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HomeMy WebLinkAboutBylaw 1882 - Tax Incentive Bylaw3(neehill COUNTY BYLAW NO 1882 TAX INCENTIVE BYLAW FOR COMMUNITY FAMILY MEDICINE CLINICS WITHIN THE COUNTY WHEREAS, the County considers it desirable to encourage the development and revitalization of non- residential properties for the general benefit of the municipality and to promote small business development within the County. AND WHEREAS, Council wishes to pass a tax incentive bylaw to provide tax incentives for the maintenance and development of Community Family Medicine Clinics within the County pursuant to section 364.2 of the Municipal Government Act. NOW THEREFORE, the Council of Kneehill County enacts as follows: PART ONE PURPOSE, DEFINITIONS, AND INTERPRETATION 1. Purpose- The purpose of this bylaw is to: (a) encourage business development of non-residential properties that operate as Community Family Medicine Clinics in the County for the general benefit of the municipality; (b) establish tax exemptions in accordance with section 364.2 of the Municipal Government Act for Assessed Persons operating businesses that operate as Community Family Medicine Clinics within the County where the criteria and requirements set out in this bylaw are met; (C) provide a process for an application for a tax exemption under this bylaw; and provide a process for review by Council of the refusal or cancellation of a tax exemption under this bylaw. 2. Definitions- In this Bylaw: (a) "Applicant" means a person who applies for an Exemption; (b) "Application Fee" means the fee established by this bylaw to be paid at the time an application is submitted pursuant to this bylaw; (c) "Assessed Person" means an assessed person as defined under section 284(1) of the Municipal Government Act; (d) "CAO" means the chief administrative officer of the County, or their delegate; (e) "Community Family Medicine Clinic" means a business located in the County in which at least one full-time equivalent family medicine physician licensed by the College of Physicians and Surgeons of Alberta practices and provides family Bylaw No. 1882, Tax Exemption for Family Medicine Clinics in Kneehill County Page 2 of 7 medicine services to members of the public, and for which at least half of the physicians practicing at the clinic are also actively maintaining hospital privileges at the Three Mills Health Centre (Hospital); (f) "Complete Application" means an application submitted pursuant to this bylaw that includes the Application Fee, the application form, any information and documents set out on the application form and any additional application requirements for the tax incentives under this bylaw, including any additional documentation requested by the County to verify the accuracy of the information provided; (g) "County" means the municipality of Kneehill County; (h) "Council" means the Council of the County; W "Decision" means the decision to grant an Exemption, to reject the Exemption application, or to cancel an Exemption; (j) "Exemption" means the portion of municipal taxes on small business non- residential property that have been determined to be exempt in accordance with this bylaw; (k) "Municipal Government Act" means the Municipal Government Act, RSA 2000, c M-26; (I) "New Development" means a Property that is under construction pursuant to an approved development permit and building permit from the County; (m) "Non-residential Property" means the type of property falling within the assessment class specified in section 297(1)(b) of the Municipal Government Act; (n) "Property" means the property or property on which an Applicant is applying to qualify for an Exemption; (o) "Qualifying Property" means a property which meets the criteria under this bylaw for an Exemption; 3. Interpretation- The following rules apply to interpretation of this bylaw: (a) headings, titles, margin notes, and preambles in this bylaw are for ease of reference only; (b) gender -specific words, phrases, and references are intended to be gender - neutral, and the singular includes the plural as the context requires; (c) every provision of this bylaw is independent of all other provisions and if any provision of this bylaw is declared invalid by a Court, all other provisions of this bylaw remain valid and enforceable; and (d) references to bylaws and enactments in this bylaw include amendments and replacement bylaws and enactments, and regulations and orders thereunder. 2 Bylaw No. 1882, Tax Exemption for Family Medicine Clinics in Kneehill County Page 3 of 7 PART TWO AUTHORITY AND ELIGIBILITY FOR EXEMPTION 4. Authority to Grant Exemption -The CAO has the authority to determine whether an Exemption will be granted in accordance with the terms and conditions of this bylaw. 