Item No Regional Council January 13, 2015

Transcription

1 P.O. Box 1749 Halifax, Nova Scotia B3J 3A5 Canada Item No Regional Council January 13, 2015 TO: Mayor Savage and Members of Regional Council SUBMITTED BY: Richard Butts, Chief Administrative Officer Jane Fraser, Acting Deputy Chief Administrative Officer DATE: January 6, 2015 SUBJECT: Tax Relief to Non-Profit Organizations: New Applications, Renewals, and Proposed ORIGIN November 3, 2014 Grants Committee approval with amendments of proposed additions, deletions, renewals and records management changes, for 2014 as presented in the staff report dated October 14, LEGISLATIVE AUTHORITY HRM Charter (2008) s. 79 (1) respecting discretionary grants and contributions. Administrative Order ADM Tax Relief to Non-Profit Organizations. RECOMMENDATION It is recommended that Regional Council repeal and replace Schedules 26, 27, 28, 29 and 30 of Administrative Order ADM Respecting Tax Relief to Non-Profit Organizations as set out in Attachments 1A, 2, 3, 4, 5, and 6 of this report.

2 Supplementary Report January 13, 2015 BACKGROUND Discretionary tax relief provided by the Municipality is non-transferable and must be renewed annually. The staff report dated October 14, 2014, was reviewed by the Grants Committee at their meeting of November 3, 2014, and any amendments, including corrections to typographical errors, have been incorporated into the revised Schedules attached to this report and the Budget Implications for DISCUSSION There are ten (10) changes to be made from the existing Schedules to the Administrative Order compared to the proposed new Schedules staff are recommending. These changes are as follows: 1. The removal of nine (9) organizations (10 properties) from the tax relief program as detailed in Table 1 of Attachment 1 of this report, effective April 1, 2014, for a combined saving of $57,220; 2. The removal of seventeen (17) organizations (20 properties) from the tax relief program as detailed in Table 2 of Attachment 1 of this report, effective April 1, 2014, for a combined saving of $132,272 to the tax relief program and corresponding cost to the 2014 Valuation Allowance; 3. The addition of Cross-Roads, Flip Flop, Fresh Start, Peninsula, Kabuki, Longhouse, McIntosh Run, Rooftops and Spryview non-profit housing cooperatives (85 properties) to Schedule 30, effective April 1, 2014, conditional upon payment of any prior year arrears or a signed payment plan, at a combined cost of $59,384; 4. The addition of the Dartmouth Yacht Club, Halifax Refugee Clinic, Hammonds Plains Fire Hall & Community Centre, LWF Firemen s (3214 Highway 2), and Purcell s Cove Social Club (505 Purcell s Cove Road), PAC Autism Nova Scotia, and the Bridge Centre for Arts and Technology (8 properties) to Schedule 29, effective April 1, 2014, conditional upon payment of any prior year arrears or a signed payment plan as applicable, at a combined cost of $49,184; 5. The removal of one (1) property owned by the Second Stage Housing from Schedule 29 and the addition of this same property to Schedule 28, effective April 1, 2014, conditional upon payment of any prior year arrears or a signed payment plan at an estimated cost of $7,730; 6. The removal of the Musquodoboit Harbour Lions Club from Schedule 29 and the addition of this same property to Schedule 26, effective April 1, 2014, conditional upon payment of any prior year arrears or a signed payment plan at an estimated cost of $5,310; 7. The decline of thirteen (13) applications as detailed in the staff report dated October 14, 2014; 8. The decline of twenty-seven (27) requests for an increase in level of tax relief; 9. The renewal of full or partial tax relief for (522 properties) in amended Schedules 26 to 30, effective April 1, 2014, conditional upon payment of any prior year arrears or a signed payment plan as applicable, for a combined total cost of $2,769,967; and 10. Reinstatement of that portion of property previously excluded from tax relief eligibility for the, 53 Ochterloney Street, Dartmouth, Canadian Red Cross 133 Troop Avenue, Dartmouth, and Bayside United Baptist Camp, Sambro Head, effective April 1, 2014, for a combined total cost of $162,280.

3 Supplementary Report January 13, 2015 Recommend Removal from Program in : Revisions. Table 1 of Attachment 1 has been amended to include the Porter s Lake & Myra Road Wilderness Club and the Taoist Tai Chi : these properties were sold in The ten properties have been removed from the applicable schedules. A saving of $57,220 has been incorporated back into the annual budget allocation and as such does not appear as a line item in the Budget Implications section of this report. Table 1. Attachment 1. Revised Proposed Removal from the Program in Assessment Values and Municipal Tax Rates Organizations Properties Combined Total Tax Pro-Rated Tax Relief Estimated Savings in $109,309 ($0) $57,220 Recommendation #7 of the staff report dated October 14, 2014, was withdrawn at the Grants Committee meeting of November 3, 2014, and in the alternative those properties not in compliance with Administrative Order ADM must be removed from the tax relief program. This Supplementary Report lists the properties to be removed in fiscal year in Table 2, Attachment 1. To transition these organizations to the new policy, the tax relief that would have been provided under the Tax Relief for Non-Profit Organizations Program will be applied to the 2014 Valuation Allowance. The aim is to provide time to renew expired leases, notify Property Valuation Services, or make provision in departmental operating budgets in Further detail is included in Attachment 1. To prevent duplication, a deduction of $132,272 has been noted against the tax relief program s budget to offset the cost to the 2014 Valuation Allowance 1. Table 2. Attachment 1. Proposed Removal from the Program in Assessment Values and Municipal Tax Rates Organizations Properties Combined Total Tax Valuation Allowance Cost Estimated Savings in $107,219 ($132,272) $132,272 As of September 29, 2014, the balance remaining in the Valuation Allowance was $2,096,704. Budget provision should be made for reinstatement of properties listed in Table 2 in fiscal year The Valuation Allowance is a budget category used to offset uncollectable receivables, tax assessment appeals, valuation, billing and account errors.

