Title
Municipal Tax Cancellation on Church Manses
Proposed Motion
That the cancellation of municipal taxes on church manses cease effective 2020.
Body
Administration Recommendation
Administration supports the proposed motion.
Purpose
At the April 23, 2019 Council meeting, Council presented a motion to direct administration to cease cancellation of municipal taxes for church manses effective 2020. Council tabled this matter to the May 14, 2019 Council meeting.
Summary
The Municipal Government Act, section 362 - Exemptions for Government, churches and other bodies, (1) (k) states: "property held by a religious body and used chiefly for divine service, public worship or religious education and any parcel of land that is held by the religious body and used only as a parking area in connection with those purposes;" and The Community Organization Property Tax Exemption Regulation, section 4 (2) states: "For the purposes of this Regulation, a property is primarily used for a purpose or use if the property is used for the specified purpose or use at least 60% of the time that the property is in use." directs Parkland County's Assessment Services to exempt these properties for assessment purposes.
In addition, Parkland County's Assessment Services annually reviews structures defined as church manses. Administration defines a "manse" as a house occupied by a minister of a church, in accordance with the Merriam-Webster Dictionary. Historically, Parkland County's Council has approved the cancellation of municipal taxes on church manses in accordance with the Municipal Government Act, section 347 (1), that states: "If a council considers it equitable to do so, it may, generally or with respect to a particular taxable property or business or a class of taxable property or business, do one or more of the following, with or without conditions: (a) cancel or reduce tax arrears; (b) cancel or refund all or part of a tax; (c) defer the collection of a tax."
Strategic Plan/Policy/Legal/Staff Implications
Municipal Government Act, RSA 2000, Chapter M-26, section 362.
Community Organization Property Tax Exemption Regulation, Alberta Regulation 281/1998
Financial Impact:
Cost: $3,000 tax write-off