Alberta Municipal Affairs has published a document entitled Property Tax Exemptions in Alberta – a guide, which 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.
Lloydminster non-profit organizations must meet the following requirements to qualify for property tax exemption:
- 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.
- Property must be owned or leased by a non-profit organization
- Unrestricted more than 70% of the time
- Charitable and benevolent purpose that benefits the general public for at least 60% of the time that the property is in use
- Not restricted access by race, culture, ethnic origin, religious belief, property ownership, unreasonable fees or other membership requirements
- The property cannot be used in operation of a professional sports franchise
Non-Profit Organizations property tax exemptions are administered through the City of Lloydminster’s Non-Profit Organization Property Tax Exemptions Policy.
Deadlines and Limitations
- 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 is 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.
Applications and attachments must be submitted by September 30th for exemption in the following tax year.
Applications and attachments may be emailed to taxes@lloydminster.ca or mailed to City Hall.