City of Abbotsford - Permissive Tax Exemption Bylaw, 2021

Bylaw No. 3191-2021

Permissive Tax Exemption Bylaw, 2021

The Council of the City of Abbotsford, in open meeting assembled, enacts as follows:

Interpretation

1 The Interpretation Bylaw applies to this bylaw.

Definitions

2 In this bylaw:

"athletic or service club property" means land or improvements owned or held by an athletic or service club or association and used as a public park or recreation ground or for public athletic or recreational purposes;

"independent school property" means land or improvements exempt under section 220 (1) (l) of the Community Charter;

"local authority property" means land or improvements that are owned or held by a municipality, regional district or other local authority and that the council considers are used for a purpose of the local authority;

"municipal property taxes" means property value taxes for the year 2022 imposed under section 197 (1) (a) of the Community Charter;

"not for profit property" means land or improvements that are owned or held by a charitable, philanthropic or other not for profit corporation, and that the council considers are used for a purpose directly related to the purposes of that corporation;

"place of worship property" means a building set apart for public worship, and the land on which the building stands, that are exempt under section 220 (1) (h) of the Community Charter;

"surrounding independent school property" means, in relation to independent school property, a surrounding area of land not exceeding, in combination with the independent school property:

(a) 7 acres for an institution of learning that is regularly giving children instruction accepted as equivalent to that given in a public elementary school, and

(b) 15 acres for an institution of learning that is regularly giving children instruction accepted as equivalent to that given in a public secondary school.

"surrounding place of worship property" means, in relation to place of worship property, a surrounding area of land not exceeding the greater of

(a) 5 acres, and

(b) the area used for parking;

Local authority properties exempted

3 Each local authority property referred to in the following table is exempt from municipal property taxes:

Item	Column 1 Owner or Occupier of Property	Column 2 Folio Number	Column 3 Civic Address	Column 4 Extent of Exemption
1	BC Transit	6101072111	1225 Riverside Rd	Land and improvements
2	Reach Cultural Centre Society	5168017100	32388 Veterans Way	Land and improvements
3	Tourism Abbotsford Society (Tradex)	9700002430	1190 Cornell St	Land and improvements