4 Supplementary Report January 13, 2015 Proposed Addition to the Program in The recommendation to add 92 properties was approved by the Grants Committee at their meeting of November 5, These additions have been incorporated into the revised Schedules 29 and 30 included as Attachments 5 and 6 of this report. Table 3. Proposed Additions in Assessment Values and Municipal Tax Rates Schedule Properties Combined Total Tax Cost of Proposed Tax Relief Schedule $237,546 ($59,384) Schedule 29 7 $82,225 ($49,184) TOTAL 92 $319,771 ($108,568) Recommended Increase in Level of Exemption At their meeting of November 3, 2014, the Grants Committee approved the following: An increase in tax relief for one (1) property owned by the Second Stage Housing. Because residency is only temporary the entire property is assessed at the Commercial rate: a partial increase is recommended based on the limited scale of accommodations. The reinstatement of tax relief on that portion of the premises previously excluded due to for-profit tenancy for the (October 14, 2014, report p.21) at the same rate. Reinstatement of tax relief on that portion of the premises previously excluded due to for-profit tenancy for the Canadian Red Cross (October 14, 2014, report p.32) at the same rate. Reinstatement of temporary residence for Bayside United Baptist Camp (October 14, 2014, report p.21) at the same rate. The facility does not constitute employment-related compensation. The committee overturned the staff recommendation to decline the Musquodoboit Harbour Lions Club s request for an increase and instead recommended full exemption based on the Eastern Shore Food Bank s occupancy of ~50% of the premises. If adopted by Council, the combined net increase in tax relief over the prior year is $31,739 for five (5) properties listed above. The full value of tax relief is itemized in Table 4 shown below and has been incorporated into the revised Schedules 26, 28 and 29 included in Attachments 2, 4, and 5 of this report. Table 4. Proposed Increase in Level of Tax Relief: Revised 2014 Assessment Values and Municipal Tax Rates Organization # Civic Address Total Tax Tax Relief Amendment Second Stage 1 Do Not List $10,400 ($7,730) Remove from Schedule 29 Housing Musquodoboit Harbour Lions Club Bayside United Baptist Camp 1 43 East Petpeswick Road, Musquodoboit Harbour Ketch Harbour Road, Sambro Head Canadian Red Cross Troop Avenue, and Add to Schedule 28. $5,310 ($5,310) Remove from Schedule 29 and Add to Schedule 26. $84,280 ($84,280) Remove pro-rated exclusion of Director s residence: seasonal accommodation and not an employment-related benefit. $109,164 ($70,282) Remove pro-rated exclusion of portion leased to for-profit.

5 Supplementary Report January 13, 2015 Dartmouth Owner-occupied. Schedule 29. Dartmouth Non- Profit Housing 1 53 Ochterloney Street, Dartmouth $7,718 ($7,718) Remove pro-rated portion leased to for-profit. Non-profit tenant. Schedule 26. TOTAL 5 $216,872 ($175,320) Recommend Renewal of Current Tax Relief in : Attachments 2 to 6 To avoid duplication, the value of renewals shown below in Table 5 excludes additions (Table 3) and changes in the level of existing tax relief (Table 4). Table 5. Proposed Renewals Assessment Values and Municipal Tax Rates Schedule Properties Combined Total Tax Cost of Proposed Tax Relief Schedule $1,173,152 ($1,150,575) Schedule $414,307 ($366,002) Schedule $364,124 ($281,578) Schedule $1,205,103 ($709,692) Schedule $1,048,481 ($262,120) TOTAL 522 $4,205,167 ($2,769,967) Tax Relief Program If Council approves the removals, additions, and renewals listed in Tables 1 to 5 of the Discussion section of this report the 2014 Tax Relief for Non-Profit Organizations Program will provide tax relief to a total of 637 properties at a combined total cost of $3,055, Default Management Additions and renewals are conditional upon payment of any prior year arrears or a signed payment plan as applicable. At their meeting of November 3, 2014, the Grants Committee requested a list of all applicants with tax arrears (amounts outstanding prior to April 1, 2014). A Supplementary Report will be submitted to the Grants Committee. FINANCIAL IMPLICATIONS All figures in this report have been rounded to the nearest dollar and are estimates excluding assessment appeals or account corrections Budget M $3,535,000 Less Adjustments for Prior Year 1 ($8,646) Less Recommended Addition of 92 Properties (Table 3) ($108,568) Less Increase in Level of Tax Relief for 5 Properties 2 (Table 4) ($175,320) Less Recommended Renewals 545 Properties (Table 5) (2,769,967) Total Cost ($3,062,501) Balance $472,499 2 Excludes adjustments for 2013 of ($8,646).

