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Home My Public Portal AboutTax Exemption for Charitable, Non-Profit Organizations, Municipal Water Utilities and Licensed Day Cares_No. 74_Effective 2021-04-21Municipality of the District of Chester Tax Exemption for Charitable, Non -Profit Organizations, Municipal Water Utilities and Licensed Day Cares Amendment Effective -April 21, 2021 MUNICIPALITY OF THE DISTRICT OF CHESTER TAX EXEMPTION FOR CHARITABLE, NON-PROFIT ORGANIZATIONS, MUNICIPAL WATER UTILITIES AND LICENSED DAY CARES BY-LAW # 74 1. The By -Law shall be known as the Tax Exemption By -Law. 2. The real property of the organizations or institutions named in Schedules "A", "B", "C", "D", & "E" to this by-law that would otherwise be classified as commercial property shall be exempt or taxed in accordance with the particular schedule as well as the business occupancy of licensed day cares named in Schedule "E". 3. The partial or total exemption provided in Section 2 shall apply only to that portion of the real property specified in the schedule. 4. When a property, or part thereof, listed in a schedule, ceases to be occupied by the association or for the purposes set out in the schedule then the partial or total exemption from taxation shall cease and the owner of the real property shall immediately be liable for the real property tax on such real property or part thereof for the portion of the year unexpired. 5. This amended By -Law shall have the effect commencing in the Municipal taxation year 2020/Z 1: Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 1St Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021-157) Effective Date —April 21, 2021 Tax Exem tion B -Law if74 (continued SCHEDULE "A" Page 3 of 14 Properties of a named registered Canadian Charitable organization that is used directly Cl" solely for a charitable purpose to be taxed under Section 71 (1) (a) of the Municipal Government Act in the manner set out in the last two columns of this Schedule. CHART TABLE EXTENT OF EXTENT OF OWNER PROPER T Y NUMBER A PPL I CA TION TAX EXEMP TION Chester Brass Chester Brass Band 118851427RR0001 The Whole 100% of commercial property Band Building tax. Area rates for other municipal services will be 6381677 charged. Chester Municipal Old CNR Station 118851468RR0001 The Whole 100% of commercial property Heritage Society Chester, NS tax. Area rates for other Account #643793 municipal services will be charged. Land, Parcel L 118851468RR0001 The Whole 100% of commercial property Prince, Regent, Central tax. Area rates for other Streets, Chester, NS municipal services will be Account #8179042 charged. Land, Museum 118851468RR0001 The Whole 100% of commercial property 133 Central Street tax. Area rates for other Chester, NS municipal services will be Account #2950421 charged. Land, Building 118851468RR0001 The Whole 100% of commercial property 82 Union Street tax. Area rates for other Chester, NS municipal services will be Account #00948845 charged. Chester Theatre Land, Building 127727444RR0001 The Whole 100% of commercial property Society Chester, NS tax. Area rates for other Account #4752988 municipal services will be charged. - Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 1St Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021 -1 57) Effective Date — April 21, 2021 Tax Exemption DV -Law #74 continued Page 4 of 14 SCHEDULE A (CONTINUED) OWNER PROPERTY CHARITABLE EXTENT OF EXTENT OF NUMBER A PPL I CA TION TAX EXEMPTION Church Memorial Land & Complex 118859305RR0001 The Whole 100% of commercial Park Eleanor Pew Morris property tax. Area rates for Memorial Rink, other municipal services will Chester, NS be charged. Account #1389424 Church Memorial Park 118859305RR0001 The Whole 100% of commercial Sports Field property tax. Area rates for Account #758205 other municipal services will be charged. Church Memorial Land 118859305RR0001 The Whole 100% of commercial Park Chester, Corner of property tax. Area rates for Union and Central other municipal services will Streets be charged. Account #8189250 East Chester Land & Buildings 118890441 RR0001 The Whole 100% of commercial Recreation East Chester, NS property tax. Area rates for Association Account #1360698 other municipal services will be charged. Forties Land & Hall 137164265RR0001 The Whole 100% of commercial Community Forties, NS property tax. Area rates for Centre Account #1547763 other municipal services will be charged. Land 137164265RR0001 The Whole 100% of commercial Forties, NS property tax. Area rates for Account #1273795 other municipal services will be charged. Shoreham