Not for profit properties exempted

4 Each not for profit property referred to in the following table is exempt from municipal property taxes:

Item	Column 1 Owner or Occupier of Property	Column 2 Folio Number	Column 3 Civic Address	Column 4 Extent of Exemption
1	Abbotsford Alano Club	6223051608	2584 Cyril St	Land and improvements
2	Abbotsford Bibles for Mission Society	6154002221	2337 West Railway St	50% land and 50% improvements
3	Abbotsford Ravine Park Salmon Enhancement Society	9500016250	2395 Crescent Way	Land and improvements
4	Archway Community Services	5163034310	31943 South Fraser Way	Land and improvements (except that 1,854 square foot portion of improvements leased to a business)
5	Archway Community Services	6223051402	33914 Essendene Ave	Land and improvements
6	Archway Community Services	6223057301	2420 Montrose Ave	Land and improvements (except that 602 square foot portion of improvements used for interpretation and translation services)
7	Archway Community Services	6223063811	2539 Montvue Ave	Land and improvements
8	Archway Community Services	6223074321	33780 Laurel St	Land and improvements
9	Archway Community Services	6223078109	2408 Montvue Ave	Land and improvements
10	Bethesda Christian Association	7186073200	3260 Gladwin Rd	Class 1 residential land and improvements
11	Bethesda Christian Association	7189086100	3215 Trethewey St	Class 1 residential land and improvements
12	Bethesda Christian Foundation Society	1053073330	31126 Kingfisher Dr	Land and improvements
13	Bethesda Christian Foundation Society	5166055101	32553 Willingdon Cr	Land and improvements
14	Bethesda Christian Foundation Society	7191076160	32704 Chilcotin Dr	Land and improvements
15	Big Brothers Big Sisters of the Fraser Valley	6223075801	2445 West Railway St	Land and improvements (except that 1,112 square foot portion of improvements leased to a third-party not-for-profit)
16	Canadian Red Cross Society	6151045811	34220 South Fraser Way, Units #1 and #2	50% or land and 50% of improvements, limited to that 3,600 square foot portion of property leased by Canadian Red Cross
17	Communitas Supportive Care Society	6172066006	2837 Babich St	Land and improvements
18	Creative Centre Society for Mental Wellness	6223019105	2676 Gladys Ave	Land and improvements
19	Fraser Valley Child Development Centre	6171068100	32885 Ventura Ave	Land and improvements, limited to that 14,125 square foot portion leased by Fraser Valley Child Development Centre
20	Fraser Valley Child Development Centre	6171076508	32868 Ventura Ave	Land and improvements, limited to that 4,537 square foot portion leased by Fraser Valley Child Development Centre
21	Governing Council of the Salvation Army in Canada	6151005806	34081 Gladys Ave	Land and improvements
22	H.O.M.E.S: Healthy Opportunities for Meaningful Experiences Society	5163069603	31581 South Fraser Way	Land & Improvements (except that 11,434 square foot portion of improvements leased to various businesses)
23	John Howard Society Pacific Region	5168002710	32160 Tims Ave	50% land and 50% improvements
24	John Howard Society Pacific Region	6223077002	2411 West Railway St	50% land and 50% improvements
25	Kinghaven Peardonville House Society	1022067100	825 Peardonville Rd	Land and improvements
26	L.I.F.E Recovery Association	4158048801	32122 Melmar Ave	Land and improvements
27	L.I.F.E Recovery Association	5163006605	2693 Braeside St	50% land and 50% improvements
28	Lynnhaven Society	6170092910	33585 Braun Ave	Land and improvements
29	Lynnhaven Society	6170092920	33580 Braun Ave	Land and improvements
30	MAC Campus of Care	4159012020	32772 Marshall Rd	50% land and 50% improvements
31	Matsqui Unit #315 A.N.A.F Veterans in Canada	2101018706	30346 McNeil Ave	Land and improvements
32	Mennonite Central Committee BC	5163080810	31872 South Fraser Way	50% land and 50% improvements
33	Mennonite Central Committee BC	6223044400	33933 Gladys Ave	50% land and 50% improvements (except that 2,000 square foot portion of improvements used by Common Place Café and that 1,240 square foot portion of improvements used by Ten Thousand Villages store)
34	Mennonite Museum Society	4159092810	1818 Clearbrook Rd	Land and improvements (except that 942 square foot portion of improvements used by Coffee Shop)
35	Mennonite Museum Society	4159095604	1834 Clearbrook Rd	Land and improvements
36	MSA Society for Community Living	9500009920	2391 Crescent Way	Land and improvements
37	Northview Community Church (Cyrus Centre)	6170059606	2616 Ware St	Land and improvements
38	Phoenix Drug & Alcohol Recovery and Education Society (formerly: Positive Living Fraser Valley Society)	6171074202	32883 South Fraser Way, Units #108 and #108A	Land and improvements, limited to that 4,404 square foot portion leased by Phoenix Drug & Alcohol Recovery and Education Society
39	Royal Canadian Legion Branch No. 015	6223068811	2513 West Railway St	Land and improvements
40	SARA for Women Society	5166071700	2474 Sugarpine St	Land and improvements
41	Supportive Care Holdings Society	6171070810	104 2776 Bourquin Cr W	Land and improvements
42	Supportive Care Holdings Society	6171070820	105 2776 Bourquin Cr W	Land and improvements
43	Supportive Care Holdings Society	6171070830	103 2776 Bourquin Cr W	Land and improvements
44	Supportive Care Holdings Society	6171070840	102 2776 Bourquin Cr W	50% land and 50% improvements
45	Supportive Care Holdings Society	6171070860	208 2776 Bourquin Cr W	50% land and 50% improvements
46	Supportive Care Holdings Society	6171070870	207 2776 Bourquin Cr W	50% land and 50% improvements
47	Supportive Care Holdings Society	6171070880	206 2776 Bourquin Cr W	50% land and 50% improvements
48	Supportive Care Holdings Society	6171070890	205 2776 Bourquin Cr W	50% land and 50% improvements
49	Supportive Care Holdings Society	6171070910	203 2776 Bourquin Cr W	Land and improvements

