Property Tax Exemptions
Alberta Municipal Affairs published a document entitled Property Tax Exemptions in Alberta – a guide, that is intended to help 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 the information requested by the municipality 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 three years after this period has expired, a new application is required.
- If a non-profit organization purchases or leases a property after the deadline for submission, they may still apply. It will be at Council's discretion to approve an exemption for the portion of the year that the non-profit organization occupied the property.
Applications and supporting documents may be emailed to taxes@lloydminster.ca or mailed to City Hall, 4420 50 Avenue, Lloydminster, AB, T9V 0W2.
The deadline to apply is September 30 for an exemption in the following tax year.
Contact Us
City of Lloydminster
4420 50 Avenue, Lloydminster
AB/SK, T9V 0W2
Phone: 780-875-6184
Fax: 780-871-8345
Email: info@lloydminster.ca