1. THAT Permissive Tax Exemption Policy (No ) be approved;

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1 as ~A ABBOTSFORD Report No. COR COUNCIL REPORT EXECUTIVE COMMITTEE Date: File No: To: From: Subject: September 21, Mayor and Council Lisa Pleadwell, Chief Financial Officer/Director of Finance Review of Permissive Tax Exemption Policy RECOMMENDATIONS 1. THAT Permissive Tax Exemption Policy (No ) be approved; 2. THAT Policy (No ) be implemented beginning 2017 and phased in over three (3) years; 3. THAT Policy number "Property Tax Exemption -Athletic" be rescinded; 4. THAT Policy number "Property Tax Exemption - Local Authority" be rescinded; 5. THAT Policy number "Property Tax Exemption - Private Schools" be rescinded; 6. THAT Policy number "Property Tax Exemption - Religious Organizations" be rescinded; 7. THAT the following bylaws proceed for three readings at the next Regular meeting of Council: a) Bylaw No , "Athletic & Service Club Tax Exemption Bylaw, 2016"; b) Bylaw No , "Local Government Tax Exemption Bylaw, 2016"; and c) Bylaw No , "Not-for-Profit Tax Exemption Bylaw, 2016"; and 8. THAT the Mayor and Corporate Officer be authorized to execute all documents relating to this matter. SUMMARY OF THE ISSUE Tax exemptions are provided to various properties in accordance with sections 220, 225 and 226 under the Community Charter. Permissive Exemptions under Division 7 of the Community charter sets out conditions in which Council can provide a permissive tax exemption provision. The attached policy updates the eligibility criteria, provides for a framework that will guide the award of permissive tax exemptions. BACKGROUND In 2015 Staff undertook a review of the City's permissive tax exemption policies. The City currently has four policies (athletic or service clubs, local authority, private schools and religious organizations) that provide direction to staff on applying permissive tax exemptions.

2 Report No. COR Page 2 of 5 For not-for-profit organizations, Council's past practice has been to maintain a status quo in regards to approving new applications. A permissive tax exemption is a means for Council to support not-for-profit organizations within the community which further Council's four cornerstones (vibrant economy, complete community, fiscal discipline and organizational alignment). The attached policy sets out an amalgamated approach to applying permissive tax exemptions as well proposes a criteria for the evaluation of applications that are received. Its' intention is to provide clarity, consistency and certainty to the municipality, the public and prospective applicants. The policy once adopted Council, contains fair, consistent and unified permissive exemption eligibility criteria. It would provide staff and Council with an adopted framework to follow when reviewing permissive tax exemption applications. A permissive exemption is strictly at the discretion of the City of Abbotsford Council and there is no obligation on the part of Council to grant exemptions. The Community Charter provides for tax exemption by: a. General Statutory Exemption, Section 220 includes classes of properties used by provincial and municipal authorities, libraries, hospitals, public schools and the portion of church properties "set aside for worship". For some properties such as churches, private schools and hospitals, this exemption is limited to the buildings and the land beneath the buildings - the land surrounding the buildings would require a permissive tax exemption by Council. b. Permissive exemption, sections 224, 225 and 226 includes classes of properties which are mainly used by non-profit, social, cultural, athletic and recreational organizations. In some cases, it permits the exemption of a property from all property taxation - municipal, provincial, school and other taxing jurisdictions with the exception of parcel taxes, user fees and other charges that are not based on property assessment. Permissive exemptions require a bylaw. DISCUSSION The City of Abbotsford has historically provided property tax exemptions in recognition of the significant value of volunteers, volunteer groups and agencies to the social, spiritual, cultural, educational and physical well-being of the community. A permissive tax exemption is a means for Council to support organizations within the community which further Council's four cornerstones. This policy sets out permissive tax exemption criteria that will provide transparency and clarity to the application submission process. Recognizing, there is no obligation on the part of Council to grant exemptions. The following policy is intended to provide guidance in the processing of applications for exemption from property taxes pursuant to section 224 and 225 of the Community Charter and does not apply to exemptions for partnering, heritage, riparian, and other special exemptions authority, or revitalization tax exemptions. The Permissive Tax Exemption policy will be administered by the Finance Department. Staff will review applications for permissive tax exemptions annually. The permissive exemption evaluation matrix will be used to filter applications and only those applications meeting the entry criteria will be moved forward for consideration. Finance will review the applications for completeness and arrange contact with applicants for additional information as necessary.

