DISTRICT OF LAKE COUNTRY

Transcription

1 DISTRICT OF LAKE COUNTRY REPORT TO COUNCIL MEETING TYPE AND DATE: REGULAR MEETING SEPTEMBER 3, 2013 FROM: FINANCIAL SERVICES MANAGER SUBJECT: PERMISSIVE TAX EXEMPTION RENEWALS FILE #: ISSUE/PURPOSE: Adoption of a Tax Exemption Bylaw to exempt certain properties from taxation for five calendar years from January 1, 2014 to December 31, RECOMMENDATIONS: THAT Tax Exemption Bylaw 875, 2013 be read a first, second and third time; AND THAT a permissive tax exemption not be approved for the properties described as follows: Folio: ; Owner: Free Methodist Church in Canada, 2651 Dick Road Folio: ; Owner: Free Methodist Church in Canada, 2725 Dick Road EXECUTIVE SUMMARY: The Community Charter requires that a tax exemption bylaw be considered and adopted by Council prior to October 31 st in order for the exemption to be effective in the following property taxation year. The Community Charter provides for tax exemptions by: a) General Statutory Exemption, Section 220, exempts certain 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 building the land surrounding the buildings requires a permissive tax exemption by Council, if that portion is to be exempt from property taxation. b) Permissive Exemption, Section 224 and 225, includes classes of properties which are mainly used by nonprofit, social, cultural, athletic and recreational organizations. It permits the exemption of a property from all property taxation municipal, provincial school and all 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 approved by Council.

2 2 BACKGROUND/HISTORY: Council must adopt a tax exemption bylaw before October 31 st for any property to receive an exemption in the following year. October 31, 2013 is the deadline for an exemption to apply for the 2014 calendar year. Council may establish a term for the bylaw from 1 10 years without public assent. The maximum term of 10 years does not apply to areas of land surrounding statutorily exempt buildings used for public worship, hospitals or private schools (term may be longer). The District of Lake Country s tax exemption policy requires that applicants for permissive tax exemptions re-apply for a periodic review every 5 years unless there are significant changes in the organization (ie: financial dissolution, transfer of assets to another body, etc.). An update of all the permissive tax exemption applications was undertaken this summer. The previous review and bylaw was completed in In addition, Bylaw 839, 2012 was adopted by Council for the Lake Country Seniors Housing. This bylaw will remain in effect until the end of the 2020 tax year or until the requirements of the agreement between the District and the Society has been fulfilled. Adoption of this bylaw will exempt properties from municipal taxation, as well as taxes levied by other governments (i.e. School, Regional District, Library, MFA and BCAA). Pursuant to the District s tax exemption policy, any caretaker s residence, church manse, or other non-seasonally occupied dwellings on the property will not receive a tax exemption. The following items have been included as part of the report: Attachment A District of Lake Country Tax Exemption Policy No. 126 Attachment B Bylaw 875, 2013 Attachment C Draft Copy of Public Notice The bylaw has been divided into four schedules Schedule A, B, C & D. Schedule A includes all properties that are being exempted under Section 224 (2)(a)(i) of the Community Charter. This section pertains to non-profit agencies and service clubs. Schedule B includes all properties owned by the District of Lake Country that are leased to other groups for the purposes of the municipality. These properties are exempt under Section 224 (2) (b) of the Community Charter. Schedule C includes all church properties where the foot-print is statutorily exempt by the Community Charter, but Council can provide a permissive exemption for the surrounding land under Section 224(2)(f) of the Community Charter. Schedule D includes any illustrated maps of properties within the bylaw. The public notice included in Attachment C is required subsequent to three readings of the bylaw and prior to adoption and includes: Property subject to the tax exemption bylaw; Description of the proposed exemption; Number of years the exemption will be provided; Estimate of the amount of taxes that would be imposed on the property, if it were not exempt for the year of exemption and following 2 years.

