster District Plan 47516 Richmond, B.C. V6Y 1N4 FIN - 15 Canadian Martyrs Parish PID 003-894-266 Roman Catholic Archbishop of Vancouver (094-145-000) Lot 610 Section 12 Block 4 North 5771 Granville Avenue 5771 Granville Avenue Range 7 West New Westminster District Richmond, B.C. V7C 1E8 Plan 58494 Christian and Missionary Alliance PID 003-469-247 North Richmond Alliance Church (082-148-009) Lot 23 Except: Firstly: the East 414.3 Feet 3360 Sexsmith Road 3360 Sexsmith Road Secondly: the South 66 Feet, and Thirdly: Richmond, B. C. V6X 2H8 Part Subdivided by Plan 33481 Sections 27 and 28 Block 5 North Range 6 West New Westminster District Plan 3404 Christian Reformed Church of PID 018-262-767 Christian Reformed Church of Richmond Richmond Lot 2 of Section 30 Block 4 North Range 6 9280 No.2 Road (072-496-000) West New Westminster District Plan Richmond, B.C. V7E 2C8 9280 No.2 Road LMP9785

Page 4 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 9158 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Church in Richmond PID 028-628-110 Church in Richmond (083-953-080) Lot 7 Section 33 Block 5North Range 6 West 4460 Brown Road 4460 Brown Road New Westminster District Plan 3318 Part S Richmond BC V 6X 2E8 112, Except Plan 24362, Exp 24381 Conference of The United Mennonite PID 004 152832 Conference of Mennonites in B.c. Churches of B.c. Lot 323 of Section 25 Block 5 North clo Peace Mennonite Church (080-792-000) Range 6 West New Westminster District Plan 11571 Daniels Road 11571 Daniels Road 57915 Richmond, B.C. V6X IM7 Convention of Baptist Churches of B.c. PID 007-397-216 Convention of Baptist Churches of B.C. (071-191-006) Lot 123 Section 28 Block 4 North Range 6 8140 Saunders Road 8140 Saunders Road West New Westminster District Plan 44397 Richmond, B.C. V7A 2A5 FIN - 16 Emmanuel Christian Community PID 011-908-106 Emmanuel Christian Community Society Society Lot 13 Block A Section 34 Block 4 North 10351 No.1 Road (102-050-053) Range 7 West Except Plan 53407 New Richmond, B.C. V7E lsi 10351 No.1 Road Westminster District Plan 710 Fujian Evangelical Church PID 025-000-047 Fujian Evangelical Church (025-172-004) Lot 1 Section 19 Block A North Range 5 12200 Blundell Road 12200 Blundell Road West New Westminster District Plan Richmond, B.C. V6W IB3 LMP49532 Gilmore Park United Church PID 024-570-541 Congregation of the Gilmore Park United Church (097-837-001) 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 025-418-645 I Kuan Tao (Fayi Chungder) Association Association Lot 30 Section 33 Block 5 North Range 6 #2100, 1075 West Georgia Street (084-144-013) West new Westminster District Plan Vancouver, B.C. V6E 3G2 8866 Odlin Crescent LMP54149

Immanuel Christian Reformed Church PID 003-486-486 Immanuel Christian Reformed Church (062-719-724) Parcel One Section 14 Block 4 North Range 6 7600 No.4 Road 7600 No.4 Road West New Westminster District Reference Richmond, B.C. V6Y 2T5 Plan 71292 Bylaw 9158 Page 5 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 9158 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Johrei Fellowship PID 003-485 757 Johrei Fellowship Inc. (084-786-000) East Half of Lot 4 Except: Part Subdivided by 10380 Odlin Road 10380 Odlin Road Plan 79974; Section 35 Block 5 North Range Richmond, B.C. V6X 1E2 6 West, New Westminster District Plan 5164 Lansdowne Congregation Jehovah's Richmond, B.c. V6Y 3V8 PID 003-578-356 Trustees of the Lansdowne Congregation Witnesses Lot 107 Section 12 Block 4 North Range 6 Jehovah's Witnesses (061-569-073) West New Westminster District Plan 52886 c/o Doug Ginter 11014 Westminster Highway 43-8120 General Currie Road FIN - 17 Lutheran Church Hall PID 010-899-294 Our Saviour Lutheran Church of Richmond BC (061-166-000) Parcel 1 of Section 11 Block 4 North Range 6 6340 No.4 Road 6340 No.4 Road West New Westminster District Plan 77676 Richmond, B.C. V6Y 2S9 Meeting Room PID 016-718-739 Meeting Room (025-166-010) Lot A Section 19 Block 4 North Range 5 Attn: Jonathan Csanyi 8020 No.5 Road West New Westminster District Plan 86178 9034 187 Street Property owner registered as Gabe Surrey, BC V 4N 3N4 Csanyi, Jonathan Csanyi, Wayne Coleman, Bruce Anstey North Richmond Alliance Church PID 017-691-842 North Richmond Alliance Church (063-418-009) Lot 1 (BF53537) Section 15 Block 4 North 9140 Granville Avenue 9140 Granville Avenue Range 6 West New Westminster Plan 7631 Richmond, B.C. V6Y IP8 Our Saviour Lutheran Church of PID 010-899-294 Our Saviour Lutheran Church of Richmond Richmond Parcel 1 of Section 11 Block 4 North Range 6 6340 No.4 Road (061-166-000) West New Westminster District Plan 77676 Richmond, B.C. V6Y 2S9 6340 No.4 Road