6 Supplementary Report January 13, Allowance for Uncollectible Tax $2,016,432 Less Valuation Allowance 2014 Deduction 3 ($132,272) Balance Remaining $1,884, This figure represents the refund of an over-payment by the Canadian Cancer for 2013 ($7,831) and a one-time grant ($815) to the Deanery Project Cooperative approved by Regional Council August 5, A value of $175,320 represents the total combined cost of tax relief in , not simply an increase over the prior year (2013). 3. The value of tax relief that would have been provided under the Tax Relief for Non-Profit Organizations Program in that will be applied against the 2014 Valuation Allowance. As of September 29, 2014, the balance remaining in the Valuation Allowance was $2,096,704. Note: A balance of $340,227 may be insufficient to fully cover existing tax relief commitments given that Soccer Nova Scotia Training Centre Incorporated, Sheet Harbour & Area Chamber of Commerce, and the Village Green Recreation (9 Leary s Cove Road) have not been assessed correctly or billed for tax in and are therefore calculated at $0 in the $132,272 to be paid from the 2014 Valuation Allowance. The corrections to these accounts plus new applicants to the program could exceed $340,227 given the value of the Soccer Nova Scotia Training Centre. COMMUNITY ENGAGEMENT In accordance with the s.79(2) of the HRM Charter, notice of a grant issued by the Municipality pursuant to s 79(1) shall be published in a newspaper circulating in the region. The Municipality complies with legislation by placing a notice in the Municipal Notices section of the Chronicle-Herald. ENVIRONMENTAL IMPLICATIONS None. ALTERNATIVES 1. Regional Council could overturn or amend a recommendation. 2. Council may refer a particular property to the Grants Committee for further review pursuant to Section 17 of Administrative Order ADM.

7 Supplementary Report January 13, 2015 ATTACHMENTS 1. Recommend Removal from Tax Relief Program in Table 1. Removal from Tax Relief Program Revised. Table 2. Removal of Ineligible Tenancy or Incorrect Assessment Property Valuation Allowance. 1A. Amending Administrative Order repealing and replacing Schedules 26,27,28,29 and Recommended Awards: Amended Schedule Recommended Awards: Amended Schedule Recommended Awards: Amended Schedule Recommended Awards: Amended Schedule Recommended Awards: Amended Schedule 30. A copy of this report can be obtained online at then choose the appropriate Community Council and meeting date, or by contacting the Office of the Municipal Clerk at , or Fax Report Prepared by: Peta-Jane Temple, Team Lead Grants & Contributions, Finance & ICT ; Shelly Hutt, Grants Program Technician, Finance & ICT; Peter Greechan, Community Developer, Finance & ICT Report Approved by: Bruce Fisher, Manager, Financial Policy & Planning, Finance & ICT Report Approved by: John Traves, Q.C., Director, Legal, Insurance and Risk Management Services, Report Approved by: Greg Keefe, Director of Finance ICT/CFO

8 Supplementary Report January 13, 2015 Table 1. Recommend Removal from Tax Relief Program in Revised 2014 Assessment Values and Municipal Tax Rates Organization # Civic Address Schedule Estimated Saving to the Program Beaver Bank Kinsac Lions Club Governing Council of the Salvation Army Khyber Arts and Heritage Trust of NS/HRM North End United Housing Co-operative /NS Housing Development Corporation North Preston Medical Portuguese Social Club Taoist Tai Chi Porter s Lake & Myra Road Wilderness Area 1 40 Sandy Lake Drive, Beaver Bank Gottingen Street, Halifax Barrington Street, Halifax North Street, Halifax 1 52 Cain Street, North Preston 1 30 Mount Hope Avenue, Dartmouth North Park Street, Halifax 2035 North Park Street, Halifax 2084 Bauer Street, Halifax Hwy#7, Porter s Lake Rationale to Remove from Tax Relief Program 29 $0 Assessed at the Recreation Tax rate. Total tax in 2014 is $61. A Conversion to the Residential rate is not applicable. 29 $8,262 The taxable portion leased to government is ineligible. 26 $9,410 Temporary building closure. Month-to-month leases terminated March, As owner-occupied building reverts to Commercial Exempt. 30 $11,008 Title conveyed to NS Housing Development Corp. in May, HRM/CMHC land lease assigned May 14, $3,318 Registration defaulted as of $8,703 Property sold in $11,241 Properties sold in $2,688 $1,577 TOTAL: 9 10 $57, $1,013 Property sold in 2013.