3 3 The applicants for the permissive tax exemption are the same as the prior renewal period with the following exceptions: Roll # United Church The United Church is being considered under a separate bylaw (Bylaw 876) because one of the District s Council members is a Director of the Church. Roll # Fellowship Gospel Assembly This property was sold to a private company and is no longer eligible. Roll # Oyama Community Club Rental Royal Canadian Legion Library Honeyman Gallery The property at Oyama Road is owned by the Oyama Community Club (OCC) and is assessed as Class 6 Business/Other. The property classification is currently being reviewed by BC Assessment as the community hall component of the hall probably should be Class 8 Recreational/Non-profit. The property is utilized primarily as a community hall, with a portion of the main building leased to the Royal Canadian Legion for a lounge. Building #2 on the property has an ancillary rental to a small gallery and the Okanagan Regional Library. Since incorporation, the portion of the Oyama Community Club leased to the Royal Canadian Legion has not been provided with a permissive tax exemption. Building #2, which houses the Honeyman Gallery and the Library, has been historically exempt under the bylaw. However, upon further review, the Honeyman Gallery portion is not eligible and the Library probably should not be exempt due to the nature of their commercial lease. The library lease indicates that they pay a triple net lease to the Oyama Community Club. The OCC excluded the commercially leased portions of the building from their exemption application. The Royal Canadian Legion has asked that Council consider the portion of the building leased by them as part of the permissive tax exemption for the OCC property. The legion s application mentions that Vernon and Kelowna exempt their legions from taxation. In discussion with Vernon and Kelowna, both legions are owned by the legions, rather than leasing space from a non-profit organization, such as the OCC, and the municipalities only exempt the Class 8 (Recreational/Non-profit) non-lounge portions of the properties. The neighbouring legions pay taxes on the lounge and dining areas. (Note: Vernon s financial, location and ownership situation has recently changed). From a 2012 local government survey, of 23 BC municipalities surveyed with legions in their jurisdiction, 8 do not provide any exemption and 15 provide a full or partial exemption. However, 9 of the 15 that provide an exemption only exempt the Class 8 portion of the property, not the Class 6 lounge and dining areas. The Oyama legion portion of the OCC property is assessed by BC Assessment as Class 6 (Business/Other). The Royal Canadian Legion operates a lounge with primary sales of liquor. The legion utilizes the proceeds from their liquor sales to support their Branch operations. The Legion has 50/50 and meat draws at the lounge. The proceeds of these activities are used toward community donations. Staff is not recommending a tax exemption for the Legion portion of the OCC as the lounge is still considered a business and is contrary to Council s tax exemption policy specifically Section 1.3.

4 4 Roll # and Free Methodist Church Pine Grove Camp The Free Methodist Pine Grove Camp is located at 2725 Dick Road and the two properties are approximately 13 acres. The recommendation before Council is that this property be denied a permissive tax exemption. An alternate recommendation has also been provided. From the income statement included within the application it would appear that the Pine Grove Camp did not operate in 2012 or The income statement shows the only revenue received by the camp as other income not camp rental. Staff researched on the internet for the availability of the camp for the purposes outlined within the application and the camp was not advertised anywhere. In addition, the phone number listed for the camp is out of service. Staff also discussed the use of the camp with one of the camp directors. The director confirmed that the camp is not currently being utilized primarily due to the surrounding industrial activities and the increased development of the area. As Council is aware the property has a zoning application in-stream. The Free Methodist Church requested that the property be re-zoned from A1 to Industrial. It would appear from the information provided that the property is being held for re-sale versus being utilized as a camp. The property currently has both a statutory and permissive tax exemption in place. The statutory component relates to the portion identified as a tabernacle. This would remain in place unless BC Assessment determined it no longer qualifies for the statutory exemption. The property currently pays property taxes on the caretaker s residence only. The 2013 taxes for this portion was approximately $700. The estimated value of the statutory exemption is $1,000. The estimated 2013 value of the District s portion of the permissive tax exemption is $8,100. The estimated portion of other taxes is $7,200. There are two alternate recommendations before Council for consideration. Both alternates provide Council with options to provide the exemption for a one-year term until the outcome of zoning application process is known. APPLICABLE POLICIES AND LEGISLATION: Council may by bylaw in accordance with Section 224 of the Community Charter exempt land or improvements, or both, from taxation subject to the conditions provided in the bylaw. The District s Tax Exemption Policy 126 also applies and provides specific criteria and limitations regarding the District of Lake Country s review of applications. INTERGOVERNMENTAL IMPLICATIONS: A minor reduction is other taxing jurisdiction s tax base, relative to providing no exemption. However, the proposed bylaw does not significantly change what has been approved in previous years. INTERDEPARTMENTAL IMPLICATIONS: None COMMUNITY IMPLICATIONS: Subsidization of taxes for non-profit groups which are provided with a permissive tax exemption. ENVIRONMENTAL IMPLICATIONS: None ADHERENCE TO STRATEGIC OBJECTIVES: The granting of tax exemptions is seen as a cost effective method of contributing to the social fabric of the community.