Page 6 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 9158 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY The Public School of Vancouver PID 010 900 691 Catholic Independent Schools of Vancouver Archdiocese Lot 15 Except: Firstly: Part Dedicated as Archdiocese (067-043-063) Road on Plan 20753, Secondly: Part St. Paul's Roman Catholic Parish 8251 St. 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 (Bethel) Mennonite Church PID 017 945054 B.C. Conference of the Mennonite Brethren (030-869-001) Lot A (BF302986) Section 31 Block 4 North Churches 10160 No.5 Road Range 5 West New Westminster District Plan 10200 No.5 Road 35312 Richmond, B.C. V7A 4E5 Richmond Chinese Evangelical Free PID 004-332-695 Richmond Chinese Evangelical Free Church Inc. Church South 100 feet West Half Lot 1 Block "A" 8040 No.5 Road (025-162-005) Section 19 Block 4 North Range 5 West New Richmond, B.C. V6Y 2V4 8040 No 5 Road Westminster District Plan 4090 FIN - 18 Richmond Chinese Alliance Church PID 003-898-474 Christian and Missionary Alliance (Canadian (102-369-073) Lot 68 Section 35 Block 4 North Range 7 Pacific District) 10100 No.1 Road West New Westminster District Plan 31799 107-7585 132 nd Street Surrey, B.C. V2W 1K5 Richmond Faith Fellowship PID 010-267-930 Northwest Canada Conference Evangelical (085-780-002) Lot A Except: Parcel E (Bylaw Plan Church 11960 Montego Street LMP22889), Section 36 Block 5 North Range 11960 Montego Street 6 West New Westminster District Richmond, B.C. V6X 1H4 Plan 17398 Richmond Gospel Hall PID 008-825-025 Congregation of the Richmond Gospel Hall (098-373-006) Lot 45 Except: Parcel A (Statutory Right of 5651 Francis Road 5651 Francis Road Way Plan LMPll165) Section 24 Block 4 Richmond, B.c. V7C 1K2 North Range 7 West New Westminster District Plan 25900

Richmond Pentecostal Church PID 024-957-828 Pentecostal Assemblies of Canada (060-300-000) Parcel C Section 10 Block 4 North Range 6 9300 Westminster Highway 9300 Westminster Highway West New Westminster District Plan 48990 Richmond, B.C. V6X 1B1 South Arm United Church Hall (plus PID 015-438-562 Congregation of the South Arm United Church of Annex - Pioneer Church) Parcel E (Explanatory Plan 21821) of Lots 1 Canada (047-431-056) and 2 of Parcel A Section 5 Block 3 North 11051 No.3 Road 11051 No.3 Road Range 6 West New Westminster District, Richmond, B.C. V6X lx3 Plan 4120 Except: Firstly; Part Subdivided by Plan 29159 AND Secondly: Parcel "D" (Bylaw Plan 79687) St. Edward Anglican Church PID 018-436-994 Parish of St. Edward, Bridgeport (081-318-001) Parcell Block B Section 26 Block 5 North 580-401 West Georgia Street 10111 Bird Road Range 6 West New Westminster District Reference Plan LMP12276 Vancouver BC V6B 5A1 Bylaw 9158 Page 7 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 9158 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Richmond Presbyterian Church PID 009-213-244 Trustees of Richmond Congregation of (094-627-007) Lot 110 of Section 13 Block 4 North Presbyterian Church 7111 No.2 Road Range 7 West New Westminster District Plan "7111 No.2 Road 24870 Richmond, B.C. V7C 3L 7 Richmond Sea Island United Church PID 011-031-182 Congregation of the Richmond United Church of (082-454-062) Lot 3 Sections 27 and 28 Block 5 North Canada 8711 Cambie Road Range 6 West New Westminster District 8711 Cambie Road Plan 4037 Richmond, B.C. V6X 1K2 FIN - 19 The Salvation Army Richmond PID 001-234-684 Governing Council of the Salvation Army Canada (066-497-000) Lot "L" (Y24736) of Section 20 Block 4 West 8280 Gilbert Road North Range 6 West New Westminster 8280 Gilbert Road District Plan 10008 Richmond, B.C. V7C 3W7

Page 8 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 9158 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY Steveston Congregation of Jehovah's PID 006-274-382 Steveston Congregation of Jehovah's Witnesses Witnesses Parcel "A" (Reference Plan 17189) Lot 1 of Attn: Richard Barton (102-520-003) Section 35 Block 4 North Range 7 West New 3831 Barmond Avenue 4260 Williams Road Westminster District Plan 10994 Richmond, B.C. V7E 1A5 Steveston United Church PID 010-910-336 Trustees of Steveston Congregation of United (087-640-000) Parcel A Section 3 Block 3 North Church of Canada 3720 Broadway Street Range 7 West New Westminster District 3720 Broadway Street Reference Plan 77684 Richmond, B.C. V7E 4Y8 Subramaniya Swamy Temple PID 000-594-261 Subramaniya Swamy Temple of B.c. (025-161-000) Parcel B (Explanatory Plan 10524) Lot 3 8840 No.5 Road 8840 No.5 Road Section 19 Block 4 North Range 5 West New Richmond, B.C. V6Y 2V4 Westminster District Plan 5239 FIN - 20 Trinity Pacific Church PID 007-178-204 Trinity Pacific Church (076-082-008) Lot 297 Except Parcel B (Bylaw Plan 79916) 10011 No.5 Road 10011 No.5 Road Section 36 Block 4 North Range 6 West New Richmond, B.C. V7A 4E4 Westminster District Plan 35779 United Church Hall PID 011-031-182 Congregation of the Richmond United Church of (082-454-062) Lot 3 of Sections 27 and 28 Block 5 North Canada 8711 Cambie Road Range 6 West New Westminster District Plan 8711 Cambie Road 4037 Richmond, B.C. V6X 1K2 Vancouver International Buddhist PID 018-553-532 Vancouver International Buddhist Progress Progress Society Lot 53 Section 28 Block 5 North Range 6 Society (082-265-053) West New Westminster District Plan LMS 6680-8181 Cambie Road 6670-8181 Cambie Road 1162 together with an interest in the common Richmond, B.C. V6X 3X9 property in proportion to the unit entitlement of the strata lot.

