Delta council has approved its permissive tax exemptions for 96 specific community service properties from municipal taxation for the year 2022.
In addition, council has also approved a pair of funding grants to the Royal Canadian Legion Branch No. 289 in Tsawwassen ($9,000) and the BCIT and VCC Annacis Island Campus ($84,000) in lieu of tax exemptions.
A permissive tax exemption is a means for council to support organizations within the community by exempting land and/or improvements from municipal property taxation.
There is no obligation to grant an exemption. In order for organizations to qualify for exemptions, they must first meet criteria as set out in the Community Charter Section
224. The next step is to determine whether organizations meet Delta's Permissive Tax
According to a Delta staff report the following are the Permissive Tax Exemption Guidelines for determining eligibility for exemptions:
• The use of the property must be consistent with municipal policies, plans, bylaws, and regulations.
• The organization must be non-profit.
• The services of the organization should be complementary extensions of municipal services and programs.
• The Permissive Tax Exemption is based on the principal use of the property.
• Delta residents must be primary beneficiaries of the organization's services
Of the 96 properties, 31 were churches, 30 were community services, 13 were athletic associations, four were waterfowl habitats, five were seniors’ homes, three were homes for people with disabilities, seven were for community arts and three were for pre-schools.Properties included result in an estimated $1.3 million in exempted municipal taxes for Delta.