CPS2012-070

That the SPC on Community and Protective Services Recommendations contained in Report CPS2012-070 be adopted as follows: That Council: 1. File the Administration Recommendation contained in Report CPS2012-0707; and 2. Approve Option 2 as contained in Report CPS2012-0707, page 4 of 7, under Section, Investigation: Alternatives and Analysis, as follows: Option 2 Council pass a bylaw using Section 364 of the MGA to completely exempt all RA properties from both the municipal and provincial property tax. Policy Setting Considerations • Property tax exemption decisions are made outside of the legislated property tax exemption framework. • Creates inequity between other similar non-profit organizations (e.g. private clubs) that do not receive a property tax exemption. • There could be future requests from organizations for such consideration by Council. • The share of municipal and provincial property taxes from which RAs would be exempt would be shifted to non-residential taxpayers. • No additional expense for system upgrades. • There will no longer be a need to defend the taxable status of RAs at the CARB. The provincial government might not feel it necessary to clarify the amended sections of COPTER and the sections of the MGA that deal with tax exemptions.