9 Supplementary Report January 13, 2015 Table 2. Recommend Removal from Tax Relief Program in 2014 Ineligible Tenancy or Incorrect Assessment 2014 Assessment Values and Municipal Tax Rates Organization # Civic Address Schedule Value of Tax Relief 2014 Abenaki Aquatic Club/HRM of Special Needs Recreation/HRM HRM/RC Episcopal Corporation (St. Thomas More Church) 1 20A-22 Swanton Drive, Dartmouth 1 82 Cobblestone Lane, Musquodoboit Harbour 3 2 Belvedere Drive, Dartmouth 4 Belvedere Drive, Dartmouth 20 Lethbridge Avenue, Dartmouth Rationale to Remove from Tax Relief Program 26 $17,347 Land lease expired $851 Lease expired $1,175 Land lease expired Tenant (government) $1,175 ineligible. $3,525 HRM/Emmanuel Baptist Church Kinsmen Club of Sackville/HRM North Star Rowing Club/HRM North Woodside Community /HRM Sackville NS Lions Club/HRM Sackville NS Lions Club/DNR Soccer NS Training Centre Incorporated/ HRM. South End Community Daycare/HRM Spencer House Seniors Centre/HRM Pockwock Road, Upper Hammonds Plains Lot E Pockwock Road, Upper Hammonds Plains 1 PID# A Kingfisher Way and 71 First Lake Drive, Sackville 1 20&22 Boathouse Lane, Dartmouth Pleasant Street Dartmouth Beaver Bank Road, Lower Sackville 1 Lot 2 Beaver Bank Beaver Bank Thomas Raddall Drive, Halifax Morris Street, Halifax Morris Street, Halifax 26 $72 Lease expiry unknown. Tenant (government) ineligible. $ $53,237 Lease expired $0 Incorrect assessment/not billed for tax. 26 $2,220 The taxable portion leased to for-profit and individual tenancy is ineligible. 26 $13,640 Lease expired $5,035 Lease expired 2004; yearto-year holdover. 26 $0 Incorrect assessment/not billed for tax. 27 $14,390 Lease expired $13,059 Lease expired 2013.

10 Supplementary Report January 13, 2015 Table 2. Continued. Recommend Removal from Tax Relief Program in 2014 Ineligible Tenancy or Incorrect Assessment 2014 Assessment Values and Municipal Tax Rates Organization # Civic Address Schedule Value of Tax Rationale to Remove from Kinsmen Club of Dartmouth/HRM Sheet Harbour & Area Chamber of Commerce/HRM Senobe Aquatic Club/HRM Atlantic Division Canoe Kayak Village Green Recreation 1 30 Caledonia Road, Dartmouth Hwy 7, Sheet Harbour 1 8 Nowlan Street, Dartmouth 1 34 Boathouse Lane, Dartmouth 1 9 Leary s Cove Rd East Dover TOTAL: $132,272 Relief 2014 Tax Relief Program $3,346 Lease expired Tenant has given notice of nonrenewal effective June, $0 Incorrect assessment/not billed for tax. No lease agreement. 26 $1,496 Lease expired $1,231 No signed lease agreement. 26 $0 Title conveyance not complete. Title in HRM s name. Not billed for tax. The properties listed above do not presently comply with Administrative Order ADM.

11 Supplementary Report January 13, 2015 Amending Administrative Order Attachment 1A ADMINISTRATIVE ORDER ADM TAX RELIEF TO NON-PROFIT ORGANIZATIONS ADMINISTRATIVE ORDER BE IT RESOLVED by the Council of the Halifax Regional Municipality that Administrative ADM, the Tax Relief For Non-Profit Organizations Administrative Order, is amended as follows: 1. Repealing Schedules 26, 27, 28, 29 and Adding Schedules 26, 27, 28, 29, and 30 as out in Attachments 2, 3, 4, 5, and 6 attached hereto.

12 Supplementary Report January 13, 2015 Schedule 26: One Hundred Percent (100%) Fully Exempt Attachment 2 Name of Organization AAN Civic Address Arthur Kidston Memorial Camp Moose River Road, Long Lake Atlantic Canada Aviation Museum Sky Blvd, Goffs Atlantic Marksmen Club Old Guysborough Road, Banook Canoe Club Banook Avenue, Dartmouth Bayside United Baptist Camp Ketch Harbour Road, Sambro Head BCM International (Mount Traber Highway 224, Cooks Brook Bible Camp) BCM International (Mount Traber Highway 224 Cooks Brook Bible Camp) BCM International (Mount Traber No PID or civic address, Cooks Brook Bible Camp) Beacon House Interfaith Cobequid Road, Sackville Bide A While Animal Shelter Neptune Crescent, Dartmouth Big Brothers Big Sisters of Ochterloney Street, Dartmouth Greater Halifax Black Cultural of Nova Cherry Brook Road, Cherry Brook Scotia Canadian Mental Health King Street, Dartmouth : Nova Scotia Division Carroll s Corner Community Milford Road, Carroll s Corner Centre Cheema Aquatic Club Cobequid Road, Sackville Chezzetcook & District Lions East Chezzetcook Road, Chezzetcook Club City of Halifax Non-Profit Housing Brunswick Street, Halifax City of Halifax Non-Profit Housing Brunswick Street, Halifax City of Halifax Non-Profit Housing Brunswick Street, Halifax City of Halifax Non-Profit Housing Brunswick Street, Halifax City of Halifax Non-Profit Housing Brunswick Street, Halifax City of Halifax Non-Profit Housing Brunswick Street, Halifax City of Halifax Non-Profit Housing Brunswick Street, Halifax City of Halifax Non-Profit Housing Brunswick Street, Halifax Cole Harbour Rural Heritage Poplar Drive, Cole Harbour Cole Harbour Rural Heritage Poplar Drive, Cole Harbour