Walford Road Gospel Church PID 012-734-756 Holy Spirit Association For The Unification Of (081-608-000) Lot 21 of Blocks 25 and 26 Section 27 Block World Christianity 9291 Walford Street 5 North Range 6 West New Westminster 9291 Walford Street District Plan 2534 Richmond, B.c. V6X 1P3 Bylaw 9158 Page 9 PLACE OF PUBLIC WORSHIP PROPER & HALL SCHEDULE A to BYLAW 9158 NAME, ROLL NO. & CIVIC LEGAL DESCRIPTION OF MAILING ADDRESS ADDRESS PROPERTY FIN - 21

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Assumption of the PID 011-070-749 Blessed Virgin Mary Parcel "One" (Explanatory Ukrainian Catholic Plan 24522) of Lots "A Church "and "B" Plan 4347 and (098-394-005) Lot 26 of Plan 21100 8700 Railway Avenue Section 24 Block 4 North Manse Range 7 West New Westminster District Bethany Baptist PID 018-604-897 Church Lot 1 Except: Part (000-821-001) Dedicated Road on Plan LMP18317; Section 2 22680 Westminster Block 4 North Range 4 Highway West New Westminster (Site Area 5.295 District Plan LMP9648 acres) FIN - 22 BCMuslim PID 011 053 569 Association Lot 5 Except: Part (025-243-080) Subdivided by Plan 33568; Block "A" Section 12300 Blundell Road 19 Block 4 North Range 5 (Site Area 4.78 Acres) West New Westminster District Plan 4090 I SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION Ukrainian Catholic 97.65% Episcopal Corp. of MB 5180 Cantrell Road 2,031.18 m 2 Richmond, B.C. V7C 3G8 Bethany Baptist Church 42% 22680 Westminster Highway 8,999.7 m 2 Richmond, B.C. V6V 1B7 2.224 acres BC Muslim Association 43.6% 12300 Blundell Road 8,440 m 2 Richmond, B.C. V6W 1B3 2.086 acres Page 10 PROPORTION TAXATION TAXABLE PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT 2.35% 75.6% of 24.4% of 2 48.82 m Manse Building Manse Building 302.59 m 2 97.64 m 2 100% of Religious Hall 58% 100% 0% 12,427.9 m 2 3.071 acres 56.4% 100% 0% 10,903.97 m 2 2.694 acres

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Canadian Martyrs PID 003-894-266 Parish Lot 610 Section 12 Block (094-145-000) 4 North Range 7 West New Westminster District 5771 Granville Plan 58494 Avenue SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION Roman Catholic 93% Archbishop of Vancouver 2 9,034.3 m 5771 Granville Avenue Richmond, B.C. V7C 1E8 2.23 acres Page 11 PROPORTION TAXATION PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT TAXABLE 7% 100% 0% 680m 2 0.17 acres Church of Latter PID 009 210 890 Day Saints Lot 2 Section 33 Block 4 (074-575-000) North Range 6 West New Westminster District Plan 8440 Williams Road FIN - 23 (Site Area 2.202 acres) 24922 Corp. of the President of 90.8% the Lethbridge Stake of the 8,093.7 m 2 Church of Jesus Christ of Latter-Day Saints 2.00 acres c/o LDS Church Tax Division #502-7136 50 E. North Temple Street Salt Lake City, Utah, 84150-2201 9.2% 100% 0% 817.5 m 2 0.202 acres

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Cornerstone PID 002-555-310 Evangelical Baptist South Half of South West Church Quarter Section 18 Block (024-279-000) 4 North Range 5 West 12011 Blundell Road New Westminster District Church Parking Except: Firstly: Part Dedicated Road on Plan 87640 Secondly: Parcel E (Bylaw Plan LMP4874) Thirdly: Parcel F (Bylaw Plan LMP 12615) Fourthly: Part on SRW Plan 21735 FIN - 24 Dharma Drum PID 003-740-315 Mountain Buddhist Lot 23 Section 19 Block 4 Association North Range 5 West New (025-222-030) Westminster District Plan 8240 No.5 Road 55080 Manse Fraserview PID 000 471 780 Mennonite Brethren That portion of Lot 176 (080-623-027) Section 25 Block 5 North Range 6 West New 11295 Mellis Drive Westminster District Plan (Site Area 2.79 Acres) 53633 SCHEDULE B to BYLAW 9158 Page 12 MAILING ADDRESS PROPORTION PROPORTION PROPORTION OF PROPORTION OF LAND OF LAND IMPROVEMENTS OF EXEMPTED TAXABLE EXEMPTED FROM IMPROVEMENT FROM TAXATION TAXABLE TAXATION Cornerstone Evangelical 10% 90% 100% 0% Baptist Church of 2 5,158.4 m 46,426.6 m 2 Vancouver 7890 No.5 Road Richmond, B.C. V6Y 2V2 Dharma Drum Mountain 34.8% 65.2% 71.8% 28.2% Buddhist Association 3,384 m 2 6,333 m 2 729.75 m 2 286.33 m 2 8240 No.5 Road Richmond, B.C. V6Y 2V4 0.836 acres 1.565 acres BC Conference of the 71.7% 28.3% 100% 0% Mennonite Brethren 8,077 m 2 3,180.3 m 2 Churches 11295 Mellis Drive 1.996 acres 0.794 acres Richmond, B.C. V5X 4K2

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL India Cultural PID 004-328-850 Centre of Canada Lot 19 Section 19 Block 4 (024-908-040) North Range 5 West New 8600 No 5 Road Westminster District Plan Manse & Parking 39242 SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION India Cultural Centre of 43.9% Canada 21,778.93 8600 No 5 Road m 2 Richmond, B.C. V6Y 2V4 Page 13 PROPORTION TAXATION TAXABLE PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT 56.1% Remaining 100% of 27,828.07 portion of Manse m 2 Building 103.87 m 2 International PID 026-438-160 Buddhist Society Section 3 Block 3 North (046-195-007) Range 6 West New 9160 Steveston Westminster District Plan Highway BCP 19994 Parcel 1 Manse FIN - 25 The land under the taxable improvements situated on this property shall also be assessed as taxable. Ling Yen Mountain PID 025-566-806 Temple Lot 42 Except: Part (030-901-000) Dedicated Road on Plan 10060 No.5 Road LMP22689, Section 31 (Site Area 4.916 Block 4 North Range 5 Acres) West New Westminster Manse District Plan 25987 International Buddhist 36.5% Society 16,458.69 9160 Steveston Highway m 2 Richmond, B.C. V7A 1M5 Ling Yen Mountain Temple 27.7% 10060 No.5 Road 5,502.6 m 2 Richmond, B.C. V7A 4C5 1.36 acres 63.5% 83.2% of 16.8% of hall 28,622.31 remaining hall used for m 2 2 3,132.4 m Manse and dining 0% offarm buildings 632.0 m 2 100% of farm buildings 72.3% 50.6% 49.4% 2 14,391.7 m 1,199.3 m 2 1,171.8 m 2 3.556 acres