5 5 COST, BUDGET CONSIDERATIONS AND FINANCIAL IMPLICATIONS: Tax exemptions reduce the total value of the tax base. Tax exemptions transfer the burden of taxation from properties that are being exempt to properties that are taxable. Any increases in the value of tax exemptions increase the taxes paid by properties that are not exempt. The total estimated permissive tax exemptions for 2013 municipal taxes were approximately $145,000 (including the Lake Country Seniors Housing). This represented about 1.6% of the District s 2013 municipal tax and fire levy. IMPACT ON STAFF CAPACITY AND WORKLOAD: The five year permissive tax exemption bylaw provides for surety amongst non-profit groups with budgeting. In addition, the application and review process is quite onerous for both staff and the applicants; therefore, the five year term provides some capacity and workload relief compared to completing the review annually. OPTIONAL RECOMMENDATIONS/ALTERNATIVES: Alternate #1 THAT Tax Exemption Bylaw 875, 2013 be read a first, second and third time. AND THAT staff prepare a Tax Exemption Bylaw for a one year term (2014) to exempt the land and improvements, excluding the land and improvement portion identified as the caretaker s residence, for the property described as follows: Folio: Owner: Free Methodist Church in Canada 2651 Dick Road Owner: Free Methodist Church in Canada 2725 Dick Road Alternate #2 THAT Tax Exemption Bylaw 875, 2013 be read a first, second and third time. AND THAT staff prepare a Tax Exemption Bylaw for a one year term (2014) to exempt the land and improvement portions of the camp, excluding the land and improvement portion identified as the caretaker s residence, for the property described as follows: Folio: Owner: Free Methodist Church in Canada 2651 Dick Road Owner: Free Methodist Church in Canada 2725 Dick Road

6 6 SUMMARY/CONCLUSION: The permissive tax exemption bylaw exempts properties from municipal taxation, but does not exempt the property from user fees and parcel taxes. Should the permissive tax exemption be granted by Council, other legislation piggybacks on the Community Charter and exempts taxes levied by other governments (ie: the Province for Schools, Regional District, Library, MFA and BCAA). Pursuant to the Community Charter, prior to adoption of the bylaw a public notice must be published in the newspaper for two consecutive weeks. The notice must identify the properties, describe the exemption and include the estimated amount of taxes to be exempt in 2014 and the following two years. A draft copy of the notice has been provided for Council s reference. Respectfully Submitted, Rose Bronswyk Kassa, CMA Financial Services Manager Finance Department This report has been prepared in consultation with the following listed departments: CONCURRENCES Department CAO CFO & Deputy CAO Name Alberto De Feo Stephen Banmen ATTACHMENTS: Attachment A District of Lake Country Tax Exemption Policy No. 126 Attachment B Tax Exemption Bylaw 875, 2013 Attachment C Public Notice