13 Supplementary Report January 13, 2015 Cole Harbour Rural Heritage Cole Harbour Road, Cole Harbour Community Care Network Maynard Street, Halifax Creighton-Gerrish Development Gottingen Street, Halifax Dartmouth Lawn Bowls Club Mount Hope Avenue, Dartmouth Ochterloney Street, Dartmouth Eastern Passage/Cow Bay Lions Hornes Road, Eastern Passage Club Eastern Shore Ground Search & Hwy 7, Head of Chezzetcook Rescue Team Eastern Shore Wildlife Pool Road, Sheet Harbour Farrell Benevolent Windmill Road, Dartmouth Feed Nova Scotia Bedford Hwy, Bedford Feeding Others of Dartmouth Wentworth Street, Dartmouth Fultz Corner Restoration Sackville Drive, Lower Sackville Fultz Corner Restoration Sackville Drive, Lower Sackville Fultz Corner Restoration Sackville Drive, Lower Sackville Fultz Corner Restoration Sackville Drive, Lower Sackville Fultz Corner Restoration Sackville Drive, Lower Sackville Grand Lake Oakfield Community Hwy 2, Grand Lake Grand Lake Oakfield Community Lakeside Drive, Grand Lake Halifax Alta Gymnastics Bayer s Road, Halifax Halifax Junior Bengal Lancers Bell Road, Halifax Halifax Regional Ground Search Lakeview Road, Lakeview and Rescue Harbour Lites New Horizons Hwy 357, Musquodoboit Harbour Head of St. Margaret s Bay / Boutilier s Point Recreation PID# Island View Drive, Boutilier s Point Centre Indian Point Recreation Centre Indian Point Road, Glen Haven Ketch Harbour Area Residents Highway 349, Ketch Harbour Kiwanis Club of Cole Harbour Caldwell Road, Eastern Passage Westphal Lake Charlotte Area Heritage Clam Harbour Road, Lake Charlotte Lawrencetown Community Centre Lawrencetown Road, Lawrencetown MacDonald House Lawrence Town Road, Lawrencetown Maskwa Aquatic Club Saskatoon Drive, Halifax Mic Mac Aquatic Club Prince Albert Road, Dartmouth Moser River & Area Historical Hwy 7, Moser River Musquodoboit Harbour Heritage Hwy 7, Musquodoboit Harbour

14 Supplementary Report January 13, 2015 Musquodoboit Harbour Lions Club East Petpeswick Road Musquodoboit Harbour Mutual Benefit St Margaret s Bay Road, Halifax Neptune Theatre Foundation Sackville Street, Halifax North Ship Community Auxiliary West Ship Harbour Road, Ship Harbour Club Hall Nova Scotia Nature Trust PID# Moody Lake, Harrietsfield Nova Scotia Nature Trust PID# Moody Lake, Harrietsfield Nova Scotia Nature Trust PID# Moody Lake, Harrietsfield Nova Scotia Nature Trust PID# Moody Lake, Harrietsfield Nova Scotia for the Scarfe Court, Dartmouth Prevention of Cruelty to Animals Osprey Archery Club Prospect Road, Shad Bay Ostrea Lake Wharf Preservation Wharf Road, Musquodoboit Harbour Prospect Peninsula Residents PID# Prospect Wharf Road, Prospect Prospect Peninsula Residents PID# Prospect Wharf Road, Prospect River Community Centre Hwy 7, Moser River River Community Centre Hwy 7, Moser River Riverview Community Centre Sackville Drive, Sackville Sack-A-Wa Canoe Club First Lake Drive, Sackville Sackville Masonic Building Gloria Avenue, Sackville Inc. Sackville Volunteer Firefighters Patton Road, Sackville Organization Scotia Chamber Players Lady Hammond Road, Halifax Seaforth Community Hwy 207, Seaforth Senobe Aquatic Club Nowlan Street, Dartmouth Sheet Harbour Rockets Church Point Road, Sheet Harbour Sheet Harbour Snowmobile Club Lot1 Club House Sheet Harbour Silverside Residence Overbrook Drive, Waverley Silverside Residence Waverley Road, Waverley Social & Benefit /Cow Bay Cow Bay Road, Cow Bay Community Hall of St. Vincent De Paul Herring Cove Road, Spryfield of St. Vincent De Paul Herring Cove Road, Spryfield of St. Vincent De Paul Herring Cove Road, Spryfield S.S Atlantic Heritage Park Sandy Cove Road, Terence Bay Tantallon Centennial Athletic Club Ballfield Road, Tantallon Three Villages Recreation Old Halifax Road, Glen Haven Titans Gymnastics and Broom Road, Dartmouth Trampoline Club Upper Musquodoboit Community Hwy 224, Upper Musquodoboit

15 Supplementary Report January 13, 2015 Upper Musquodoboit Fellowship Club Upper Musquodoboit Fellowship Club Upper Musquodoboit Fellowship Club L Acadie de Chezzetcook L Acadie de Chezzetcook Windsor Junction Community Centre Hwy 224,Upper Musquodoboit Hwy 224, Upper Musquodoboit PID Highway 224, Upper Musquodoboit Hill Road, West Chezzetcook Hill Road, West Chezzetcook Community Centre Lane Windsor Junction

