Tax Exemptions for Non-Profits
Each year, the City considers requests for tax property exemptions from non-profit organizations. To help guide these decisions and ensure a fair, consistent and transparent process, the City is developing a Community Non-Profit Tax Exemption Policy.
Community consultation on the proposed policy took place in October 2018. This included stakeholder sessions and an online survey. Input gathered through the consultation process included a call for greater clarity and ensuring fairness and transparency. A report with the findings will be presented at a meeting of Executive Committee November 27 and the proposed policy is expected to be presented at the December 17 meeting of City Council. Read the report.
Property taxes are the main source of revenue for the City. This revenue is required to cover the costs of delivering City services. When a property tax exemption is granted, the cost is spread across the remaining tax base to maintain funding for services. Property tax exemptions are one tool available to support organizations that serve a public need.
Provincial legislation grants property tax exemptions for public properties such as schools, public hospitals, places of public worship, and provincially or municipally owned public buildings or land. City Council has no authority over these exemptions.
City Council considers property tax exemptions for other properties within city limits. These decisions must balance community need with affordability for taxpayers. Currently, the City considers property tax exemptions in five categories: heritage, housing, downtown residential, boundary alterations, and non-profit and charitable organizations. All categories are currently guided by a Council approved policy, except for the non-profit and charitable category.
The purpose of the proposed Community Non-Profit Tax Exemption Policy is to:
- Set the parameters under which the City will consider applications for property tax exemptions from non-profit organizations with financial need
- Provide fair, consistent treatment and consideration for all applicants from the non-profit sector
- Support the services and organizations in financial need that further Council’s priorities, as outlined in Design Regina: The Official Community Plan, without placing an undue burden on Regina property taxpayers