7 Attachment A Tax Exemption Policy No. 126 District of Lake Country Bottom Wood Lake Road Lake Country, BC V4V 2M1 t: f: lakecountry.bc.ca Date The following was adopted as Policy by Resolution No at the Regular Council Meeting held on December 18, Policy Legislative Framework The Community Charter provides for tax exemptions under the following two circumstances: 1. Statutory Exemptions General Exemptions (Section 220) These are statutory exemptions by the Province of BC through provincial legislation. They include a wide range of property held by, or used for, the Province of BC, municipalities, Regional Districts, libraries, public hospitals, public schools, private schools, cemeteries, church buildings, etc. For some property, such as churches and private schools, the exemption is limited to the buildings and the land beneath the buildings the land surrounding the buildings is a permissive exemption by Council. 2. Permissive Exemptions by Council (Section 224) Includes classes of properties which are mainly used by non-profit, social, cultural, athletic and recreation organizations. It permits the exemption of a property from all property taxation municipal, provincial school and all other taxing jurisdictions with the exception of parcel taxes, user fees and other charges that are not based on property assessment. 1.0 Eligibility Criteria The onus is on each organization to demonstrate how they clearly meet the following eligibility criteria. 1.1 The paramount consideration for a permissive tax exemption is the benefit to the community and the residents of Lake Country. The organization must fulfill some basic need or otherwise improve the quality of life for Lake Country residents. To a lesser degree, benefits to the region will be taken into account.

8 Policy No Permissive exemptions will also be granted where an organization provides a service that the District would provide given sufficient financial resources. Services provided by the organization should be an extension of, or complementary to, municipal services and programs. 1.3 Permissive tax exemptions are based on the principal use of the property. Exemptions are not based on the charitable service of an organization, but rather the organization s use of the particular property to the direct benefit of the community. 1.4 For community halls and camps, the property must be made reasonably available to the District s Parks and Recreation Department for the scheduling of community recreation programs. 1.5 The goals, policies and principles of the organization must not be inconsistent or conflict with those of the District of Lake Country. 1.6 Membership in the organization and/or use of the property must be reasonably open to all Lake Country residents. 1.7 The organization must be a registered charity or non-profit society registered in the Province of BC. The support of the municipality will not be used for commercial or private gain. 1.8 The organization and property must be in compliance with all municipal bylaws and policies. 2.0 Other Tax Exemptions 2.1 An exemption for the environmental and/or sewer parcel tax may be provided where the property has no assessed improvements and is being utilized for a cemetery or Wildlife Sanctuary. 3.0 Limitations 3.1 Except where specifically provided within this policy there will be no exemption or reduction to utility fees and charges for tax-exempt properties including but not limited to fees, charges and parcel taxes for water, sewer and garbage. 3.2 A caretaker s residence, church manse, or other non-seasonally occupied dwellings on the property will not receive a tax exemption. 3.3 Where a property s tax-exempt use is restricted to a defined portion of a property, the balance of the property will not receive a tax exemption. 3.4 The tax burden resulting from the exemption must be a justifiable expense to the taxpayers of Lake Country. 3.5 Vacant land being held for a future use will not receive a tax exemption. 3.6 Partial exemptions by Council will be considered. S:\Council meetings\ Council\Sept 3\Tax Exemption Report Bylaw 875.docx

9 Policy No Applications and Deadline 4.1 To receive consideration in the next taxation year for a tax exemption, new applicants must submit an application before the end of the second week of August. An example of application periods are as follows: Exemption Period Number of Years Application Due Date Exempt Years August 15, years August 15, years August 15, years August 15, year August 15, Properties on the tax exemption bylaw will be required to re-apply for a periodic review every 5 years. It is the organization s responsibility to notify the District of Lake Country of any changes in property ownership and or use of the property. 4.3 All applications will be on forms prescribed by the District and must include the organization s most recent Financial Statements and proof that the society is in good standing with the registrar under the Society Act. Original signed by James Baker Mayor Original signed by Reyna Seabrook Corporate Officer S:\Council meetings\ Council\Sept 3\Tax Exemption Report Bylaw 875.docx