16 Supplementary Report January 13, 2015 Schedule 27. Seventy-Five Percent (75%) of the Residential Rate. Attachment 3 Name of Organization ANN Civic Address Adsum for Women & Brunswick Street, Halifax Children Adsum for Women & Victoria Road, Dartmouth Children Adsum for Women & Greenhead Road, Lakeside Children Building Futures Employment Glendale Avenue, Lower Sackville Club Dundas Street, Dartmouth Colby Village Preschool Avondale Road, Cole Harbour Cunard Childcare Centre Cunard Street, Halifax Dartmouth Daycare Centre Caledonia Road, Dartmouth East Preston Day Care Centre Hwy 7, East Preston Freedom Foundation of Nova Brule Street, Dartmouth Scotia Friends of Children Atlantic Tower Road, Halifax Golden Age Seniors Club Herring Cove Road, Halifax Halifax Transition House Do Not List Home of the Guardian Angel Sylvia Ave, Halifax Homes for Independent Living Oxford Street, Halifax Lake City Employment Services Windmill Road, Dartmouth Memory Lane Family Place Memory Lane, Sackville Metro Community Housing Young Street, Halifax Metro Community Housing Victoria Road, Dartmouth Metro Community Housing Joseph Howe Drive, Halifax Metro Community Housing Gottingen Street, Halifax Metro Community Housing Albert Street, Dartmouth Metro Community Housing Marcs Way, Dartmouth Metro Non-Profit Housing Gottingen Street/5510 Buddy Daye Street, Halifax Metro Non-Profit Housing Belle Aire Terrace, Halifax Metro Non-Profit Housing Cunard Street, Halifax Mic Mac Native Friendship Centre Gottingen Street, Halifax Native Council of Nova Scotia Church Point Road, Sheet Harbour

17 Supplementary Report January 13, 2015 Needham Preschool Devonshire Road, Halifax Phoenix Youth Programs Do not List Phoenix Youth Programs Do not List Regional Residential Services Abbott Drive, Halifax Regional Residential Services Hawthorne Street, Dartmouth Regional Residential Services McDougall Avenue Sackville Regional Residential Services Pleasant Street Dartmouth Regional Residential Services Vernon Street Halifax Regional Residential Services Oxford Street Halifax Regional Residential Services Basinview Drive Halifax Regional Residential Services Robert Allen Drive Halifax Saint Leonard s of Nova Brunswick Street Halifax Scotia Saint Leonard s of Nova Gottingen St Halifax Scotia Saint Leonard s of Nova Barrington Street Halifax Scotia Second Stage Housing Do Not List of Dartmouth Second Stage Housing Do Not List of Dartmouth Second Stage Housing Do Not List of Dartmouth Second Stage Housing of Dartmouth Do Not List

18 Supplementary Report January 13, 2015 Schedule 28. Fifty Percent (50%) at the Residential Rate Attachment 4 Name of Organization ANN Civic Address Alexandra Children's Centre Devonshire Avenue, Halifax Canadian Cancer South Street, Halifax Community Care Network Maynard Street, Halifax Dartmouth Adult Services Dorey Avenue, Dartmouth Hooked Rug Museum of North America St. Margaret s Bay Road, Queensland Housing Trust of Nova Scotia Gottingen Street, Halifax Laing House Barrington Street, Halifax Mic Mac Native Friendship Centre Gottingen Street, Halifax Mic Mac Native Friendship Centre Cornwallis Street, Halifax Mic Mac Native Friendship Centre Gottingen Street, Halifax Mic Mac Native Friendship Centre Gottingen Street, Halifax Second Stage Housing Do Not List for Rehabilitation of Robie Street, Halifax Addicted Persons for Women Healing From St. Margaret s Bay Road, Timberlea Addictions and Abuse St. John s Priory of Canada Highfield Park, Dartmouth Properties Theatre Arts Guild Parkhill Road, Halifax

