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Property Tax Exemption
Alberta Municipal Affairs has published a document entitled – Property Tax Exemptions in Alberta – a guide. The Publication is intended to be helpful to members of non-profit organizations, municipal administrators, property assessors and others who have an interest in property tax exemption. The document provides more explanation regarding the Municipal Government Act and the Community Organization Property Tax Exemption Regulation (COPTER) that are incorporated into the Lloydminster Charter. The benefit in the guide is a process to focus on specific property tax exemption for non-profit organizations. They provide some steps that will assist with decision making. 

Application for Property Exemption

Following this process will provide consistency within our community as well as with other municipalities within Alberta for the granting of property tax exemption. Application of this process assures ratepayers that careful scrutiny and consideration is applied before a property tax exemption is granted to a requesting organization.

At the Council Meeting on October 28, 2013 Council approved the use of this guideline and process going forward for all the properties within the City of Lloydminster boundaries. A new policy is being developed and intended to come info effect before the end of 2017. 


Key things to remember:
  • Non-profit organizations applying must meet the following requirements:
  - Facility must be described in Section 314 of the Lloydminster Charter and meet the qualifications and conditions of the Community Organizations Property Tax Exemption Regulation

-
 Funds of the organization must be used for the purposes of the organization and not for the benefit of the organization's directors or employees

- The property must be able to meet specified accessibility and time of use requirements.
 
  1.  Property must be owned or leased by a non-profit organization
  2. Unrestricted more than 70% of the time
  3. Charitable and benevolent purpose that benefits the general public for at least 60% of the time that the property is in use
  4. Not restricted access by race, culture, ethnic origin, religious belief, property ownership, unreasonable fees or other membership requirements
  5. The property cannot be used in operation of a professional sports franchise

- Failure to provide information requested by the municipality in order to determine qualifications for an exemption may result in termination of the exemption

- The onus is on the non-profit organization to self-identify through the application process 

- Exemptions may only be approved for a maximum of a three year period. After this time period has expired a new application will be required 

- If a non-profit organization purchases a property after the deadline for submission, they may still submit an application and it will be at Council's discretion to approve an exemption for the portion of the year that the non-profit organization owned the property.



Questions can be directed to the Taxation Clerk at 780 875-6184 Ext. 2124.



Contact Us
Contact
Kyle Sattler
Property Taxes

Email
Ph: 780-875-6184 Ext. 2124
Fx: 780-871-8345

Hours: 8:00 am to 5:00 pm