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Nanaksar- PID 023 751 878 Gurdwara- Lot 1 Section 6 Block 4 Gursikh Temple North Range 4 West New (002-822-001) Westminster District Plan 18691 Westminster 33029 Highway (Site Area 14.88 Acres) Manse Parish of St. Alban's PID 013-077-911 (Richmond) Parcel One Section 16 (064-132-000) Block 4 North Range 6 7260 St. Alban's Road West New Westminster Manse District Reference Plan 80504 FIN - 26 Parish of St. Anne's PID 002-456-320 - Steveston, B.c. Lot 2 of Section 23 Block (097-615-002) 4 North Range 7 West 4071 Francis Road New Westminster District Religious Hall Plan 70472 Commercial Use Peace Evangelical PID004-099-303 Church Lot 24 Section 19 Block 4 (025-231-041 ) North Range 5 West New 8280 No.5 Road Westminster District Plan Manse SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION N anaksar-gurdwara- 16% Gursikh Temple 9,619.5 m 2 18691 Westminster Highway Richmond, B.C. V6V 1B1 2.377 acres Parish of St. Alban's 91.6% (Richmond) 7260 St. Alban's Road 4,464.1 m 2 Richmond, B.C. V6Y 2K3 Parish of St. Anne's 99.2% 4071 Francis Road Richmond, B.C. V7C U8 3,067.86 m 2 Peace Evangelical Church 34.4% 8280 No.5 Road 3,614.3 m 2 Richmond, B.C. V6Y 2V4 0.893 acres Page 14 PROPORTION TAXATION TAXABLE PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT 84% 86.9% of 13.1% of 2 50,597.7 m Manse Manse 12.503 2,925.05 m 2 441.29 m 2 acres 100% of Religious Hall 8.4% 0% of Manse 100% of 406.9 m 2 Manse 100% of 83.6 m 2 Religious Hall 0.8% 97.8% 2.2% 24.14 m 2 1,090.66 m 2 24.14 m 2 65.6% 80.3% 19.7% 6,892.7 m 2 715.7 m 2 175.3 m 2 1.703 acres

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Richmond Alliance PID 004 113 331 Church South Half of 14 Section 5 (047-535-044) Block 3 North Range 6 West New Westminster 11371 No.3 Road District Plan 4120 (Site Area 2.5 acres) " \ SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION Christian and Missionary 80% Alliance (Canadian Pacific 2 8,077.5 m District) 11371 No.3 Road 1.996 acres Richmond, B.C. V7 A 1X3 Page 15 PROPORTION TAXATION TAXABLE PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT 20% 100% 0% 2,030.5 m 2 0.504 acres Richmond Baptist PID 006-457-118 Church Lot 43 Section 19 Block 4 (065-972-089) North Range 6 West New 6560 Blundell Road Westminster District Plan Manse and Parking 30356 FIN - 27 Richmond Baptist Church 57% 6640 Blundell Road Richmond, B.C. V7C 1H8 1,151.4 m 2 43% 0% of Manse 100% of 868.6 m 2 Manse 106.84 m 2 Richmond Baptist PID 033-732-193 Church Section 19 Block 4 North (066-062-000) Range 6 West New 6560 Blundell Road Westminster District Plan Manse and Parking 71422 Parcel A Richmond Baptist Church Portion of 6640 Blundell Road land not Richmond, B.c. V7C 1H8 under church Land under 0% of Manse 100% of manse Manse 100% of Religious Hall Richmond PID 004-140-125 Pentecostal Church Lot A Section 10 Block 4 (060-287-008) North Range 6 West New 9260 Westminster Westminster District Plan Highway 13172 Manse and Parking Pentecostal Assemblies of 30% Canada Paved 9260 Westminster Highway. parking area Richmond, B.C. V6X 1B1 behind building 652.2 m 2 70% 0% 100% Nonparking area 1,521.8 m 2

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Richmond PID 024-957-828 Pentecostal Church Lot 107 Section 10 Block (060-300-000) 4 North Range 6 West New Westminster District 9300 Westminster Plan 64615 Highway SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION Pentecostal Assemblies of 58.7% Canada 8,093.7 m 2 9300 Westminster Highway Richmond, B.C. V6X 1B1 2 acres Page 16 PROPORTION TAXATION TAXABLE PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT 51.3% 100% 0% 5,690.3 m 2 1.4 acres - ------------ FIN - 28

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL The Science of PID 015-725-871 Spirituality Eco Parcel F (Reference Plan Centre 2869) Section 2 Block 3 (045-488-098) North Range 6 West New Civic address: 11011 Westminster District Shell Road Except: Part Dedicated Farm Land Road on Plan LMP4152 PID 013-082-566 North Easterly 5 and 1/5 th FIN - 29 Square Chains Section 2 Block 3 North Range 6 West New Westminster District Except: Part Dedicated Road by Plan LMP54152 PID 015-342-433 Parcel D (Explanatory Plan 1980) Section 2 Block 3 North Range 6 West New Westminster District PID 015-725-880 Parcel "G" (Reference Plan 2870) Section 2 Block 3 North Range 6 West New Westminster District SCHEDULE B to BYLAW 9158 Page 17 MAILING ADDRESS PROPORTION PROPORTION PROPORTION OF PROPORTION OF LAND OF LAND IMPROVEMENTS OF EXEMPTED TAXABLE EXEMPTED FROM IMPROVEMENT FROM TAXATION TAXABLE TAXATION Science of Spirituality 50% 50% 100% 0% SKRMInc. 9100 Van Horne Way 385 m 2 385 m 2 Richmond, B.c. V6X 1 W3

