* 1. Which stakeholder group do you most identify with?

* 2. Which Municipality do you live in?

* 3. Community Organization Property Tax Exemption Regulation – New (Repealed and Replaced)

See the full draft Community Organization Property Tax Exemption Regulation with proposed changes.

This regulation sets out the conditions and qualifications for property tax exemptions for non-profit organizations that carry out a charitable or benevolent purpose for the benefit of the general public.

What’s changing: Repeal and replace the regulation with a re-organized and amended version to improve its usability and ensure transparent, fair and consistent property tax exemptions for non-profit organizations that carry out charitable, valuable work to the general public and vulnerable populations. The new version of Community Organization Property Tax Exemption Regulation (COPTER) would include the following amendments:
  • re-organize the regulation into four parts;
  • revise four definitions: “charitable and benevolent purpose”, “general public”, “minor fee”, and “professional sports franchises”;
  • update the General Rules restrictions to reflect current Alberta Human Rights legislation;
  • simplify approach for organizations to demonstrate that a service is being provided to the targeted segments of the general public;
  • exempt Class A bingo facilities;
  • align the subsidized accommodation model currently in place for lodges for other similar subsidized residential accommodations operated by non-profits to ensure equitable treatment of property tax exemptions;
  • create a separate part in COPTER for Residents Associations;
  • increase administrative flexibility by granting municipalities the authority to set their own administration deadlines to meet local needs; and
  • remove the existing expiry date on the regulation.
Please provide your feedback on this new draft regulation below.

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