10 Attachment B DISTRICT OF LAKE COUNTRY BYLAW 875 A BYLAW TO EXEMPT CERTAIN PROPERTY IN THE DISTRICT OF LAKE COUNTRY FROM TAXATION WHEREAS the Council of the District of Lake Country may by bylaw, under certain conditions, exempt land or improvements, or both, from taxation; NOW THEREFORE, the Council of the District of Lake Country, in open meeting assembled, enacts as follows: 1. Those certain parcels or tracts of land and improvements, situated, lying and being in the District of Lake Country, as described in the Schedules A, B, C and D attached hereto and forming part of this bylaw, shall be exempt from taxation. 2. This bylaw shall commence at the beginning of the 2014 taxation year, being January 1, 2014 and cease at the end of the 2018 tax year, being December 31, This bylaw may be cited as the Tax Exemption Bylaw 875, READ A FIRST TIME this day of READ A SECOND TIME this day of READ A THIRD TIME this day of, 2013., 2013., ADVERTISED on the and the day of, 2013 and the and the day of, 2013 pursuant to the provisions of the Community Charter. RECONSIDERED AND ADOPTED this day of, Mayor Corporate Officer I hereby certify the foregoing to be a true and correct copy of the Bylaw cited as the Tax Exemption Bylaw 875, 2013, adopted by the Municipal Council on the day of, Dated at Lake Country, B. C. Corporate Officer -2-

11 District of Lake Country Tax Exemption Bylaw 875, 2013 Schedule A The entire assessed value to the extent indicated shall be exempt from taxation: NO. CATEGORY ROLL NO. LEGAL DESCRIPTION REGISTERED CIVIC ADDRESS OWNER/LESSEE 1A 224 (2) (a) Lot FR S/E 1/4, Plan B1980 Sec. 11, Twp. 14, ODYD, Except Plan M Oyama Road Excluding the portion related to the Royal Canadian Legion inside Building #1 and excluding Building #2 Honeyman Gallery/Okanagan Library Schedule D Oyama Community Club 2A 224 (2) (a)(i) Lot 4, Plan 4867, Sec. 11, Twp. 14, ODYD. Trask Road 3A 224 (2) (a) Lot 173 to 175, Plan 454, Sec. 17, Twp. 20, ODYD Maddock Avenue 4A 224 (2) (a) ODYD, Points of the E 1/2 of SE 1/4 of Sec. 33, SW 1/4 Sec. 34 & N 1/2 of NE 1/4 Sec. 27, Twp. 20 as shown outlined in red on Plan attached to License A 224 (2) (a) Lot 19, Plan 444, Sec 21, Twp 20, ODYD McGowan Road (Excluding that portion related to the caretaker s residence the building and land beneath the building only, which is not exempt) 6A 224 (2) (a) Lot 8, Plan Highway 97 7A 224 (2) (a) Lot C, Plan 36057, District Lot 118, ODYD, Except Plan KAP Bottom Wood Lake Road 8A 224 (2) (a) Lot 37 & 38, Plan 444, Sec. 21, Twp 20, ODYD Except Plan 5551 & Davidson Road Oyama Community Club Community Hall Association of Okanagan Centre Central Okanagan Rebroadcast Society Oceola Fish & Game Club Owner: Crown Provincial Leasee: Oceola Fish & Game Club Winfield Memorial Hall Association B.C. Lions Society for Children with Disabilities - 2 -