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL The Shia Muslim PID 004-884-850 Community of Lot 20 Section 19 Block 4 British Columbia North Range 5 West New (024-941-069) Westminster District Plan 39242 8580 No.5 Road (Site Area 9.8 acres) SCHEDULE B to BYLAW 9158 Page 18 MAILING ADDRESS PROPORTION PROPORTION PROPORTION OF PROPORTION OF LAND OF LAND IMPROVEMENTS OF EXEMPTED TAXABLE EXEMPTED FROM IMPROVEMENT FROM TAXATION TAXABLE T~"XATION The Shia Muslim 38.1% 61.9% 100% 0% Community of British 15,117.2 m 2 24,512.8 m 2 Columbia 8580 No.5 Road 3.736 acres 6.064 acres Richmond, B.C. V6Y 2V4 South Arm United PID 015 438 562 Church Parcel "E" (Explanatory (047-431-056) Plan 21821) of Lots 1 and 2 of Parcel "A" Section 5 11051 No.3 Road Block 3 North Range 6 (Site Area 6.42 acres) West New Westminster District Plan 4120 EXCEPT: FIRSTLY: Part Subdivided by Plan 29159 AND SECONDLY: Parcel "D" (Bylaw Plan 79687) FIN - 30 St. Gregory PID 002-946-068 Armenian Apostolic Lot "A" (RD 190757) Church ofbc Section 8 Block 4 North (018-330-000) Range 5 West New 13780 Westminster Westminster District Plan Highway 12960 -------------- Congregation of the South 31.6% 68.4% 100% 0% Arm United Church of 2 2 8,093.7 m 17,496.3 m Canada 11051 No.3 Road 2 acres 4.42 acres Richmond, B.C. V7 A lx3 Armenian Apostolic 95% 5% 100% 0% Church of British 2 2,505.15 m 131.85 m 2 Columbia 13780 Westminster Highway Richmond, B.C. V6V 1A2

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL St. Joseph The PID 010 887 725 Worker Parish Parcel "C" (Explanatory (099-300-034) Plan 8670) of Lots 3 and 4 Except: Part Subdivided 4451 Williams Road by Plan 30525; Section 26 (Site Area Block 4 North Range 7 8.268 acres) 3.26 and West New Westminster 5.00 acres District Plan 3139 St. Monica's Parish PID 024-840-319 (040-800-004) Lot A Section 31 Block 5 North Range 5 West New 12011 Woodhead Westminster District Plan Road LMP47203 (Site Area 1.60 acres) Manse and Hall FIN - 31 St. Paul's Roman PID 010 900 691 Catholic Parish Lot 15 Except: Firstly: (067-043-063) 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 3238 SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION Roman Catholic 38.8% Archbishop of Vancouver (School St. Joseph the Worker Parish portion 4451 Williams Road exempted Richmond, B.C. V7E lj7 under Schedule C) 9,397.07 m 2 2.32 acres Roman Catholic Note: The Archbishop of Vancouver land under St. Monica's Parish the manse is 12011 Woodhead Road exempt; the Richmond, B.C. V6V 1G2 manse itself is not exempt. 73.35% 4,744.33 m 2 1.17 acres Catholic Independent 52.5% Schools of Vancouver 2 10,l12.8 m Archdiocese St. Paul's Roman Catholic 2.5 acres Parish 8251 St. Alban's Road Richmond, B.C. V6Y 2L2 Page 19 PROPORTION TAXATION TAXABLE PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT 61.2% 60% 40% 14,838.13 635.4 m 2 423.6 m 2 m 2 3.67 acres Note: The 0% of Manse 100% of land under Manse the manse 196.8 m 2 is exempt; the manse 100% of itself is not Religious Hall exempt. 26.65% 1,723.67 m 2 0.43 acres 47.5% 100% 0% 9,133.2 m 2 2.27 acres

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Steveston Buddhist PID 001 235265 Temple Lot 132 Except: Firstly: (087-401-000) Part Road on Plan LMP20538, Secondly: 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 40449 Thrangu Monastery PID 027-242-838 Association Lot A Section 19 Block (025-193-000) 4N Range 5W New 8140 No.5 Road Westminster District Plan Manse BCP32842 FIN - 32 Thrangu Monastery PID 027-242-838 Association Lot A Section 19 Block (025-193-000) & 4N Range 5W New (025-202-011) - Westminster District Plan Combined BCP32842 8140/8160 No.5 Road SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION Steveston Buddhist Temple 44.15% 4360 Garry Street 8,093.7 nl Richmond, B.C. V7E 2V2 2 acres Thrangu Monastery 0% of land Association beneath the 8140 No.5 Road dormitory Richmond, B.C. V6Y 2V4 59.55% 11,421.8 m 2 2.82 acres Thrangu Monastery 59.55% Association 2 11,421.8 m 8140 No.5 Road Richmond, B.C. V6Y 2V4 2.82 acres Page 20 PROPORTION TAXATION TAXABLE PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT 55.85% 100% 0% 10,238.56 m 2 2.53 acres 100% of 76.3% 23.7% land beneath the 2,060.1 m 2 639 m 2 dormitory 40.45% 7,759.2 m 2 1.92 acres 40.45% 100% of the 0% 2 7,759.2 m shed used to store religious 1.92 acres artefacts