Village Blood Clinic 107978702RR0001 The Whole 100% of commercial Senior Citizens property tax. Area rates for Apartments_ Account #4254694 other municipal services will Association be charged Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 1St Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021 -1 57) Effective Date — April 21, 2021 Tax Exemption By -Law #74 continued Page 5 of 14 SCHEDULE A (CONTINUED) OWNER PROPERTY CHARITABLE EXTENT OF EXTENT OF NUMBER A PPL I CA TION TAX EXEMP TION South Shore Land & School 107997231 RR0001 The Whole 100% of commercial property Community Services Bonny Lea Farm tax. Area rates for other Association Windsor Road, NS and Land & Residence municipal services will charged. be Buildings Bonny Lea Farm Windsor Road, NS Account #4373316 United Church of Land & Buildings 119293405RR0001 The Whole 100% of commercial property Canada Youth Camp tax. Area rates for other Forties, NS municipal services will be Account #4718178 charged. Western Shore & Land & Building 899474456RR0001 The Whole 100% of commercial Area Improvement Western Shore, NS property tax. Area rates for Association Account #1240757 other municipal services will (operating under be charged. the name of DMD Amusements) Wild Rose Park 899474456RR0001 The Whole 100% of commercial Western Shore property tax. Area rates for 8215596 other municipal services will be charged. Old Trunk No. 3 Rd. Land, Gold River 899474456RR0001 The Whole 100% of commercial property tax. Area rates for Account #9484817 other municipal services will be charged. Chester Art Centre 60 Queen Street, 832872962RR0001 The Whole 100% of commercial Chester property tax. Area rates for Account #03477312 other municipal services will be charged. 62 Queen Street, 832872962RR0001 The Whole 100% of commercial Chester property tax. Area rates for Account #03477304 other municipal services will be charged. Our Health Centre 3769 Highway 3, 826869703 RR0001 The Whole 100% of commercial Chester property tax. Area rates for Account #05053455 other municipal services will be charged. Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 1St Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021-157) Effective Date — April 21, 2021 Tax Exemption By -Law 4T74 (continued SCHEDULE "B" Paae DOT 14 Properties of incorporated non-profit organization which are either community -oriented, charitable, fraternal, educational, recreational, religious, cultural, or sporting organizations and which in the opinion of Council provide an active service, through programs or maintenance of the property, to the Municipality that might otherwise be a responsibility of Council which are to be taxed under Section 71 (1) (b) of the Municipal Government Act to the extent set out in the last two columns of this Schedule. EXTENT OF EXTENT OF OWNER PROPERTY APPLICA TION EXEMPTION Aspotogan Heritage Land Lot 99-1-B Barn The Whole 100% of commercial property tax. Area Trust Society Highway 329, Hubbards rates for other municipal services will be Account #9184023 charged. Land Lot 99-1-A The Whole 100% of commercial property tax. Area Highway 329, Hubbards rates for other municipal services will be Account #9317465 charged. Basin Recreation Park Land, Lower Grant Road The Whole 100% of commercial property tax. Area Comm. Account #5576768 rates for charged. other municipal services will be Canaan Community Land & Building The Whole 100% of commercial property tax. Area Club (Canaan District Canaan, NS rates for other municipal services will be Hall Association) Account #637173 charged. East River Village Hall Land & Building The Whole 100% of commercial property tax. Area East Chester, NS rates for other municipal services will be Account #1361007 charged. Hubbards Area Lions Land & Building The Whole 100% of commercial property tax. Area Club Fox Point, NS rates for other municipal services will be Account #2090538 charged. Schedule B continued next page Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 1St Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021-157) Effective Date — April 21, 2021 Tax Exemption By -Law # 14 continued Pa e7of14 SCHEDULE B (CONTINUED) EXTENT OF EXTENT OF OWNER PROPER TY APPLICA TION EXEMPTION Municipality of Chester/ 103 No 329 Hwy The Whole 100% of commercial property tax. Area Aspotogan Heritage Lot A Hubbards rates for other municipal services will be Trust charged. Account #1076205 Old No 3 Hwy The Whole 100% of commercial property tax. Area Lot G Hubbards rates for other municipal services will be charged. Account #9181687 Old No 3 Hwy The Whole 100% of commercial property tax. Area