19 Supplementary Report January 13, 2015 Schedule 29. Conversion From Commercial to Residential Rate Attachment 5 Name of Organization ANN Civic Address Alrasoul Islamic Bedford Hwy, Bedford Ashlar Masonic Building 1 Chestnut Drive, Smith Settlement Company Atlantic Marksmen 6 Clements Street, Dartmouth Incorporated Atlantic Marksmen Old Guysborough Road Incorporated Bay Road Community Hall St. Margaret s Bay Road, Lewis Lake Bedford Basin Yacht Club Shore Drive, Bedford Bedford Basin Yacht Club PID# Shore Drive, Bedford Bedford Masonic Lodge Dartmouth Road, Dartmouth Bread of Life Ministries Fox Hollow Drive, Upper Tantallon Bridge Centre for Arts and Queen Street, Dartmouth Technology Canadian Cancer South Street, Halifax Canadian Lebanon of Bedford Hwy, Halifax Halifax Canadian Red Cross Troop Avenue, Dartmouth Canoe-Kayak Canada: Atlantic Boathouse Lane, Dartmouth Division Chalice Canada Sackville Drive, Sackville Clean Nova Scotia Foundation Portland Street, Dartmouth Columbus Club of Sackville Cobequid Road, Sackville Cultural Federations of Nova Marginal Road, Halifax Scotia Dartmouth Clay Target Cow Bay Road, Cow Bay Dartmouth Curling Club Canal Street, Dartmouth Dartmouth Family Centre Albro Lake Road, Dartmouth Dartmouth Masonic Properties Mount Hope Avenue, Dartmouth Foundation Dartmouth Work Activity Poseidon Court, Dartmouth Dartmouth Yacht Club Windmill Road, Dartmouth Deanery Project Cooperative Deanery Road, Lower Ship Harbour Diman Canada Kearney Lake Road, Bedford Ecology Action Centre Fern Lane, Halifax Halifax Curling Club South Bland Street, Halifax RAOB Harbour Lodge Wentworth Street, Dartmouth Harbour Lodge #53-9 Trustees Halifax Refugee Clinic Macara Street, Halifax Hammonds Plains Fire Hall & Community Centre Hammonds Plains Road, Hammonds Plains

20 Supplementary Report January 13, 2015 Hospice of Greater Halifax Hubbards Community Waterfront Spring Street, Bedford Yacht Club Road, Hubbards Indo-Canadian Community Centre Chain Lake Drive, Halifax Italian Canadian Cultural Agricola Street, Halifax Jost Mission Day Care Mont Street, Halifax La Societe Acadienne Queen Street, Dartmouth Lake Echo Lions Club/Lake Echo Hwy 7, Lake Echo Community Recreation Centre Lakeview, Windsor Junction, Fall Fall River Road, Fall River River Fireman s Lakeview, Windsor Junction, Fall Hwy 2, Fall River River Fireman s Lesbian, Gay & Bisexual Youth Brunswick Street, Halifax Project Lung of Nova Scotia Lady Hammond Road, Halifax Masonic Lodge, Eureka Lodge Sprott Lane, Sheet Harbour #42 Mayflower Curling Club Monaghan Drive, Halifax Mission to Seafarers Marginal Road, Halifax North End Community Health Gottingen Street, Halifax Centre Old School Gathering Place Hwy 7, Musquodoboit Harbour Petpeswick Yacht Club East Petpeswick Road, Musquodoboit Harbour PAC Autism Nova Scotia Spring Garden Road, Halifax Philae Building Connolly Street, Halifax Purcell s Cove Social Club Purcell s Cove Road, Halifax RAOB Eastern Lodge Cow Bay Road, Eastern Passage Resolute Amateur Athletic Club Inglis Street, Halifax Royal Canadian Naval Agricola Street, Halifax Royal Nova Scotia Yacht Purcell s Cove Road, Halifax Squadron Royal Nova Scotia Yacht Purcell s Cove Road, Halifax Squadron South End Lawn Tennis Young Avenue, Halifax Sport Nova Scotia Spring Garden Road, Halifax St. George s Lawn Tennis Club St George s Lane, Dartmouth St. Margaret s Masonic Building Centre St. Margaret s Bay Rd, Head of St. Margaret s Bay St. Margaret s Sailing Club Foxberry Road, St. Margaret s Bay Village Green Recreation Leary s Road Cove, East Dover Waegwoltic Cobourg Road, Halifax Waverley Community Rocky Lake Drive, Waverley

21 Supplementary Report January 13, 2015 Schedule 30. Twenty-Five Percent (25%) From the Residential Rate Name of Organization ANN Civic Address Adsum for Women Gottingen Street, Halifax & Children Affirmative Ventures Lakecrest Drive, Dartmouth Atlantic Housing Co-operative Almora Court, Cole Harbour Atlantic Housing Co-operative Amaranth Street, Cole Harbour Atlantic Housing Co-operative Andover Street, Dartmouth Atlantic Housing Co-operative Arklow Drive, Cole Harbour Atlantic Housing Co-operative Astral Drive, Cole Harbour Atlantic Housing Co-operative Himmelman Drive, Eastern Passage Atlantic Housing Co-operative Howland Drive, Sackville Atlantic Housing Co-operative Kirthland Court, Cole Harbour Atlantic Housing Co-operative Lanarkshire Court, Cole Harbour Atlantic Housing Co-operative A Mount Edward Road, Dartmouth Atlantic Housing Co-operative Poplar Drive, Cole Harbour Atlantic Housing Co-operative Roblea Drive, Dartmouth Atlantic Housing Cooperative Shrewsbury Road, Cole Harbour Beacon House Inter-Faith Cobequid Road, Sackville Central Dartmouth Housing Cooperative A Belle Vista Drive, Dartmouth Central Dartmouth Housing Cooperative A Dorothea Drive, Dartmouth Central Dartmouth Housing Cooperative A Lucien Drive, Dartmouth Central Dartmouth Housing Cooperative Lucien Drive, Dartmouth Central Dartmouth Housing Cooperative A Lucien Drive, Dartmouth Central Dartmouth Housing Cooperative A Lucien Drive, Dartmouth Central Dartmouth Housing Cooperative A Lucien Drive, Dartmouth Central Dartmouth Housing Co A Lucien Drive, Dartmouth Attachment 6