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Towers Baptist PID 000 565 318 Church Parcel "A" Except Part on (070-101-000) Plan 32239 Section 26 10311 Albion Road Block 4 North Range 6 (Site Area 2.148 West acres) New Westminster District Manse Plan 22468 SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION New Wineskins Society 78.9% 10311 Albion Road 7,002.4 m 2 Richmond, B.C. V7A 3E5 1.73 acres Page 21 PROPORTION TAXATION TAXABLE PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT 21.1% 0% of Manse 100% 1,872.6 m 2 Manse 0.418 acres 100% of 162.6 m 2 Religious Hall Trinity Lutheran PID 025-555-669 Church Hall Section 17 Block 4 North (064-438-000) Range 6 West Plan 7100 Granville BCP3056 Parcel A Avenue Manse and Hall FIN - 33 Trinity Lutheran Church - 87.09% Richmond 7100 Granville Avenue 6,012.32 Richmond, B.C. V6Y IN8 12.91% 0% of Manse 100% of Manse Manse 891.68 m 2 100% of 142.5 m 2 Religious Hall 0% of Religious Hall Vancouver PID 00-316-002 International 9 Section 28 Block 5 Buddhist Progress North Range 6 West Plan Society 7532 (082-304-006) 8271 Cambie Road (Site Area 0.757 acres) Vancouver International 76% Buddhist Progress Society 6680-8181 Cambie Road 2,322.58 m 2 Richmond, B.C. V6X 3X9 24% N/A N/A 740.42 m 2

PORTIONS OF LAND & IMPROVEMENTS FOR PLACE OF PUBLIC WORSHIP NAME, ROLL NO. LEGAL DESCRIPTION & CIVIC ADDRESS OF PARCEL Vancouver PID 018-553-591 International Strata Lot 59 Section 28 Buddhist Progress Block 5 North Range 6 Society West New Westminster (082-265-059) District Plan Strata Plan 6680-8181 Cambie LMS1162 Road Manse SCHEDULE B to BYLAW 9158 MAILING ADDRESS PROPORTION OF LAND EXEMPTED FROM TAXATION Vancouver International 89.45% Buddhist Progress Society 6680-8181 Cambie Road 1,182.05 m 2 Richmond, B.C. V6X 3X9 Page 22 PROPORTION TAXATION TAXABLE PROPORTION OF PROPORTION OF LAND IMPROVEMENTS OF TAXABLE EXEMPTED FROM IMPROVEMENT 11.55% Remaining 139.4 m 2 Religious Hall 0% of Manse 100% 139.4 m 2 Manse Vancouver PID 018-553-605 International Strata Lot 60 Section 28 Buddhist Progress Block 5 North Range 6 Society West New Westminster (082-265-060) District Plan Strata Plan 6690-8181 Cambie LMS1162 Road FIN - 34 Vedic Cultural PID 011-053-551 Society of BC South Half Lot 3 Block A (025-212-021) Section 19 Block 4 North 8200 No 5 Road Range 5 West New Westminster District Plan 4090 Vancouver International Included in Buddhist Progress Society Above 6680-8181 Cambie Road Calculation Richmond, B.C. V6X 3X9 Vedic Cultural Society of 88% BC 8200 No 5 Road 8,883.6 m 2 Richmond, B.C. V6Y 2V4 Included in Included in Included in Above Above Above Calculation Calculation Calculation 12% 99.1% 0.9% 1,211.4 m 2 2,144.6 m 2 18.9 m 2

SCHOOLS NAME, ROLL NO. & CIVIC ADDRESS Choice School For Gifted Children (001-870-000) 20451 Westminster Highway (Site area: 0.35 ha (0.862 acres)) Choice School For Gifted Children (001-871-004) 20411 Westminster Highway FIN - 35 Cornerstone Christian Academy School (024-279-000) 12011 Blundell Road (Site area: 11,104 square feet) LEGAL DESCRIPTION OF PROPERTY PID 003-934-268 Lot 78 Section 4 Block 4 North Range 4 West New Westminster District Plan 1593 PID 003-937-160 Lot 79 Section 4 Block 4 North Range 4 West New Westminster District Plan 1593 PID 002-555-310 South Half of the 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 MP 12615) Fourthly: Part on SRW Plan 21735 SCHEDULE C to BYLAW 9158 Page 23 MAILING ADDRESS PROPORTION OF PROPORTION OF LAND EXEMPTED LAND TAXABLE FROM TAXATION Choice School For Gifted Children 100% 0% 20451 Westminster Highway 3,552 m 2 Richmond, B.c. V6V IBI 0.862 acres Choice School For Gifted Children 100% 0% 20451 Westminster Highway 3,422 m 2 Richmond, B.C. V6V IB3 0.846 acres Cornerstone Evangelical Baptist Church of Vancouver 100% 0% 2642 45th Avenue East (School Vancouver, B.c. V5R 3Cl portion: 2% of total property) 1,031.6m 2

SCHOOLS NAME, ROLL NO. & CIVIC ADDRESS Muslim School of B.C. (025-243-080) 12300 Blundell Road (Site area: 1.09 ha (2.69 acres)) Richmond Christian School (099-076-081) 5240 Woodwards Road (Site area: 0.971 ha (2.4 acres)) FIN - 36 Richmond Christian School (030-887 -000) 10260 No.5 Road (Site area: 2.23 ha (5.52 acres)) LEGAL DESCRIPTION OF PROPERTY PID 011-053-569 Lot 5, Except: Part Subdivided by Plan 33568, Block "A" Section 19 Block 4 North Range 5 West New Westminster District, Plan 4090 PID 002-145-057 Lot 137 Except: Part Subdivided by Plan 70297 Section 25 Block 4 North Range 7 West New Westminster District Plan 56073 PID 027-072-657 Section 31 Block 4 North Range 5 West New Westminster District Plan BCP 30119 SCHEDULE C to BYLAW 9158 Page 24 MAILING ADDRESS PROPORTION OF PROPORTION OF LAND EXEMPTED LAND TAXABLE FROM TAXATION B.c. Muslim Association 100% 0% 12300 Blundell Road (56.4% of total Richmond, B.C. V6W 1B3 property) 10,903.97 m 2 2.694 acres Richmond Christian School Association 100% 0% 5240 Woodwards Road 9,751 m 2 Richmond, B.C. V7E 1H1 2.4 acres Richmond Christian School Association 47.4% 52.6% 10260 No.5 Road 2 2 10,598.5 m 11,755.5 m Richmond, B.c. V7 A 4E5 2.616 acres 2.904 acres