3 Report No. COR Page 3 of 5 For the years subsequent to 2015, the opportunity to apply for permissive tax exemption will be advertised in the local newspaper and on the City's website. Applications must be submitted to Finance, using the prescribed application form by June 30 each year. Comprehensive applications submissions must include: Copy of last registered charity or non-profit information return to the CRA and Notice of Confirmation List of donees', (where applicable), address and amount donated List of programs and services, and cost of each (where applicable) Copy of the audited (if available) financial statements for the preceding year Financial budget (pro-forma balance sheet and income statement) for current 12 months Copy of state of title certificate or lease agreement, as applicable Description of the programs/services/benefits as per the City's matrix. Description of any 3rd party use of the subject on land/improvements including user group names, fees charged and conditions of use. Scale drawing of property that includes buildings (building use), parking lots, landscaping, playgrounds, fields etc. Annually, Applicants will be required to submit an updated renewal application form that will confirm their status and provide annual financial information. The Finance Department will present a summary report of the applications, related to the eligibility criteria to Council and arrange for delegations by applicants as necessary. Highlights of the proposed permissive exemption policy are as follows: The proposed primary eligibility criteria as outlined in the permissive TAX exemption policy: General a. Nature of Organization must qualify under the Community Charter, as a: Non-profit organization Charitable/philanthropic organization Athletic or service club organization Care facility/licensed private hospital Partner of the municipality by agreement under s. 225 of the Community Charter Other local authority Organization eligible to s. 220 statutory exemption (e.g. place of public worship, cemetery, library, Indian land, seniors' homes, hospital, etc.). b. The Applicant must provide evidence obtained through the Canada Revenue Agency or BC Registry Services, of its good standing as a registered society or charity. c. The Applicant and the subject property owner, where applicable, must be in compliance with City policies, plans, bylaws and regulations (i.e. business licensing, zoning).

4 Report No. COR Page 4 of 5 d. The Applicant must own or lease the subject property; and, in the case of a lease, the lease term requires payment of property taxes. e. Where the Applicant leases City owned properties the lease must be at market value. f. The Applicant's services or programs must not be in competition with other local businesses. Non-profit organizations conducting retail and/or commercial activity and charging rates or fees market value are considered to be in competition with for-profit businesses and will not be eligible for tax exemption, for the portion of the property used for commercial activity. Only the part of the property used for non-profit activities will be considered for exemption. g. Services and activities should be equally available to all residents of the City. Places of Worship Eligibility: In relation to property that is exempt under section 220 (1) (h) Buildings for public worship, an area of land surrounding the exempt building, and a hall that Council considers necessary to the exempt building and the land surrounding the hall will be considered for permissive tax exemptions as follows: (i) (iii) A hall may be exempted where it is used primarily for public worship or in support of public worship. Halls used primarily for commercial activities will not be exempted; The land surrounding a building receiving a statutory exemption may be exempted, up a maximum of 5.0 acres; and A residence (manse) and ancillary buildings located on the same property as the building used for public worship, and the land upon which the residence and ancillary buildings stand, is not exempt and will be assessed and taxed as a residential property. Private School Eligibility: In relation to property that is exempt under section 220 (1) (I) Land owned by an incorporated institution of learning where the property was partially exempted, provided that the area of the land is zoned Park, Open space and School Zone (P2), as set out in the City's Zoning Bylaw, This Policy recognizes that land surrounding an institution of learning is also used in support of the organization's operations. An exemption limit of 7.0 acres (elementary) and 15.0 acres (secondary) is in place to restrict excessive land holding beyond operational needs. Not-Profit Organizations: Council may exempt from taxation land or improvements that are owned or held by a charitable, philanthropic or other Not-for-Profit Organization; or those held by an athletic or service club or associations who meet the minimum criteria as set out in Schedule "B" of this Policy. Duration of Exemption Council will consider Comprehensive Exemption Applications from : (i) Local Authorities, Private Schools and Places of Worship for a period of up to ten (10) years and is subject to an annual renewal application; and