Lot F Hubbards rates for other municipal services will be charged. Account #9181695 Old No 3 Hwy The Whole 100% of commercial property tax. Area Lot E Hubbards rates for other municipal services will be charged. Account #9181709 Old No 3 Hwy The Whole 100% of commercial property tax. Area Lot C Hubbards rates for other municipal services will be charged. Account #9181717 Aspotogan Heritage Land 100% of commercial property tax. Area Trust Lot 05-1 The Whole rates for other municipal services will be Account #09682376 charged. Ocean Swells Community Association Land, Hall 2726 Highway 329 The Whole 100% of rates for commercial other municipal property services tax. Area will be Northwest Cove charged. Account #889377 New Ross District Museum Society 4670 Lot No. 12 Hwy B-A-D New Ross The Whole 100% of rates for commercial other municipal property services tax. Area will be charged. Account #05266033 Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 15t Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021 -1 57) Effective Date — April 21, 2021 Tax Exemption By -Law #74 continued Pa eSof14 SCHEDULE B (CONTINUED) EXTENT OF EXTENT OF OWNER PROPERTY APPLICA TION EXEMPTION District 1 Fire Commissioners Land, Fire Hall Road Account #02614367 The Whole 100% of rates for commercial other municipal property services tax. Area will be charged. Helping Hands to Land & Building The Whole 100% of commercial property tax. Area Enrich Learning & 419 Highway 329, Fox Point rates for other municipal services will be Lifestyles Programming Account #3392104 charged. Society Land and Building The Whole 100% of commercial property tax. Area Hubbards Yacht Club 215 Highway 329 rates for other municipal services will be 10236975 charged. New Ross Farmers Land and Buildings The Whole 100% of commercial property tax. Area Association 5024 and 5032 Highway 12 rates for other municipal services will be New Ross charged. 03491323 Trustees of Chester Water Street The Whole 100% of resource property tax. Area Garden Club Chester rates for other municipal services will Account #10858615 also be granted an exemption. Effective date of April 1, 2020 Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 1St Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021 -1 57) Effective Date — April 21, 2021 Tax Exem tion B -Law #74 (continued SCHEDULE "C" Page9of14 The Council may, by By -Law, to the extent and under the conditions set out in the by-law, provide that the tax payable with respect to all or part of the taxable commercial property of any non-profit community, charitable, fraternal, educational, recreational, religious, cultural or sporting organization named in the by-law be reduced to the tax that would otherwise be payable if the property were a residential property, inclusive of area rates as set out in 71(2) of the Municipal Govemment Act as is determined by Council from year to year to the extent set out in column three. OWNER PROPERTY EXTENT OF EXTENT OF APPLICATION EXEMPTION Captain Kidd Rod & Gun Club Land & Building The Whole The Residential Rate is applied rather East Chester, NS than the Commercial Rate. Area rates Account #663255 for other municipal services will be charged. Chester Yacht Club Land & Building The Whole The Residential Rate is applied rather South Street, Chester, NS than the Commercial Rate. Area rates Account #730033 for other municipal services will be charged. Clarke Lodge No. 61 A.F. & A.M. Land & Building Queen Street, Chester, NS The Whole The Residential than the Commercial Rate is applied Rate. Area rather rates Account #805645 for other municipal services will be charged. Norwood A.M. Lodge No. 135 A.F. & Land & Building New Ross, NS Account #3542777 The Whole The Residential than the Commercial for other municipal Rate services is applied Rate. Area will rather rates be charged. The Thunderbird Recreation Land The Whole The Residential Rate is applied rather Association East River, NS than the Commercial Rate. Area rates Account #5053692 for other municipal services will be charged. Land & Hall The Whole The Residential Rate is applied rather East River than the Commercial Rate. Area rates Account #359289 for other municipal services will be charged. Chester Golf Club Land & Buildings The Whole The Residential Rate is applied rather 1201 2061 212 Golf Course than the Commercial Rate. Area rates Road, Chester Account #00729779 for other municipal charged. services will be Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 15t Reading -Council —March 25, 2021 2n6 Reading -Council —April 15, 2021 Effective Date —April 21, 2021 (2021-140) (2021 -1 57) Tax Exemption BVmLaw #74 (continued) _ _ _ Page 10 of 14 SCHEDULE Buildings, pump stations, deep well pumps, main transmission lines, distribution lines, meters and associated plant and equipment of a municipal water utility under Section 71(1) (e) of the Municipal Go vemmen t Act to the extent set out in the last two columns of this Schedule. OWNER Municipality of the District of Chester PROPERTY Mill Cove Water Utility Account Number 9490450 EXTENT OF APPLICATION The Whole Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 1St Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021 -1 57) Effective Date — April 21, 2021 EXTENT OF APPLICATION 100% of commercial property tax. Area rates for other municipal services will be charged. Tax Exemption By -Law 4F74 (continued SCHEDULE E Page 11of 14 The Council may, by By -Law, exempt any day care licensed under the Day Care Act from taxes payable in respect of commercial and business occupancy assessment. Properties to be taxed under Section 71A and 71B of the Munklpa/GovemmentActin the manner set out in the last two columns of this Schedule. EXTENT OF OWNER PROPERTY APPLICATION EXTENT OF EXEMPTION Brenda Cook -Forest 1540564 Commercial The Residential Rate is applied rather than Ocean View Children=s Land, Dwellings, Day Care the Commercial Rate. Area rates for other Centre Buildings municipal services will be charged. Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 15t Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021 -1 57) Effective Date — April 21, 2021 Tax Exemption By -Law #74 (continued Page 12 of 14 Annotation for Official By -Law Book Date of First Reading March 25, 2021 (2021 - 140) Date of advertisement of Notice of Intent to Consider March 31, 2021 Lighthouse NOW Progress Bulletin Date of Second Reading April 15, 2021 (2021-157) Date of advertisement of passage of By -Law April 21, 2021 Lighthouse NOW Progress Bulletin Date of mailing to Minister a certified copy of By -Law. May 18, 2021 Nature of Amendment Addition of Chester Garden Club (Account 05053455) to Schedule B. Effective Date April 21, 2021 I certify that this Tax Exemption for Municipal Water Utility, Charitable and Non -Profit Organizations By -Law #74 was amended by Council and published as indicated above Mav 18, 2021 Pamela M. yra, Municipal Clerk Date . • .r tit, . Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 1St Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021-157) Effective Date — April 21, 2021 �m Take it9otice that Chester municipal Council conducted Second and Final Reading for consideration of an amendment to the following By -Law on April 15, 2021 as noted below. i he amendment will become effective as of the date of this publication: { tTax Exemption'j• ::• • •- 1 Jim, ! - i j .. Aa aLer Utilities• • Licensed I • Cares, 0 SO • • ,1a.m. and .4 p.m. at tne ACIMInis r- • of the Municipality of _ District I King I Street, Chester or on the website at www.chester. or by contacting the undersigned at (902) 2754109 or via nal ,. pmyraPchestenca. rnela M. MA ra 192189 I, Pamela M. Myra, Municipal Clerk of the Municipality of the District of Chester cio hereby certify that the above is a true copy of an advertisement duly advertised in the LighthouseN011V Progress Bulletin on Wednesday, April 21, 2021. Given under the hand of the Municipal Clerk and under the Muni�ip�ality this mela- -. �u,nici corporate seal of the said 18th day of May 2021. ,ra pal Clerk � � ,il. Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 15t Reading -Council —March 25, 2021 (2021-140) 2nd Reading -Council —April 15, 2021 (2021-157) Effective Date — Ap ri 121, 2021 Tax Exemption By -Law if74 (continued Page 14 of 14 April 21, 2021 Addition of Chester Garden (10858615) Club to Schedule B. October 25, 2017 Addition of Our Health Centre (Account 05053455) to Schedule A April 22, 2015 Addition of New Ross Farms Association (Account 03491323) to Schedule B November 19, 2014 Addition of Chester Art Centre (Account 03744304) to Schedule A August 6, 2014 Addition of Chester Art Centre (Account 03477312) t Schedule A April 1, 2014 Addition of Chester Municipal Heritage Society (Account 00948845) to Schedule A Addition of Chester Golf Club (Account 00729779) to Schedule C May 29, 2013 Removal of Sims Settlement Community Association from Schedule B Addition of Hubbards Yacht Club (Account 10236975) to Schedule B Notice of Intention to Amend —Committee of the Whole —March 18, 2021 (2021-134) 1St Reading -Council —March 25, 2021 (2021-140) 2nd Reading - Council — April 15, 2021 (2021-157) Effective Date — April 21, 2021