The permissive tax exemption guidelines are intended to:
- Provide consistent and equal treatment and consideration for all applicants
- Optimize the provision of charitable and not for profit services for the benefit of
Port Moody residents
- Allow for consideration of a wide diversity of organizations and evaluation of each application on its own merits
To receive consideration for a permissive tax exemption, properties must qualify for an exemption under the provisions of the Community Charter. (extract of applicable sections attached) Should a property be eligible for an exemption, the application for a permissive tax exemption will be evaluated according to these guidelines.
To be eligible for a permissive tax exemption an organization must comply with all of the guidelines. The application form and associated submissions form an integral part of these guidelines. Council may, at its discretion, reject any or all applicants in any given year.
Applications will be evaluated against each of the following guidelines.
- Consistent with municipal policies, plans, bylaws and regulations
The use of the property must be consistent with and in support of all municipal legislation.
The intent of this guideline is to make certain that the organization receiving a permissive exemption is in compliance with all municipal policies, plans, and bylaws and with any other applicable regulations.
For example, it would be inappropriate to support an organization should the property use be non-conforming to zoning, or have an incompatible land use.
- The organization must be a registered non-profit
Per section 224 of the Community Charter, qualifying organizations would be charitable, philanthropic or other not for profit corporations.
Applicants may demonstrate non-profit status by being a registered charitable institution or society. Registered organizations must be able to demonstrate compliance with the Society Act.
- Complementary extensions to municipal services and programs
Services provided by an organization should fulfill some basic need, or otherwise improve the quality of life of Port Moody residents.
The intent of this guideline is to make certain that support is provided for services that are compatible with, or are complementary to, those offered by the Municipality.
In determining the degree of compatibility of the applicant’s services, consideration will be given to the services already offered within the Municipality. Municipal departments may determine whether the service is needed or wanted by the residents of Port Moody.
- Principal property use
Permissive tax exemptions will be based on the principal use of the property, not on the non-profit or charitable service of the organization.
The intent of this guideline is to limit the exemption of property that is used to generate business revenue unrelated to the service provided by the organization.
For example, rental revenue generated from a property owned by the applicant and not used for the specific purposes of the organization would make the property ineligible for an exemption.
- Portion of property used exclusively for public worship
Sometimes there is a portion of property owned by religious organizations that are used for residential or other ‘non-religious’ purposes – which may not be eligible for exemption.
- Property used by commercial or private operators or any other group
Again this is to establish if it is the entire property that may be eligible for exemption and to further clarify the information regarding principal property use.
- Benefit and accessibility to all Port Moody residents
Port Moody residents must be primary beneficiaries of the organization’s services. The services provided on the property must be accessible to the public. Council may at its discretion provide a partial exemption.
The intent of this guideline is to make certain that Port Moody residents generally will benefit from the municipal support provided, and will not be restricted from accessing the services of the organization.
For additional information, please contact the City Clerk:
Legislative Services Division
City of Port Moody
100 Newport Drive
Port Moody, BC V3H 3E1
2018 Permissive Tax Exemptions