5 Report No. COR Page 5 of 5 Non-Profit Organizations for a period of up to four (4) years and is subject to an annual renewal application. Revitalization Tax Exemptions Council may consider tax exemptions as a way of encouraging development to achieve a range of revitalization objectives such as environmental, economic or social. Revitalization tax exemption programs are enacted by Bylaw and will be reviewed separately from this policy. FINANCIAL PLAN IMPLICATION Property tax exemptions impact the City's finances by reducing the total assessed value of the properties subject to taxation. This results in the City recovering the shortfall through tax increases to general taxpayers. "---J:,,,..-;viewed and approved by the: Chief Financial Officer IMPACTS ON COUNCIL POLICIES, STRATEGIC PLAN AND/OR COUNCIL DIRECTION The recommendations contained herein apply to the City strategic goals of a Vibrant Economy; Complete Community; Fiscal Discipline; and, Organizational Alignment. SUBSTANTIATION OF RECOMMENDATION Permissive tax exemptions, under Council's authority, is a way for Council to provide relief from taxation for land or improvements or both to organizations within the community that are deemed to provide a community benefit. It is an effective way to promote the public good and serves the interests of both the City and the nonprofit sector. The processes and policies considered in the report align with the vision of fiscal accountability, alignment between community development and sustainability by ensuring that transparent and clear policies, processes and metrics are implemented. ~cl~ Lisa Pleadwell Chief Financial Officer/Director of Finance y Jake Rudolph Deputy City Manager ATTACHMENTS Attachment "A": Permissive Tax Exemption Policy Attachment B - Bylaw No Attachment C - Bylaw No Attachment D - Bylaw No

6 ABBOTSFORD CHAPTER: FINANCE AND CORPORATE SERVICES POLICY MANUAL No I Page 1 of 10 SECTION: SUBJECT: APPROVED BY: EFFECTIVE DATE: FINANCE PERMISSIVE PROPERTY TAX EXEMPTIONS COUNCIL REVISION DATE: PURPOSE Provides clarity, consistency and certainty to the City, the public and Applicants. The City recognizes the significant value of volunteers, volunteer groups and agencies to the spiritual, educational, social, cultural, and physical well-being of the community. A permissive property tax exemption is a means for Council to support organizations within the community that align with Council's strategic goals and objectives. AUTHORITY Community Charter. POLICY 1. INTERPRETATION (a) (b) (c) Schedule "A" contains definitions of terms used in this Policy and where not defined are interpreted consistently with the Community Charter and the Local Government Act. A reference to any statute, regulation or Bylaw refers to that enactment as it may be amended or replaced from time to time. Words in the singular include the plural and gender specific terms include both genders and include corporations. ( d) The headings in this Policy are for convenience only and must not be construed as defining or in any way limiting the scope or intent of this Policy. (e) If any part of this Policy is held to be invalid by a court of competent jurisdiction, the invalid part is severed and the remainder continues to be valid.