Athletic and service club properties exempted

5 Each athletic or service club property referred to in the following table is exempt from municipal property taxes:

Item	Column 1 Owner or Occupier of Property	Column 2 Folio Number	Column 3 Civic Address	Column 4 Extent of Exemption
1	861 Silverfox Sponsoring Committee	9500013980	32470 Haida Dr	Land and improvements
2	Abbotsford Curling Club	6233053231	2555 McMillan Rd	Land and improvements
3	Abbotsford Fish & Game Club	9332020911	4161 Lakemount Rd	Land and improvements (except non-recreational use Class 1 land and improvements)
4	Abbotsford Horseshoe Club	3156041609	2308 Adanac St	Land and improvements
5	Abbotsford Judo Club	5165048000	31410 Maclure Rd	Land and improvements
6	Abbotsford Seniors’ Association	6223029707	33889 Essendene Ave	Land and improvements
7	Abbotsford Social Activity Association	6223031501	2631 Cyril St	Land and improvements
8	Bradner Community Club	9500005906	28780 Myrtle Ave	Land and improvements
9	Bradner Community Club	9500006108	5305 Bradner Rd	Land and improvements
10	Bradner Community Club	9500006303	5227 Bradner Rd	Land and improvements
11	Clayburn Village Community Society	7207062000	4315 Wright St	Land and improvements
12	Clayburn Village Community Society	9500006819	4304 Wright St	Land and improvements
13	Clayburn Village Community Society	9500015109	34819 Clayburn Rd	Land and improvements
14	Elks Rec. Children's Camp Society	1013055810	27863 0 Ave	Land and improvements (except non-recreational use Class 1 land and improvements)
15	Fraser Valley Antique Farm Machinery Association	9500013100	32470 Haida Dr	Land and improvements
16	Fraser Valley Conservancy	1052028820	South Fraser Way	Land and improvements
17	Fraser Valley Conservancy	7180040510	McKee Rd	Land and improvements
18	Fraser Valley Conservancy	7187058120	33350 Industrial Ave	Land and improvements
19	Girl Guides of Canada	9500007307	5315 Willet Rd	Land and improvements (except non-recreational use Class 1 land and improvements)
20	Jubilee Lawn Bowling Club	3156028220	33015 Bevan Ave	Land and improvements, limited to that 21,060 square foot portion of property leased by Jubilee Lawn Bowling Club
21	Ledgeview Golf & Country Club	7180060060	35997 McKee Rd	Land and improvements
22	Matsqui Hall Association	9500004501	5783 Wallace St	Land and improvements
23	Matsqui Hall Association	9500006901	33676 St Olaf Ave	Land & Improvements (except that 1,334 square foot portion of improvements leased to a third-party)
24	Mount Lehman Community Association	9500006601	Mt Lehman Rd	Land and improvements
25	Mount Lehman Community Association	9500007009	6418 Mt Lehman Rd	Land and improvements
26	Ridgedale Rod & Gun Club	8213060000	35655 Harris Rd	Land and improvements
27	Ridgedale Rod & Gun Club	9500004707	35606 Harris Rd	Land and improvements (except non-recreational use Class 1 land and improvements)
28	Scout Properties (BC/Yukon)	0002422050	SEC 6 TWP 20 NWD MER E	Land and improvements
29	Straiton Community Club	9324004207	4698 Sumas Mountain Rd	Land and improvements (except Class 2 land and improvements used for Utilities)
30	Twisters Gymnastics Club	9500013970	32470 Haida Dr	Land and improvements

Place of worship properties exempted

6 Each place of worship property referred to in the following table and any surrounding place of worship property are exempt from municipal property taxes:

Item	Column 1 Owner or Occupier of Property	Column 2 Folio Number	Column 3 Civic Address	Column 4 Extent of Exemption
1	Abbotsford Baptist Church	6154037701	33651 Busby Rd	Land
2	Abbotsford City Fellowship Society	9500003405	2413 McCallum Rd	Land
3	Abbotsford Gospel Society	6223021011	33868 Pine St	Land
4	Abbotsford Gospel Society	6232067605	2480 McMillan Rd	Land
5	Abbotsford Korean Presbyterian Church	9500003300	2597 Bourquin Cr E	Land
6	Abbotsford Pentecostal Assembly	9500002770	3095 Gladwin Rd	Land
7	Abbotsford Slavic Gospel Church	9500000106	29394 Huntingdon Rd	Land
8	Aberdeen Baptist Church	1044021007	28163 Swensson Ave	Land
9	BC Conference of Mennonite Brethren Churches	4162052207	2311 Clearbrook Rd	Land
10	BC Conference of Mennonite Brethren Churches	4162052402	31980 Oak Ave	Land
11	BC Conference of Mennonite Brethren Churches	4162052608	31966 Oak Ave	Land
12	BC Conference of Mennonite Brethren Churches	4162066504	2245 Clearbrook Rd	Land
13	BC Conference of Mennonite Brethren Churches	4162066607	2231 Clearbrook Rd	Land
14	BC Conference of Mennonite Brethren Churches	4162066610	2228 Holly St	Land
15	BC Conference of Mennonite Brethren Churches	4162067302	2244 Holly St	Land
16	BC Conference of Mennonite Brethren Churches	7175063600	3130 McMillan Rd	Land
17	BC Conference of Mennonite Brethren Churches	9032003604	310 Arnold Rd	Land
18	BC Conference of Mennonite Brethren Churches	9500000410	3160 Ross Rd	Land
19	BC Conference of Mennonite Brethren Churches	9500001310	32424 Huntingdon Rd	Land
20	BC Conference of Mennonite Brethren Churches	9500002607	2285 Clearbrook Rd	Land
21	BC Conference of Mennonite Brethren Churches	9500002701	2719 Clearbrook Rd	Land
22	BC Muslim Association	6153026308	1980 Salton Rd	Land
23	Catholic Independent Schools of Vancouver Archdiocese (St. James Parish)	1051085901	2767 Townline Rd	Land
24	Central Heights Church	3155040220	1661 McCallum Rd	Land
25	Central Valley Baptist Church	9500003508	33393 Old Yale Rd	Land
26	Christian & Missionary Alliance (Canadian Pacific District)	1055034110	3440 Mt Lehman Rd	Land
27	Christian & Missionary Alliance (Canadian Pacific District)	5166040650	2575 Gladwin Rd	Land
28	Christian Life Community Church	7211072700	35131 Straiton Rd	Land
29	Church of God in Christ (Mennonite)	9500000710	29623 Downes Rd	Land
30	Church of Jesus Christ of Latter-Day Saints in Canada	1055048406	30635 Blueridge Rd	Land
31	Church of the Nazarene (Canada Pacific District)	6141000321	2390 McMillan Rd	Land
32	Community Baptist Bible Church of Fraser Valley	9500004100	5525 Gladwin Rd	Land
33	Conference of Mennonites in BC	4161068900	2051 Windsor St	Land
34	Conference of United Mennonite Churches of BC	9500003004	32027 Peardonville Rd	Land
35	Congregation of the Prairie Chapel	9133040611	1929 Interprovincial Hwy	Land
36	Emmanuel Free Reformed Church	1055008680	3366 Mt Lehman Rd	Land
37	Fraser Valley Buddhist Temple	9500000908	28941 Haverman Rd	Land
38	Fraser Valley Hindu Cultural Society	3148009204	31545 Walmsley Ave	Land
39	Gateway Community Christian Reformed Church	9500009100	2884 Gladys Ave	Land
40	Gladwin Heights Pastoral Charge of United Church	7186060010	3474 Gladwin Rd	Land
41	Grace Communities Corp	6142039207	35190 Delair Rd	Land
42	Grace Evangelical Bible Church Society	6144048901	2087 McMillan Rd	Land
43	Grace Tabernacle	9500001408	721 Gladwin Rd	Land
44	Gurdwara Baba Banda Singh Bahadar Sikh Society	5163046830	31631 South Fraser Way	Land
45	Immanuel Covenant Reformed Church	9500022001	35063 Page Rd	Land