SCHOOLS NAME, ROLL NO. & CIVIC ADDRESS Richmond Jewish Day School (025-151-060) 8760 No.5 Road (Site area: 0.95 ha (2.349 acres)) St. Joseph the Worker School (099-300-034) 4451 Williams Road (Site area: [3.346 ha (8.268 acres)] 1.319 ha (3.26 acres) and 2.0235 ha (5.00 acres)) FIN - 37 LEGAL DESCRIPTION OF PROPERTY PID 000-676-811 Lot 3 Except: Firstly, Parcel "A" (Reference Plan 8809) Secondly; Parcel "B" (Explanatory Plan 10524), Section 19 Block 4 North Range 5 West New Westminster District Plan 5239 PID 010-887-725 Parcel "c" (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 SCHEDULE C to BYLAW 9158 Page 25 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 2V4 1.334 acres 1.015 acres Roman Catholic Archbishop of Vancouver 100% 0% St. Joseph's Parish (additional to (Fully exempt 4451 Williams Road Schedule B) for school Richmond, B.c. V7E 117 2 portion) 9,198.8 m 2.27 acres

Page 26 RELIGIOUS PROPERTIES SCHEDULE D to BYLAW 9158 ROLL NO. & CIVIC LEGAL DESCRIPTION OF PORTION OF LAND AND TENANTS MAILING ADDRESS ADDRESS PROPERTY ~ROVEMENTEXEMWTED FROM TAXATION (057-573-004) PID 000 658 766 That portion of the property Ismaili Council for British Columbia 7900 Alderbridge Way Lot 39 Section 5 Block 4 North occupied by the Ismaili Jamatkhama The Ismaili J amatkhama and Centre Range 6 West New Westminster and Centre 4010 Canada Way District Plan 34152 Burnaby, B.C. V5G IG8 (057-614-000) PID 007-501-129 That portion of the property Richmond Emmanuel Church 200-7451 Elmbridge Way Lot 87 Section 5 Block 4 North occupied by the Richmond 200-7451 Elmbridge Way Range 6 West New District Plan Emmanuel Church Richmond, B.C. V6X IB8 36964 (136-467-527) PID 009-025-103 That portion of the property Vancouver Airport Chaplaincy 3211 Grant McConachie Lot 58 Sections 14, 15, 16, 17, 20, occupied by Vancouver Airport C2154-3211 Grant McConachie Way Way 21,23 and 29 Block 5 North Range Chaplaincy Richmond, B.c. V7B OA4 7 West New Westminster District Plan 29409 FIN - 38

CHARITABLE, PHILANTROPIC & OTHER NOT -FOR-PROFIT - ELDERLY CITIZENS HOUSING (PROVINCIAL ASSISTANCE) SCHEDULE E to BYLAW 9158 Page 27 ROLL NO. & CIVIC ADDRESS LEGAL DESCRIPTION OF OWNERIHOLDER'S MAILING ADDRESS PROPERTY (086-938-001) PID 001431 030 Anavets Senior Citizens Housing Society 11820 No.1 Road Lot 2 Section 2 Block 3 North Range 7 #200-951 East 8th Avenue West NWD Plan 69234 Vancouver, B.c. V5T 4L2 FIN - 39

CHARITABLE, PHILANTROPIC & OTHER NOT-FOR-PROFIT - COMMUNITY CARE OR ASSISTED LIVING ROLL NO. & CIVIC ADDRESS (058-885-000) 6531 Azure Road (067-321-001 ) 8400 Robinson Road (099-371-000) 4811 Williams Road FIN - 40 (080-622-000) 11331 Mellis Drive (082-199-000) 9020 Bridgeport (099-561-000) 9580 Pendleton Road (064-762-037) 303-7560 Moffatt Road SCHEDULE F to BYLAW 9158 Page 28 LEGAL DESCRIPTION OF OWNERIHOLDER'S MAILING ADDRESS PROPERTY PID 003 680 100 Development Disabilities Association Lot 525 Section 7 Block 4 North Range 6 100-3851 Shell Road West NWD Plan 25611 Richmond, B.c. V6X2W2 PID 009 826 386 Development Disabilities Association Lot 80 Except: Part Subdivided by Plan 100-3851 Shell Road 81951, Section 21 Block 4 North Range 6 Richmond, B.c. V6X2W2 WestNWD Plan 12819 PID 004 864 077 Greater Vancouver Community Service Society Lot 4 Section 26 Block 4 North Range 7 500-1212 W. Broadway West NWD Plan 17824 Vancouver, B.C. V6H 3Vl PID 004 107 292 Pinegrove Place Lot 175 Section 25 Block 5 North Range 6 Mennonite Care Home Society of Richmond West NWD Plan 53633 11331 Mellis Drive Richmond, B.C. V6X 1L8 PID 002-672-855 0952590 BC Ltd. Block 5 North Range 6West New Richmond Lion's Manor Westminster District Plan 60997 Parcel B, 120-13575 Commerce Parkway Section 27/28, REF 60997 Richmond BC V 6V 2L 1 PID 003751 678 Richmond Society for Community Living Lot 450 Section 26 Block 4 North Range 7 170-7000 Minoru Boulevard West NWD Plan 66281 Richmond, B.C. V6Y 3Z5 PID 014-890-305 Richmond Society for Community Living Strata Lot 37 Section 17 Block 4 North 170-7000 Minoru Boulevard Range 6 West New Westminster District Richmond, B.C. V6Y 3Z5 Strata Plan NW3081