12 District of Lake Country Tax Exemption Bylaw 875, 2013 Schedule A NO. CATEGORY ROLL NO. LEGAL DESCRIPTION REGISTERED CIVIC ADDRESS OWNER/LESSEE 9A 224 (2) (a) Lot A, Plan 18042, Sec. 21, Twp. 20, ODYD, Except Plan KAP Davidson Road (Excluding the portion related to the caretaker s residence the building and land beneath the building only (which is not exempt) 10A 224 (2) (a) Parcel 2, Plan B1888, Sec. 5, Twp. 14, ODYD, Adjacent to Plan Carr s Landing Road (Excluding MH Occupier, Roll # , which is not exempt) 11A 224 (2) (a) Lot FR S/E ¼, Plan B1846, Sec. 11, Twp. 14, ODYD, Except Plan B1980, A541, 4867 & Oyama Road (Excluding that portion of land related to Class 9 farm use, which is not exempt) 12A 224 (2) (a) Lot 30 & 31 Plan B792 Except Plan KAP48919, Sec. 10, TWP 20, Winfield Elementary School 3130 Berry Road B.C. Lions Society for Children with Disabilities Girl Guides Association Central Okanagan Division Camp Hatikvah Foundation Central Okanagan SD#23/ Lake Country Boys & Girls Club

13 District of Lake Country Tax Exemption Bylaw 875, 2013 Schedule B The entire assessed value to the extent indicated shall be exempt from taxation: NO. CATEGORY ROLL NO. LEGAL DESCRIPTION REGISTERED CIVIC ADDRESS OWNER/LESSEE 1B 224(2) (b) Lot B, Plan Okanagan Centre Rd. 2B 224(2) (b) Lot C, Plan Okanagan Centre Rd. 3B 224(2) (b) Lot 39, Plan Bottom Wood Lake Road 4B 224 (2) (b) Lot 97, Plan Okanagan Centre Rd. E (Land Only is exempt) Owner: District of Lake Country Occupier: Lake Country Heritage and Cultural Society Owner: District of Lake Country Occupier: Lake Country Heritage and Cultural Society Owner: District of Lake Country Occupier: Winfield Horseshoe Club, Winfield Curling Club & Lake Country Seniors Centre Society Owner: District of Lake Country - 4 -

14 District of Lake Country Tax Exemption Bylaw 875, 2013 Schedule C Where only a portion of the land is exempt under Section 220 (1) (h) the remaining assessed value surrounding the place of worship and used in conjunction with the aforementioned shall be exempt from taxation: NO. CATEGORY ROLL NO. LEGAL DESCRIPTION REGISTERED CIVIC ADDRESS OWNER/LESSEE 1C 224 (2) (f) Lot A, Plan 33318, Dist. Lot 169, ODYD, Except Plan Bottom Wood Lake Road 2C 224 (2) (f) Lot A, Plan KAP61252, Sec. 3, Twp. 20, ODYD Glenmore Road (Excluding that portion related to the church manse Building #2 and residence Building #3 including the land beneath the two buildings which are not exempt Schedule D) 3C 224 (2) (f) Lot 15, Plan 4802, Sec. 10, Twp. 20, ODYD, Except Plan Berry Road B.C. Association of 7th Day Adventists The Missionary Church Kelowna Christian Centre Society (Lake Country Life Centre) 4C 224 (2) (f) Lot B, Plan 34079, Sec. 15 Twp. 20 ODYD Okanagan Centre Road East (Excluding that portion related to the residential portion of the building and land beneath the building only, which is not exempt) 5C 224 (2) (f) Lot 2, Plan 7657, Sec. 22, Twp. 20, ODYD Oceola Road 6C 224 (2) (f) Lot 1, Plan 36972, Dist. Lot 118, Sec. 10, Twp. 20, ODYD Bottom Wood Lake Road 7C 224 (2) (f) Lot A, KAP Newene Road Roman Catholic Bishop of Nelson St. Edwards Church Christian & Missionary Alliance Canadian Pacific District Trustees of the Congregation of the Wood Lake Congregation of Jehovah's Witnesses The Synod of the Diocese of Kootenay-St. Francis Anglican Church - 5 -

15 District of Lake Country Tax Exemption Bylaw 875, 2013 Schedule D 2C Missionary Church Roll # Lot A, Plan KAP61252 Buildings and Land beneath outlined in black are not exempt