5. Eligibility for Exemption - To be eligible for an Exemption, the following eligibility criteria must be met: (a) Requirements for a Qualifying Property: (i) be a Non -Residential Property physically located within the County, and either presently operates as a Community Family Medicine Clinic as defined in this bylaw, or is intended to operate as a Community Family Medicine Clinic once construction is complete if it is a New Development; (ii) if it is a New Development, has obtained all necessary development approvals from the County, and be capable of operating as a Community Family Medicine Clinic pursuant to the present zoning of the Property under the County's Land Use Bylaw; (iii) not be subject to tax forfeiture proceedings under the Municipal Government Act; (iv) and not have development compliance issues, be in violation of a development agreement, or be in violation of the Safety Code Act at any time during the taxation years for which the Exemption applies. (b) Requirements for Applicant: (i) Applicant is the Assessed Person or authorized agent for the Assessed Person; Assessed Person must be operating, or allowing the operation of, a Community Family Medicine Clinic on the Qualifying Property to which the small business tax applies, or intends to operate a Community Family Medicine Clinic if the Qualifying Property is a New Development; Assessed Person must not be in arrears or have amounts owing with regards to property tax, utilities, or other fees owed to the County; (iv) Assessed Person must not be in tax forfeiture under the Municipal Government Act; (v) Assessed Person and their agent must not furnish false information within an Application, or furnish false information or misrepresent any fact or circumstance to the County whether as part of the application process or during the term of any Exemption that is granted; and (vi) Assessed Person and their agent must meet all requirements under this bylaw and the Municipal Government Act. 3 Bylaw No. 1882, Tax Exemption for Family Medicine Clinics in Kneehill County Page 4 of 7 6. The CAO may exercise discretion to refuse to have the County grant an Exemption when: (a) an entity related to the Assessed Person is in tax forfeiture under the Municipal Government Act; or (b) the Assessed Person is involved in litigation with the County. PART THREE APPLICATION AND DECISION PROCESS 7. Application for Exemption- The application process for an Exemption is as follows: (a) Applicants must submit a Complete Application to the County, and the County has the discretion to reject applications that are incomplete, ineligible, or provided after the deadline provided in this bylaw; (b) Applicants must submit a non-refundable application fee as per the County's Master Rates Bylaw as amended, unless this requirement is waived by the CAO; (c) a Complete Application must be received no later than the last business day of April of the year in which a Qualifying Property and Assessed Person would qualify for an exemption pursuant to this bylaw; (d) Applicants whose applications are returned as incomplete or ineligible may resubmit an application prior to June 1, without payment of a further application fee; (e) notwithstanding the Complete Application requirements, the County may require additional information that, in the discretion of the County, is necessary to complete the application and may require the Applicant's consent to be given for the County to obtain such additional information; (f) the County will advise Applicants in writing if their application is accepted for consideration; and (g) applications accepted for consideration will become the property of the County and may not be returned. 8. Decision on Exemption- If the CAO grants an Exemption, the CAO will issue a written Decision to the Applicant outlining the following information: (a) the taxation years for which the Exemption applies, which must not include any taxation year earlier than the taxation year in which the Exemption is granted, if applicable; (b) any conditions the breach of which will result in the loss of the Exemption and the taxation year or years in which the conditions apply; (c) the amount of the exemption, to be determined in accordance with sections 11 and 12 of this bylaw; and (d) any other information or conditions provided by the County. M Bylaw No. 1882, Tax Exemption for Family Medicine Clinics in Kneehill County Page 5 of 7 9. If the CAO refuses to grant an Exemption, the CAO will issue a written Decision to the Applicant outlining the following information: (a) the reasons why the Property fails to qualify for the Exemption; and (b) the date by which an application for an appeal to Council must be submitted. 10. The following applies to any Decision issued by the CAO to grant an Exemption: (a) the CAO may set conditions requiring the Applicant to provide information requested by the County to enable the County to monitor whether the Property continues to meet the terms of this bylaw throughout the period for which the Exemption is granted, or to ensure that the calculation of the Exemption is accurate, including the provision by the Applicant of consent for the disclosure of such information to the CAO by employees or agents of the County, other governments, government agencies, or other persons; (b) it will be a deemed condition that section 5 of this bylaw be complied with on an ongoing basis; (c) at any time, the CAO may require the Applicant to provide any documents as the CAO may deem necessary to verify any information contained in the application or to confirm ongoing compliance with the eligibility criteria of the Exemption; and (d) when a condition of the Decision is breached, a Property no longer qualifies for an exemption under this bylaw, or information becomes available that shows