7 ABBOTSFORD POLICY MANUAL No I Page 2of10 2. EXTENT AND CONDITIONS (a) The extent of the Exemption is dependent on the annual budget set by Council. Council, at its discretion, may: (i) cancel any or all Exemptions within a given year; or place a cap on the dollar value and/or pro-rate Exemptions granted on individual properties, in any one ( 1) category, or all categories. (b) Council may designate only a portion or none of the land/improvements as exempted, where the following circumstances exist: (i) a portion of the land/improvements is used by the private sector and/or Non-Profit Organization not meeting Council's Exemption criteria; or the Applicant already receives grant-in-kind/aid from the City. (c) Impose conditions on the exempted land/improvement with the Applicant, including but not limited to: (i) registration of a covenant restricting use of the property; an agreement committing the private sector and/or Non-Profit Organization to continue a specific service/program; (iii) an agreement committing the private sector and/or Non-Profit Organization to have field/facilities open for public use for certain times or a total amount of time (iv) an agreement committing the private sector and/or Non-Profit Organization to offer use of the field/facility to certain groups free of charge or at reduced rates; and (v) an agreement committing the private sector and/or Non-Profit Organization to immediately disclose any substantial increase in the organization's revenue or anticipated revenue( e.g. receives large operating grant from senior government).

8 ABBOTSFORD POLICY MANUAL No I Page 3of10 (d) impose penalties on an exempted private sector and/or Non-Profit Organization for knowingly breaching the conditions of the Exemption, including but not limited to: (i) revoking Exemption with notice; disqualifying any future Application for an Exemption for specific time period; or (iii) requiring repayment of monies equal to the foregone tax revenue. This Policy does not apply to Exemptions for partnering, heritage, riparian, and other special exemption authority, or revitalization tax exemptions. 3. PROCESS (a) Council will consider Comprehensive Exemption Applications from: (i) Local Authorities, Private Schools and Places of Worship for a period of up to ten ( 10) years and is subject to an annual Renewal Application; and Non-Profit Organizations for a period of up to four (4) years and is subject to an annual Renewal Application. (b) (c) (d) (e) Council will consider Renewal Applications annually. The opportunity to apply for renewal of an Exemption will be advertised in the local newspaper twice in the month of June annually. Exemptions for Local Authorities will be considered at the time the City enters into an agreement with a third party to provide services, on City property, that the City might otherwise provide itself. No application is required. Places of Worship and Private Schools are required to complete a Comprehensive Place of Worship or Private School Application. The City will administer these applications on a 10 year cycle. If the application is approved for the next tax year, the organization is required to submit a Renewal Application annually for the number of years remaining in the cycle. The renewal application is confirmation that ownership and us e of property has not changed; and will be reviewed and approved before an Exemption is granted. Non-Profit Organizations will be required to complete a Comprehensive Non-Profit Application. The City of Abbotsford will administer these applications on a four (4) year cycle. If the application is approved for the next tax year, the organization will be required to submit a Renewal Application annually for the number of years remaining in the cycle. The renewal application is confirmation that ownership and use of property has not changed and will be reviewed and approved before an Exemption is granted.

9 ABBOTSFORD POLICY MANUAL No Page 4of10 I (f) (g) To be considered for the next Exemption year or cycle, applications, with the required supporting information must be submitted prior to June 30th of each year. Aaditional Information (i) (iii) (iv) Council may request a presentation from the Applicant; The City may request additional information, as deemed necessary; The City reserves the right to review records and/or property to verify information provided in support of the Application; and to share this information with BC Assessment for the purposes of assigning an Exemption assessed value; and Successful Applicants will be asked to publicly acknowledge the Exemption. 4. ELIGIBILITY CRITERIA: To be eligible for an Exemption, the Applicant must comply with the eligibility criteria as set out below. The Application forms, and supporting information, are an integral part of this process. There is no obligation on the part of Council to grant Exemptions in any given year. - (1) General: (a) The Applicant must qualify under the Community Charter, as a: (i) Local authority; Private School; (b) (iii) (iv) Places of Worship; or Non-Profit Organization (Charitable I philanthropic or other Non-profit organization, or Athletic or Service Club I Association). The Applicant must provide evidence, obtained through the Canada Revenue Agency or BC Registry Services, of its good standing as a registered society or charity. (c) The Applicant and subject property owner, where applicable, must be in compliance with City policies, plans, bylaws, and regulations (i.e. business licensing, zoning). (d) (e) The Applicant must own or lease the subject property; and, in the case of a lease, the lease requires payment of property taxes. Where the Applicant leases City owned properties the lease must be at market value.