46	Immanuel Fellowship Baptist Church	1053052820	2950 Blue Jay St	Land
47	Kalgidhar Darbar Sahib Society	1055026410	30640 Blueridge Dr	Land
48	Khalsa Diwan Society of Abbotsford	6171021908	33091 Mill Lake Rd	Land
49	Khalsa Diwan Society of Abbotsford	6171050601	33117 Mill Lake Rd	Land
50	Khalsa Diwan Society of Abbotsford	6171050702	33094 South Fraser Way	Land
51	Khalsa Diwan Society of Abbotsford	6171061001	33089 South Fraser Way	Land
52	Life Spring Church Abbotsford	6154003000	2393 West Railway St	Land
53	Living Hope Christian Reformed Church	7182099706	34631 Old Clayburn Rd	Land
54	Maranatha Baptist Church	7190043010	3580 Clearbrook Rd	Land
55	Matsqui Evangelical Lutheran Church	9500004306	5781 Riverside St	Land
56	Mennonite Church BC	7192056090	3471 Clearbrook Rd	Land
57	Mill Lake Church	3154096510	33218 Marshall Rd	Land
58	New Life Christian Reformed Church	6142053611	35270 Delair Rd	Land
59	New Life Pentecostal Church	6154039104	33668 McDougall Ave	Land
60	Northview Community Church	7191035510	32040 Downes Rd	Land, as set out in Figure 1
61	Olivet Church Abbotsford	5167065910	2630 Langdon St	Land
62	Parish of St Matthew Abbotsford	6144048401	2010 Guilford Dr	Land
63	Peace Evan Lutheran Church	9500002210	2029 Ware St	Land
64	Roman Catholic Archbishop of Vancouver	3157024401	33333 Mayfair Ave	Land
65	Seventh-Day Adventist Church BC Conference	6143033201	1921 Griffiths Rd	Land
66	Society of Bethel Reformed Church of Abbotsford	7186073200	3260 Gladwin Rd	Land
67	Solid Rock Christian Fellowship World Outreach	6032038611	34371 4th Ave	Land
68	Trinity Christian Reformed Church	7189086100	3215 Trethewey St	Land
69	Trinity Lutheran Church	7191075030	3845 Gladwin Rd	Land
70	Trustees of Bradner Congregation of Presbyterian Church in Canada	9500001007	5275 Bradner Rd	Land
71	Trustees of Congregation (Calvin Presbyterian Church of Abbotsford)	7186022509	33911 Hazelwood Ave	Land
72	Trustees of Congregation of Abbotsford Gospel Hall	9500002905	2464 Parkview St	Land
73	Trustees of Congregation of Canadian Reformed Church	6150015002	33947 King Rd	Land
74	Trustees of Congregation of King Road Mennonite Brethren Church	3150082800	32068 King Rd	Land
75	Trustees of Congregation of Level Ground Mennonite Church	9500001512	31216 King Rd	Land
76	Trustees of McCallum Congregation of Jehovah	6150009101	1672 Salton Rd	Land
77	Trustees of Mount Lehman Congregation of United Church	9500001202	6256 Mt Lehman Rd	Land
78	Trustees of Mt. Lehman Congregation of Jehovah’s Witnesses	1053041030	31165 Gardner Ave	Land
79	Trustees of Trinity Memorial Congregation of United Church	6223011003	33737 George Ferguson Way	Land
80	Zion Christian Reformed Church Abbotsford	6142034507	35199 Delair Rd	Land

Figure 1

Independent school properties exempted

7 Each independent school property referred to in the following table and any surrounding independent school property are exempt from municipal property taxes:

Item	Column 1 Owner or Occupier of Property	Column 2 Folio Number	Column 3 Civic Address	Column 4 Extent of Exemption
1	Mennonite Educational Institute Society	7194047210	31638 Downes Rd	Land (maximum land area exemption limit to be calculated with adjacent folio #7195028400)

READ A FIRST TIME on October 4, 2021 READ A SECOND TIME on October 4, 2021 READ A THIRD TIME on October 4, 2021 NOTICE OF INTENTION TO ADOPT BYLAW PUBLISHED October 7, 2021 NOTICE OF INTENTION TO ADOPT BYLAW PUBLISHED October 14, 2021 ADOPTED on October 25, 2021