CHARITABLE, PHILANTROPIC & OTHER NOT-FOR-PROFIT - COMMUNITY CARE OR ASSISTED LIVING ROLL NO. & CIVIC ADDRESS (087-058-109) 9-11020 No.1 Road (103-370-125) 5635 Steveston Highway (097-575-028) 4433 Francis Road FIN - 41 (090-515-105) 5862 Dover Crescent (065-571-000) 6260 Blundell Road (089-830-129) 5500 Andrews Road, Unit 100 SCHEDULE F to BYLAW 9158 Page 29 LEGAL DESCRIPTION OF OWNERIHOLDER'S MAILING ADDRESS PROPERTY PID 013-396-901 Richmond Society for Community Living Strata Lot 9 Section 2 Block 3 North Range 170-7000 Minoru Boulevard 7 West New Westminster District Strata Richmond, B.C. V6Y 3Z5 Plan NW2952 PID 004-866-029 Richmond Society for Community Living Lot 910 Section 36 Block 4 North Range 7 170-7000 Minoru Boulevard West New Westminster District Plan Richmond, B.C. V6Y 3Z5 56866 PID 003-887-022 Richmond Society for Community Living Lot 890 Section 23 Block 4 North Range 7 170-7000 Minoru Boulevard West New Westminster District Plan Richmond, B.C. V6Y 3Z5 66590 PID 023-648-058 Riverside Children's Centre Strata Lot 105 Section 1 Block 4 North Developmental Disability Association Range 7 West New Westminster District 100-3851 Shell Road Strata Plan LMS2643 Richmond, B.C. V6X 2W2 PID 005 146 135 Rosewood Manor Lot "A" (RD135044) Section 19 Block 4 Richmond Intermediate Care Society North Range 6 West New Westminster 6260 Blundell Road District Plan 48878 Richmond, B.c. V7C 5C4 PID 023-684-801 Treehouse Learning Centre Strata Lot 129 Section 12 Block 3 North Richmond Society for Community Living Range 7 West New Westminster District 170-7000 Minoru Boulevard Strata Plan LMS2701 Richmond, B.C. V6Y 3Z5

CHARITABLE, PHILANTROPIC & OTHER NOT-FOR-PROFIT - ELDERLY CITIZENS HOUSING SCHEDULE G to BYLAW 9158 Page 30 ROLL NO. & CIVIC ADDRESS LEGAL DESCRIPTION OF OWNERIHOLDER'S MAILING ADDRESS PROPERTY (094-282-297) PID 003 460 525 Richmond Legion Senior Citizen Society 7251 Langton Road Lot 319 Section 13 Block 4 North Range 7 #800-7251 Langton Road. West NWD Plan 49467 Richmond, B.c. V7C 4R6 FIN - 42

CHARITABLE, PHILANTROPIC & OTHER NOT-FOR-PROFIT ROLL NO. & CIVIC ADDRESS (056-610-001) 8911 Westminster Highway (059-905-125) 8300 Cook Road FIN - 43 (011-892-000) 23591 Westminster Highway (094-391-000) 7611 Langton Road (064-810-001) 7000 Minoru Boulevard LEGAL DESCRIPTION OF PROPERTY PID 017240 107 Lot 1 Sections 3 and 4 Block 4 North Range 6 West NWD Plan LMP 00069 PID 023-800-496 Strata Lot 125 Section 9 Block 4 North Range 6 West new Westminster District Strata Plan LMS2845 together with an interest in the common property in proportion to the unit entitlement of the strata lot as shown on form 1 Lot B Section 36 Block 5 North Range 4 West New Westminster District Plan BCP46528 PID 004 700 368 Lot 11 Section 13 Block 4 North Range 7 West NWD Plan 19107 PID 018 489 613 Lot 1 Section 17 Block 4 North Range 6 West NWD Plan LMP 12593 SCHEDULE H to BYLAW 9158 PORTION OF LAND AND IMWROVEMENTEXEMWTEDFROM TAXATION 100% 100% that is occupied by Society of Richmond Children's Centres That portion of the property occupied by Richmond Children's Centres 100% 100% Page 31 OWNERIHOLDER (MAILING ADDRESS) Canadian Mental Health Association 7351 Elmbridge Way Richmond, B.C. V6X 1B8 Cook Road Children's Centre Society of Richmond Children's Centres 110-6100 Bowling Green Road Richmond, B.C. V6Y 4G2 Cranberry Children's Centre Society of Richmond Children's Centres 23591 Westminster Highway RichmondBC Development Disabilities Association 100-3851 Shell Road Richmond,B.C. V6X2W2 Richmond Caring Place 140-7000 Minoru Boulevard Richmond, B.C. V6Y 3Z5

CHARITABLE, PHILANTROPIC & OTHER NOT -FOR-PROFIT SCHEDULE H to BYLAW 9158 ROLL NO. & CIVIC LEGAL DESCRIPTION OF PORTION OF LAND AND ADDRESS PROPERTY IMWROVEMENT EXEMWTED FROM TAXATION (057-572-000) PID 003-698-009 That portion of the property occupied by Unit 100-5671 No.3 Road Lot 34 Section 5 Block 4 North the Richmond Centre for Disabilities Range 6 West Plan 32827 Page 32 OWNERIHOLDER (MAILING ADDRESS) Richmond Centre for Disabilities 100-5671 No.3 Road Richmond, B.c. V6X 2C7 (067-813-000) PID 017-854-997 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 Richmond Family Place 8660 Ash Street Richmond, B.c. V6Y 2S3 (093-050-002) PID 019-052-685 100% that is occupied by Society of 6011 Blanshard Drive Lot 2 Section 10 Block 4 North Richmond Children's Centres Range 7 West New Westminster District Plan LMP19283 FIN - 44 (084-195-000) PID 028-745-540 100% that is occupied by Society of 4033 Stolberg Street Section 34 Block 4 North Richmond Children's Centres Range 6 West New Westminster District Plan BCP49848 Air Space Parcel 3 Terra Nova Children's Centre Society of Richmond Children's Centres 110-6100 Bowling Green Road Richmond, B.C. V6Y 4G2 West Cambie Child Care Centre Society of Richmond Children's Centres 110-6100 Bowling Green Road Richmond, B. C. V 6Y 4G2