16 District of Lake Country Tax Exemption Bylaw 875, 2013 Schedule D 1A Oyama Community Club Roll # Lot FR S/E 1/4, Plan B1980 Sec. 11, Twp. 14, ODYD, Except Plan M Oyama Road Portion of Building #2 outlined in black related to the Honeyman Gallery and Okanagan Regional Library is not exempt, Portion of Building #1 related to the Royal Canadian Legion not exempt Building #2 Honeyman Gallery/Okanagan Library Building #1 - Excluding portion related to Royal Canadian Legion - 7 -

17 NOTICE OF PERMISSIVE TAX EXEMPTIONS The Council of the District of Lake Country will be considering adoption of Tax Exemption Bylaw 875 and 876, 2013 for a fiveyear term. The tax exemption applies to the taxation period commencing in 2014, being January 1, 2014 and ending December 31, The meeting of Council is to be held at 7:00 pm in the Council Chambers, Lake Country Municipal Hall. For more information please contact Rose Bronswyk Kassa, CMA, Financial Services Manager. Pursuant to Section 227 (1) & (2) of the Community Charter, the following information is provided with regard to the Bylaw: Estimate 2014 Municipal Tax Estimate Estimate 2015 Registered owner Occupier Civic Address or Legal Description Charitable Organizations & Non Profit: Oyama Community Club Oyama Road Community Hall & Park $7,189 $7,405 $7,627 Oyama Community Club Trask Road Community Hall & Park $2,388 $2,459 $2,533 Community Hall Association of Okanagan Centre Maddock Avenue Community Hall $4,674 $4,814 $4,959 Crown Provincial Central Okanagan Rebroadcast Society PTS E ½ SE ¼ sec 33, SW ¼ Tower Site for Rebroadcast $286 $295 $304 Oceola Fish & Game Club McGowan Road Fish & Game Club $7,204 $7,420 $7,643 Crown Provincial Oceola Fish & Game Club Highway 97 Bird Sanctuary $908 $936 $964 Winfield Memorial Hall Association Bottom Wood Lake Road Community Hall $10,287 $10,595 $10,913 BC Lions Society for Children with Disabilities 1790 Davidson Road Camp $6,989 $7,198 $7,414 Girl Guides Association Central Okanagan Divisi Carr s Landing Road Camp $23,670 $24,381 $25,112 Camp Hatikvah Foundation/Royal Trust Corporation of Canada Oyama Road Camp $14,554 $14,991 $15,440 Central Okanagan Boys & Girls C Central Okanagan SD #23 Society 3130 Berry Road Non Profit $18,164 $18,709 $19,270 Municipal Properties: District of Lake Country Okanagan Centre Road E. Winfield Curling Club & Horsesh Club, Lake Country Seniors District of Lake Country Society 9830 Bottom Wood Lake Road District of Lake Country Attachment C Estimate 2016 Future Fire Hall Site Land Only $1,330 $1,370 $1,411 Curling Club & Horseshoe Club, Seniors Society $10,139 $10,443 $10,757 Lake Country Heritage & Cultural Society Okanagan Centre Road W. Museum & Park $9,167 $9,442 $9,725 Churches: The Missionary Church 9460 Glenmore Road Church $1,848 $1,903 $1,960 St. Francis Anglican Church Lake Country Newene Road Church $1,263 $1,301 $1,340 Kelowna Christian Centre Society 3110 Berry Road Church $2,735 $2,817 $2,901 St. Edwards Roman Catholic Church Okanagan Centre Road E. Church $5,637 $5,806 $5,980 Christian & Missionary Alliance Oceola Road Church $2,587 $2,665 $2,745 BC Corp of Seventh Day Adventist Church Bottom Wood Lake Road Church $2,448 $2,522 $2,597 Congregation of Wood Lake United Church 3751 Woodsdale Road Church $2,279 $2,348 $2,418 Wood Lake Congregation of Jehovah Witnesses Bottom Wood Lake Road Church $5,081 $5,233 $5,390