THE CORPORATION OF THE CITY OF PORT COQUITLAM ¢ UJ \ C | [

DEC 1- 1986

TO: B. Kirk, | DATE: November 27, 1986
City Administrator. . °

FROM: Ad Hoc Committee on Taxation
of Church Properties.

SUBJECT: Taxation of Church Properties.

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RECOMMENDATION:

That the City formalize our current policy of granting tax relief to church
properties on the following basis:

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The amount of tax relief granted shall be 100%.

Land owned by the church which is undeveloped and could be easily subdivided
shall not receive any tax relief.

BACKGROUND & COMMENTS:

Section 398 (h) of the Municipal Act, defines a church as a building set

apart and in use for the public worship of God and automatically exempts the
church and the Land under the church from property taxes. In addition Council
may (by bylaw under Section 399) exempt a church hall and an area surrounding

the church as may be determined by Council.

The intent of the recommendation is to provide full tax relief for church.
properties including parking and landscaped areas but not. for excess Land held
by a church which is or could, be teadily subdivided. . _

Council is unable to grant any tax relief. to “properties owned by a church
unless there is a church open and in operation on the property. In the City,
there are a couple of parcels of land owned by the church on which taxes are
paid as there is not an operating church on the property.

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