The District of Squamish this week narrowed the scope of organizations eligible for tax exemptions.
The B.C. Community Charter stipulates that in certain circumstances municipalities are authorized to exempt organizations from property taxes. However, it doesn't provide a refined eligibility criteria.
Over the years, concerns have been expressed regarding the district's process and fairness in granting tax breaks in relationship to other forms of community aid, said Joanne Greenlees, the district's general manager of financial services.
"Historically though, there is a lengthy list of properties that have received tax exemptions," Greenlees told council at its Committee of the Whole meeting on July 17.
On Tuesday (July 24), council voted to narrow the scope of permissive tax exemptions and redirect those no longer eligible to the community grant process. That would provide more transparency, accountability and balance to the evaluation and approval processes, Greenlees said.
Under the plan, entities considered economic partners with the district, such as municipal corporations like the Squamish Oceanfront Development Corporation (SODC), will receive property tax exemptions, as will land owned by not-for-profit organizations that provide unrestricted public access to property, such as the Federation of Mountain Clubs of B.C.
Finally, the tax break will cover schools and places of worship that are leasing land, as well as property immediately surrounding places of worship that are used for landscaping and parking directly associated with the facility.
"It is a pretty bold concept staff are asking council to consider," Greenlees said.
The result is that 13 organizations previously eligible for tax exemptions - including the Squamish Arts Council and Howe Sound Women's Centre Society - will instead be asked to apply for community grants.
The move marks a change in process but not in economics, Mayor Rob Kirkham said before council voted unanimously to adopt the change.