10 ABBOTSFORD POLICY MANUAL No Page 5of10 I (f) (g) The Applicant's services or programs must not be in competition with other local businesses. Non-Profit Organizations conducting retail and/or commercial activity; and charging rates or fees at market value are considered to be in competition with for-profit businesses and are not eligible for Exemption, for the portion of the property used for commercial activity. Only the part of the property used for non-profit activities will be considered for an Exemption. The Applicant's services and activities must be equally available to all residents of the City. (2) Local Authorities: Council may exempt from taxation land or improvements owned or held by a municipality, regional district or other local authority that Council considers are used for a purpose of the local authority, provided the: (a) (b) land is owned by the City; or property is occupied by a taxable agency that provides a service that would otherwise be provided by, or in partnership with, the City. (3) Private Schools: (a) Council may exempt from taxation land owned by an incorporated institution of learning where the property was partially exempted under the Community Charter (private schools), provided that the area of land is zoned Park, Open Space and School Zone (P2), as set out in the City's Zoning Bylaw, For: (i) institutions offering elementary school education, the maximum Exemption, including the statutory exemption, is 7.0 acres; and institutions offering secondary school (includes middle schools) education, the maximum Exemption, including the statutory exemption, is 15.0 acres. (b) This Policy recognizes that land surrounding an institution of learning is also used in support of the organization's operations. An Exemption limit of 7.0 acres (elementary) and 15.0 acres (secondary) is in place to restrict excessive land holding beyond operational needs. (4) Places of Worship: (a) Council may exempt from taxation land or improvements owned by a religious organization where the property was partially exempted under the Community Charter [buildings for public worship], as follows:

11 ABBOTSFORD POLICY MANUAL No I Page 6of10 (i) (iii) a hall may be exempted where it is used primarily for public worship or in support of public worship. Halls used primarily for commercial activities will not be exempted; the land surrounding a building receiving a statutory exemption may be exempted, up a maximum of 5.0 acres; and a residence (manse) and ancillary buildings located on the same property as the building used for public worship, and the land upon which the residence and ancillary buildings stand, is not exempt and will be assessed and taxed as a residential property. (5) Other Council may exempt from taxation land or improvements that are owned or held by a charitable, philanthropic or other Not-for-Profit Organization; or those held by an athletic or service club or associations who meet the minimum criteria as set out in Schedule "B'' of this Policy. 5. ADMINISTRATION: (a) A public notice, in accordance with the Community Charter, will be placed in the local newspaper of the proposed bylaw. (b) (c) Late Applications will not be accepted. It is the Applicant's responsibility to monitor the City's website for any changes to this Policy. The Finance Department will process only complete Applications; and will contact the Applicant where additional information is required. An inter-department review will be conducted to determine eligibility, after which the Finance Department will prepare a summary report of Applications and bylaw for presentation to Council for approval and adoption prior to October 31st annually. 6. DURATION OF EXEMPTION AND TIMELINE (a) Annual Timeline June 30th July - August Applications Due Internal review of applications September October Council Review & Public Notice October 31st Bylaw adoption

12 ABBOTSFORD POLICY MANUAL No I Page 7of10 (b) Cycles (i) Local Authorities, Private Schools and Places of Worship Those approved for an Exemption will be exempt for one (1) year. To be considered for future years, a Renewal Application must be submitted prior to June 30th of each year remaining in the ten (10) year cycle. A Comprehensive Exemption Application must be submitted at least every ten (10) years. 10YearCycle Exemption Year Application due Prior year Applications will be renewed and considered for an Exemption. No new applications will be accepted. Renewal Applications are due June 30th preceding the Exemption Year New Applicants must submit a Comprehensive Exemption Application by June 30th preceding the Exemption Year (c) Non-Profit Organizations (i) Those approved will be exempt for one ( 1) year. To be considered for future years, a Renewal Application must be submitted prior to June 30th of each year remaining in the three (3) year cycle. A Comprehensive Exemption Application must be submitted at least every four (4) years. Year Cycle Exemption Year Application due Prior year Applications will be renewed and considered for an Exemption. No new applications will be accepted. Renewal Applications are due June 30th preceding the Exemption Year New Applicants must submit a Comprehensive Exemption Application by June 30th preceding the Exemption Year

