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Exemptions
Under Section 15 of the Taxation (Rural Area) Act, the following property is exempt from Rural Property Tax:
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land and improvements in a municipality |
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land and improvements owned by a municipal corporation |
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land consisting of a public road, way, highway or public square or park used exclusively for public purposes |
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a place of public worship |
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land used exclusively for a public cemetery, mausoleum or columbarium (not exceeding 2.023 ha) |
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fruit trees on farm land |
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improvements on land used for agriculture, horticulture, poultry or stock raising, including a farmer's dwelling |
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land and improvements vested in or held by Her Majesty, or held in trust for Her Majesty in right of Canada or of British Columbia , or held in trust for the public uses of British Columbia |
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land and improvements vested in or held by Her Majesty or another person in trust for or for the use of a tribe or body of Indians, and either unoccupied or occupied by a person in an official capacity or by the Indians |
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land and improvements of a university, orphanage, public hospital, asylum or home for care of the sick, aged and infirm or of persons who have a mental or physical disability, if the institution is supported by public donations, private charity or grants from the government and the buildings and land are used exclusively by the institution |
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Crown land held under a tree farm licence under the Forest Act, or held under an agreement with the government under the Forest Act, if both the land and the timber on it are subject to management by the licensee or holder for the purpose of growing continuously and perpetually, and harvesting, successive crops of forest products on a sustained yield basis |
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private schools |
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non-profit residences for the elderly |
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land and improvements owned or occupied and used exclusively by a
non-profit organization for activities that benefit the community |
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sewage treatment plants, manure storage facilities, effluent reservoirs, effluent lagoons, deodorizing equipment, dust and particulate matter eliminating equipment |
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land and improvements for future hospital requirements, designated by the Minister of Health, that are vested in or held by a non-profit society or corporation that has, as one of its objects, the operation of a hospital |
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land and/or improvements exempted by bylaw under section 809 (3), 810 (2) or 811(2) of the Local Government Act |
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land and/or improvements exempted under section 131 (6) or (8) of the School Act
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land and/or improvements owned or occupied by, or held in trust for, a registered charity and used primarily for the purpose of providing a recreational camp.
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Year in which exemption change takes effect
Under Section 17 of the Act, if a property is acquired by a person entitled to tax exemption or begins to be used for a purpose qualifying it for tax exemption, the exemption becomes effective in the taxation year following the year in which either |
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the property is acquired by the person |
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the change in use has occurred |
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Temporary grandfathering for camp properties
If a camp was exempt prior to the 2008 taxation year, the camp will remain exempt up to, and including, the 2010 tax year. This will provide camp owners time to consult with government regarding eligibility criteria or to seek registered charity status to continue to qualify for the exemption. |
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