Tax Exemptions for Community Organizations Policy (Policy 10)
Shelburne, Nova Scotia
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## POLICY PURPOSE
It shall be the policy of the Municipality of the District of Shelburne ("Municipality") to provide a standard policy for tax exemptions for properties owned by a named registered Canadian charitable organization or non-profit community, charitable, fraternal, educational, recreational, religious, cultural, or sporting organizations, where Council determines that the organization provides a service that might otherwise be a responsibility of Council.
## DEFINITIONS
For the purposes of this Policy:
- a) "Registered Organization" means an organization that is a verifiable named registered Canadian charitable organization or a non-profit organization that is a verifiable legal entity in good standing with the Nova Scotia Registry of Joint Stock Companies.
- b) "Eligible Property" means the property listed in Schedule "A" (by assessment account number) that is owned and used in accordance with this Policy.
- c) "Owner" means the person(s) or entity shown on the property title/deed.
- d) "Reimbursement Amount" is the portion of municipal taxes (including area rates) that would have been payable to the Municipality if not for the Tax Exemption calculated on a daily prorated basis from the date the exemption ended to the end of the applicable taxation period (March 31st).
- e) "Tax Exemption" means the exemption from municipal taxation described in this Policy, subject to compliance with all terms and conditions.
## TAX EXEMPTION SCOPE
The property of the organizations listed in Schedule "A" that would otherwise be classified as commercial, residential, or resource property shall be totally exempt from taxation, including area rates, in the Municipality, subject to ongoing compliance with this Policy.
## ELIGIBILITY REQUIREMENTS (OWNERSHIP, REGISTRATION, USE)
To qualify for, and continue to receive, a Tax Exemption under this Policy the Registered Organization must:
- a) provide a Canadian Charitable registration number or Nova Scotia Registry of Joint Stock Companies registration number and proof of good standing; and
## Policy 10
## TAX EXEMPTIONS FOR COMMUNITY ORGANIZATIONS
- b) not have any outstanding fees, reports or taxes owed to the Municipality of the District of Shelburne
## USE
The Eligible Property must be occupied and used for the purposes described in Schedule "B" and in accordance with this Policy.
## DUTY TO NOTIFY CHANGES
The organization must notify the Municipality in writing, without delay, of any change that could affect eligibility, including:
- a) change in legal name;
- b) loss of good standing, dissolution, revocation, or wind-up;
- d) change in use away from the exempt purpose, as described in Schedule "B".
- c) sale, transfer, or other disposition of the Eligible Property;
Failure to notify may result in cancellation of the Tax Exemption and recovery of taxes as set out in next section. All recovery and adjustments of taxes will be effective the earliest date of which any above noted changes occurred.
## RECOVERY OF TAX EXEMPTION/PRO-RATED REIMBURSEMENT
Where a Tax Exemption has been granted for a taxation year and eligibility ends for any reason during that year, the Municipality may:
- a) pro-rate the exemption to the last day the organization remained eligible; and
- b) issue an invoice to the Registered Organization for the Reimbursement Amount.
## RESPONSIBILITY FOR PAYMENT
The Reimbursement Amount is payable upon issuance of an invoice and due in accordance with the Municipality's standard payment terms.
## REVIEW
This Policy shall be reviewed annually to examine the tax-exempt status of the properties exempted by this Policy.
## APPLICATION DEADLINE
A completed Schedule "B" must be submitted to the Municipality by January 31st annually for each organization seeking exemption under this Policy.
## VERIFICATION
The Municipality may request additional documentation at any time to verify eligibility, including proof of:
- a) legal existence and good standing;
- b) ownership; and
- c) continued qualifying use.
Failure to provide requested documentation may result in suspension or cancellation of the Tax Exemption for that year.
## REPEAL
Tax Exemption Policy adopted by the Council of the Municipality of the District of Shelburne on the 27th day of July, 2015, is hereby repealed.
THIS IS TO CERTIFY that the Council of the Municipality of the District of Shelburne duly passed the policy respecting Tax Exemptions for Community Organizations on the 25 th day of March 2026.
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SIGNED this
day of March
- 2026.
WARDEN
W. Mackod.
CHIEF ADMINISTRATIVE OFFICER
Approved by Council: February 11, 2026
Effective Date: April 1, 2026
Amended Date: March 25, 2026 (Amendment: Schedule A updated)
## Schedule "A"
| Assessment District | Organization | Assessment Account No. |
|-----------------------|-------------------------------------------|--------------------------|
| 1 | Ingomar/Roseway Fire Department | 01854143 |
| 1 | Harbour Fire Department | 01855646 |
| 1 | The Leisure Hour Club | 04561929 |
| 1 | Clyde River Society & Cemetery | 00759627 |
| 2 | Birchtown Community Centre Association | 03401669 |
| | Black Loyalist Heritage Society | 04438442 |
| | Black Loyalist Heritage Society | 10486610 |
| 2 | Roseway Community Hall | 04048342 |
| 3 | 3086659 Nova Scotia Limited | 09717846 |
| 3 | Sandy Point Community Recreation Group | 01190466 |
| 3 | Sandy Point Community Recreation Group | 02601761 |
| 3 | Sandy Point Community Recreation Group | 09717803 |
| 3 | Sandy Point Community Recreation Group | 02578549 |
| 4 | Ohio Recreation Centre | 02614693 |
| 4 | Ohio Recreation Centre | 03606945 |
| 4 | Upper Clyde Social Club | 00760331 |
| 5 | Jordan Lodge IO0F | 02270161 |
| 5 | Jordan Bay Community Club | 02268841 |
| 5 | Jordan Bay Community Club | 08413983 |
| 6 | West Green Harbour Recreation Association | 03401774 |
| 7 | Louis Head Historical Society | 00758191 |
| 7 | Sable River Community Hall | 01500791 |
| 7 | Sable River Community Hall | 04108698 |
## Schedule "B"
To be submitted by January 31st, annually.
Municipal District
Phone:
## Registered Organization
Name
Email:
Service Provided to the Community:
Registry of Joint Stocks Number:
Canadian Charitable Registration Number: \_
## Eligible Property
Legal Ownership Name
Phone:
Email:
Name (Printed)
Name (Signed)
Date
For Internal Use Only:
- [ ] Registration Number and Proof of Good Standing
- [ ] - No Outstanding Reports, Fees or Taxes
Councillor
Date