13 ABBOTSFORD POLICY MANUAL No I Page 8 of 10 In this Policy, unless the context otherwise requires: SCHEDULE "A"- DEFINITIONS "Applicant" means the corporation or organization applying for an Exemption. "Application" means a Comprehensive Exemption Application or a Renewal Application. "City" means the City of Abbotsford. "Entity" means individual applications from the same discrete unit. "Comprehensive Exemption Application" means a Comprehensive Place of Worship or Private Schools Application; or a Comprehensive Non-Profit Application. "Exemption" means a Permissive property tax exemption. "Exemption Year" means the year the Exemption applies. "Finance Department" means the City's Finance Department. "Non-Profit Organization" means a charitable, philanthropic or other not-for-profit organization; or an athletic or service club or association. "Principal Use of the Property" refers to the use related directly to the principal purpose of the organization owning or leasing the property. "Renewal Application" means an application to renew a Comprehensive Exemption Application.

14 ABBOTSFORD POLICY MANUAL No I Page 9of10 SCHEDULE "B"- PERMISSIVE EXEMPTION CRITERIA Folio for Exemption Entry Criteria Not for Profit/ Charity/ Society/Local Authority Applicant and subject property owner, where applicable, must be in compliance with City policies, plans, bylaws, and regulations. Lessee pays property taxes (except for City properties grandfathered anomaly) Applicant must be in good standing as a registered society or charity as per Canada Revenue Aqencv or BC Reqistry Services If: City owned property: lease at market value; or building funded by Applicant Response "Yes" "No" "Yes" "No 11 GUIDE Action Application Processed Application Denied Internal Use Only Specific Applicant Consideration: Not For Profit Maximum Exemption amount is determined by reviewing an itemized listing of services, programs or donations dedicated to activities that build community for the greater good of all residents, provided by the Non-Profit Organization, based on their most recent fiscal year financial and/or charity return published prior to June 30 1 h each year. This list is cross referenced to their charity return and/or financial statements for verification. Upon verification of the information provided, the Exemption is determined based on ' the percentage of dollars spent in the community over total services, programs and donations expenses. Veteran Services Properties Exemptions are provided for those properties that are used or occupied primarily as a clubhouse by persons who served in the armed forces of Her Majesty or a branch thereof (i.e. cadets) or an ally in any war as determined by the City. Groups where the building or property was "gifted" to the City of Abbotsford Under circumstances where the property or buildings (on City property) have been "gifted" to the City, the Applicant will receive a maximum Exemption equal to a 50 year maximum accounting amortization of the building structure. Land gifted will receive the 100% Exemption in perpetuity.

15 ABBOTSFORD POLICY MANUAL No Page 10of10 I Athletics. Clubs and Associations A maximum Exemption is based on $15,000 per Entity. For the purpose of this Policy, all individual Applications from the same Entity will be grouped together for Exemption consideration. City Owned Golf Courses City owned golf courses will receive 100% Exemption. Except under circumstances where the Provincial Government exercises their rights under the Community Charter.

