Whereas offering permissive tax exemptions to non-profit societies is a valuable tool to support the creation of non-market housing; And whereas municipalities have the authority to grant permissive tax exemptions to non-profit societies which create non-market housing but regional districts do not: Therefore be it resolved the UBCM urge the Province to amend the Local Government Act to expand regional districts authority to include granting permissive tax exemptions to not-for-profit societies for non-market housing.
Ministry of Housing and Municipal Affairs Regional districts have tools to support affordable housing including the ability to waive or reduce development finance charges. The types of properties that a regional district board may grant a permissive tax exemption to are those that may provide a regional or provincial benefit to community members, regardless of their location. Regional district service areas can be quite small with a limited tax base. The legislation limits the permissive exemption authority of regional district boards so that the remaining tax base does not end up with an unmanageable tax burden. Municipal mayors and councils are directly elected by the community they represent and, for the most part, provide services across the entire jurisdiction. They also have the authority to levy taxes on the properties that receive these services. The legislation respects this direct connection between the elected council and the electors by providing them with an expanded authority to permit property tax exemptions for not-for-profits that they judge are beneficial to the community and are willing to increase the tax burden on the remaining community for that benefit.