that the Property should not qualify for an exemption under this bylaw, the CAO will issue a written Decision cancelling the exemption, provide the reasons why the exemption has been cancelled, what criterion or conditions must be met in order for the exemption to be reinstated (if applicable), and the date by which an application for an appeal to Council must be submitted. PART FOUR APPLICATION OF EXEMPTION 11. Amount of Exemption- If an Exemption is granted by the CAO for a New Development: (a) the Qualifying Property will be exempt from municipal taxation during the period the New Development is under construction, provided the Assessed Person provides information satisfactory to the CAO confirming that the New Development is intended to operate as a Community Family Medicine Clinic once construction is complete; (b) during the period of construction, the Qualifying Property will only be exempt from taxation for any areas of the Qualifying Property that are intended to operate as a Community Family Medicine Clinic once construction is complete, and other areas of the Qualifying Property will not qualify for an Exemption if they are not intended to operate as a Community Family Medicine Clinic once construction is complete; 5 Bylaw No. 1882, Tax Exemption for Family Medicine Clinics in Kneehill County Page 6 of 7 (c) the Qualifying Property will continue to be exempt from municipal taxation for the duration of time specified in the Decision granting the Exemption provided it continually operates as a Community Family Medicine Clinic once construction of the New Development is complete; and (d) once construction is complete, the Qualifying Property will only be exempt from taxation for any areas of the Qualifying Property that are operated as a Community Family Medicine Clinic, and other areas of the Qualifying Property will not qualify for an Exemption if they are not operated as a Community Family Medicine Clinic. 12. If an Exemption is granted by the CAO for an existing Property: (a) the Qualifying Property will be exempt from municipal taxation for the duration of time specified in the Decision granting the Exemption provided it continually operates as a Community Family Medicine Clinic; (b) the Qualifying Property will only be exempt from taxation for any areas of the Qualifying Property that are operated as a Community Family Medicine Clinic, and other areas of the Qualifying Property will not qualify for an Exemption if they are not operated as a Community Family Medicine Clinic 13. Term of Exemption (a) An Exemption on a single Qualifying Property may be considered for up to three (3) taxation years, and can be renewed for further terms on written application to the County. 14. Prior Incentive Program (a) if an Exemption is granted in this bylaw, then any prior tax incentives or exemptions being received by the Assessed Person related to the Qualified Property shall no longer be received. 15. Cancellation of Exemption- If at any time after an Exemption is granted, the CAO determines that: (a) the Applicant or their application did not meet or ceased to meet any of the criteria which formed the basis of granting the Exemption; or (b) there was a breach of any condition provided for in the written Decision to the Applicant; the CAO may cancel the Exemption for the taxation year or years in which the criterion was not met or to which the condition applies. 16. A written decision to cancel an Exemption must be provided to the Applicant and must include reasons for the cancellation, identify the taxation year or years to which the cancellation applies, and provide the date by which an application for an appeal to Council must be submitted. 10 Bylaw No. 1882, Tax Exemption for Family Medicine Clinics in Kneehill County Page 7 of 7 PART FIVE APPEAL TO COUNCIL 17. An Applicant may appeal to Council in the following situations (a) an Application for Exemption is refused or rejected; or (b) an Exemption is cancelled for one or more taxation years. 18. A request for appeal must be in writing and be received by the CAO no later than the time and date specified in the Decision in which the Exemption was rejected or cancelled. 19. Council will consider an appeal at: (a) a regularly scheduled meeting of Council; or (b) a special meeting of Council. 20. The Applicant shall be advised of the date and time that Council will meet to consider the appeal and has the right to make representations to Council at that meeting. 21. Remedies available to Council upon conclusion of an appeal are: (a) Council may uphold or revoke a decision of the CAO with respect to the outcome of an application or cancellation of an Exemption; or (b) Council can revise, or direct the CAO to revise, a Decision with respect to the outcome of an application or cancellation of an Exemption. 22. In accordance with section 460(7) of the Municipal Government Act, complaints about a Decision may not be made to the Assessment Review Board. PART SIX COMING INTO EFFECT 23. This bylaw comes into effect April 251h, 2023. READ a first time on this 28th day of March, 2023. READ a second time on this 251h day of April , 2023. READ a third time and final time of this 25' day of April, 2023. Date Bylaw Signed 7 0, 04 -' -- Reeve Jerry Wittstock CYef Administrative Officer Mike Haugen