16 CITY OF ABBOTSFORD ATHLETIC AND SERVICE CLUB TAX EXEMPTION BYLAW, 2016 Bylaw No WHEREAS the Community Charter provides that Council may, by bylaw, exempt from taxation land or improvements owned or held by an athletic or service club or association and used as a public park or recreation ground or for public athletic or recreational purposes; AND WHEREAS the Council deems it expedient to exempt from taxation certain properties, as detailed in the schedules attached to this bylaw; NOW THEREFORE the Council of the City of Abbotsford, in open meeting assembled, ENACTS AS FOLLOWS: 1. CITATION Bylaw No may be cited as "Athletic or Service Club Tax Exemption Bylaw, 2016". 2. EXEMPTION FROM TAXATION The extent of exemption from taxation for the properties, as set out in Schedules "A" and "B", attached to and forming part of this bylaw, shall apply for the year EFFECTIVE DATE This bylaw shall take effect January 1, READ A FIRST TIME this READ A SECOND TIME this READ A THIRD TIME this ADOPTED this '2015 '2015 ' 2015 ' 2015 Henry Braun Mayor William Flitton Corporate Officer

17 CITY OF ABBOTSFORD ATHLETIC AND SERVICE CLUB TAX EXEMPTION BYLAW, 2016 Bylaw No Page 2 SCHEDULE "A" PROPERTIES EXEMPT FROM TAXATION Owner of Property Folio Civic Address Extent of Number Exemption 861 Silverfox Sponsoring Committee Haida Drive Abbotsford Community Services Laurel Street used exclusively as a family centre/community recreation facility (as crosshatched on attached Schedule "B") Abbotsford Curling Club McMillan Road Abbotsford Downtown Business South Fraser Way Association South Fraser Way Land Abbotsford Fish & Game Club Lakemount Lodge Road Abbotsford Horseshoe Club Adanac Street Abbotsford Judo Club Maclure Abbotsford Social Activity Association Essendene Ave Cyril Street Antique Farm Machinery Club Haida Drive Bradner Community Club Myrtle Avenue Bradner Road Bradner Road Clayburn Village Community Society Wright Street Wright Street Clayburn Road Elks Rec. Children's' Camp Society Avenue Fraser Valley Conservancy Industrial Avenue Land LT 2 SEC 25 TWP 16 PL Land BCP52011 NWD South Fraser Way Land

18 CITY OF ABBOTSFORD ATHLETIC AND SERVICE CLUB TAX EXEMPTION BYLAW, 2016 Bylaw No Page 3 SCHEDULE "A" (cont.) PROPERTIES EXEMPT FROM TAXATION Owner of Property Folio Civic Address Number Girl Guides of Canada Willet Road Jubilee Lawn Bowling Club South Fraser Way K Family Housing Society Haida Drive Ledgeview Properties Ltd McKee Road McKee Road Lot B McKee Road McKee Road Lot 17 Matsqui Prairie Community Wallace Street Association St Olaf Avenue Mt Lehman Community Association Mt Lehman Road Mt Lehman Road Ridgedale Rod & Gun Club Harris Road Harris Road Scouts Canada Foxglove Lane Straiton Community Club Sumas Mtn Road Twisters Gymnastics Haida Drive Extent of Exemption except Land and of Utility use

19 CITY OF ABBOTSFORD ATHLETIC AND SERVICE CLUB TAX EXEMPTION BYLAW, 2016 Bylaw No Page 4 SCHEDULE "B" LAUREL ST FLOOR PLAN '.KsyLi.stJ THE OW COURrHOUSE ~:?780 Laurel Street Abbotsford. B. C.!it:liJ:::DULE...*i: ""B"' K &. #100...!_".,,._"~... -<- ~1ac...,..._ ::::,.;::~--...._,......_.....,. U... LK _., J,._ t.joolt:.n MAINl-LOOR # ~... _,. _.r,_~_... _ U :: :4.: ot....,, R.La... ~'l..9'111tc..._ --~ c-. :: : :~::;==... a:at -=...,_ ~~~~~~~~~~~A-~- -~ >---.. _ Ul'PEft Ft.OQR.. ILR- - S4 S4. " 11aS """'-.. ID ""'... _,~ '-""0 Mn 100< "''"' 1::na 1tt;pn fdjq 10 '""" ""'D lllll ft -...., ~ ~OllAh'e"t-oa r,i11c:.e.-...groqwaehmt AA~E5,i,,,. -D "" - l' D >l' Y.C >OID.,.,,... :-... :":'lils, ,.. l"uo lll Jlll';O ""'.. I."""' 1 &Q'll;. ""', '"""" -""' '"",,,_,...,,,.. -XII,,,...,., ~ #300 '""~ ~ - -~ ""'"'Sc M r.oo -0,..,., MJ~.5 :\ ;)~ ""'a JDO.Z,.,..,, 'IMO...,:,n.

20 CITY OF ABBOTSFORD LOCAL GOVERNMENT TAX EXEMPTION BYLAW, 2016 Bylaw No WHEREAS the Community Charter provides that Council may, by bylaw, exempt from taxation land or improvements owned or held by a municipality, regional district or other local authority, and that Council considers are used for a purpose of the local authority; NOW THEREFORE the Council of the City of Abbotsford, in open meeting assembled, ENACTS AS FOLLOWS: 1. CITATION Bylaw No may be cited as "Local Government Tax Exemption Bylaw, 2016". 2. EXEMPTION FROM TAXATION The extent of exemption from taxation for the properties owned by the City of Abbotsford, as set out in Schedule "A", attached to, and forming part of this bylaw, shall apply for the year EFFECTIVE DATE This bylaw shall take effect January 1, READ A FIRST TIME this READ A SECOND TIME this READ A THIRD TIME this ADOPTED this '2015 '2015 '2015 '2015 Henry Braun Mayor William Flitton Corporate Officer

21 CITY OF ABBOTSFORD LOCAL GOVERNMENT TAX EXEMPTION BYLAW, 2016 Bylaw No Page 2 SCHEDULE "A" PROPERTIES EXEMPT FROM TAXATION Owner I Occupier of Property Folio Civic Address Extent of Number Exemption BC Transit Riverside Road Reach Cultural Centre Society Veterans Way Tourism Abbotsford (Tradex) Cornell Street Women's Resource Society of the Fraser Clearbrook Road Val ley

22 CITY OF ABBOTSFORD NOT-FOR-PROFIT TAX EXEMPTION BYLAW, 2016 Bylaw No WHEREAS the Community Charter provides that Council may, by bylaw, exempt from taxation, land or improvements that are owned or held by a charitable, philanthropic or other not-for-profit corporation, and that Council considers are used for a purpose that is directly related to the purposes of the corporation; NOW THEREFORE the Council of the City of Abbotsford, in open meeting assembled, ENACTS AS FOLLOWS: 1. CITATION Bylaw No may be cited as "Not-for-Profit Tax Exemption Bylaw, 2016". 2. EXEMPTION FROM TAXATION The extent of exemption from taxation for the properties, as set out in Schedule "A", attached to and forming part of this bylaw, shall apply for the year EFFECTIVE DATE This Bylaw shall take effect January 1, READ A FIRST TIME this READ A SECOND TIME this READ A THIRD TIME this ADOPTED this '2015 '2015 I 2015 '2015 Henry Braun Mayor William Flitton Corporate Officer

23 CITY OF ABBOTSFORD NOT-FOR-PROFIT TAX EXEMPTION BYLAW, 2016 Bylaw No Page 2 SCHEDULE "A" PROPERTIES EXEMPT FROM TAXATION Owner of Property Folio Civic Address Extent of Number Exemption A.N.A.F. Veterans in Canada Unit # McNeil Ave Abbotsford Community Services Essendene Ave Montrose Ave Montvue Ave Laurel Street Governing Council of the Salvation Army Gladys Ave in Canada Lynnhaven Society Braun Ave Braun Ave Mennonite Central Committee BC South Fraser Way Gladys Ave Improvem ents Northview Community Church Ware Street Ravine Park Salmon Enhancement Crescent Way Society Royal Canadian Legion No West Railway St