22 Supplementary Report January 13, 2015 operative Central Dartmouth Housing Cooperative Medway Court, Dartmouth Central Dartmouth Housing Cooperative Spar Crescent, Dartmouth Central Dartmouth Housing Cooperative Spring Avenue, Dartmouth Central Dartmouth Housing Cooperative Spring Avenue, Dartmouth Central Dartmouth Housing Cooperative A Wilbur Court, Dartmouth City of Halifax Non-Profit Buddy Daye Street, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit A Old Sambro Road, Halifax Housing City of Halifax Non-Profit B Old Sambro Road, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit Brunswick Street, Halifax Housing City of Halifax Non-Profit Gottingen Street, Halifax Housing City of Halifax Non-Profit Maynard Street, Halifax Housing City of Halifax Non-Profit Maynard Street, Halifax Housing City of Halifax Non-Profit Artz Street, Halifax Housing City of Halifax Non-Profit Artz Street, Halifax Housing City of Halifax Non-Profit Artz Street, Halifax Housing City of Halifax Non-Profit Barrington Street, Halifax Housing Cranberry Lake Housing Co Cedarwood Drive, Dartmouth

23 Supplementary Report January 13, 2015 operative Cross-Roads Non-Profit Unity Court, Middle Sackville Housing C0-operative Albro Lake Road, Dartmouth Albro Lake Road, Dartmouth Galaxy Avenue, Dartmouth Portland Street, Dartmouth Trinity Avenue, Dartmouth Eaton Avenue, Dartmouth Laurier Street, Dartmouth A Marilyn Drive Dartmouth Montebello Drive Dartmouth Woodland Avenue Dartmouth A-B-C Old Ferry Road Dartmouth Pinecrest Drive Dartmouth Pinecrest Drive A-B Acacia Street Dartmouth Acacia Street Dartmouth Acacia Street Dartmouth A Marilyn Drive Dartmouth Albro Lake Road Dartmouth Ancona Place Dartmouth Ancona Place Dartmouth A Andover Street Dartmouth A Andover Street Dartmouth B Andover Street Dartmouth C Andover Street Dartmouth D Andover Street Dartmouth

24 Supplementary Report January 13, Brompton Road Dartmouth Brompton Road Dartmouth Carleton Street Dartmouth A Catherine Street Dartmouth B Catherine Street Dartmouth Collins Grove Dartmouth Collins Grove Dartmouth Venice Court Dartmouth Venice Court Dartmouth /2 A-B Dahlia Street Dartmouth Dominion Court Dartmouth Dominion Court Dartmouth Grant Street Dartmouth Grant Street Dartmouth A John Street Dartmouth Lakecrest Drive Dartmouth Lakecrest Drive Dartmouth Lakecrest Drive Dartmouth Lakecrest Drive Dartmouth A Lakecrest Drive Dartmouth B Lakecrest Drive Dartmouth A Lucien Drive Dartmouth B Lynn Drive Dartmouth C Lynn Drive Dartmouth Main Street Dartmouth

25 Supplementary Report January 13, A Marilyn Drive Dartmouth Montebello Drive Dartmouth Nicole Court Dartmouth Nicole Court Dartmouth Novawood Drive Dartmouth Novawood Drive Dartmouth A Old Ferry Road Dartmouth A Owen Drive Dartmouth A Owen Drive Dartmouth A Owen Drive Dartmouth A Regent Drive Dartmouth Robert Drive Dartmouth Roblea Drive Dartmouth Spar Crescent Dartmouth Spring Avenue Dartmouth Spring Avenue Dartmouth Spring Avenue Dartmouth A-B Trinity Avenue Dartmouth Elizabeth Fry Tulip Street, Dartmouth Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour

26 Supplementary Report January 13, 2015 Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Flip Flop Housing Co-Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Operative Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour Beaufort Drive, Cole Harbour Louise Court Lower Sackville Louise Court Lower Sackville Louise Court Lower Sackville Louise Court, Sackville Louise Court, Sackville Bruce Drive, Sackville Bruce Drive, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville Jennifer Court, Sackville

27 Supplementary Report January 13, Jennifer Court, Sackville Operative Jennifer Court, Sackville Operative Halifax Haven Guest Home Inglis Street, Halifax Highfield Park Housing Co-operative Halifax Peninsula Housing Co-operative Halifax Peninsula Housing Co-operative Halifax Peninsula Housing Co-operative Halifax Peninsula Housing Co-operative Halifax Peninsula Housing Co-Operative Halifax Peninsula Housing Co-Operative High Hopes Housing Cooperative High Hopes Housing Cooperative High Hopes Housing Cooperative High Hopes Housing Cooperative High Hopes Housing Cooperative High Hopes Housing Cooperative High Hopes Housing Cooperative High Hopes Housing Cooperative High Hopes Housing Cooperative John Hugh MacKenzie Housing Co-operative Kabuki Housing Co-Operative Lamplight Housing Co-operative Lamplight Housing Co-operative Lamplight Housing Co-operative Lamplight Housing Co-operative Lamplight Housing Co-operative Joseph Young Street, Dartmouth Beech Street, Halifax Kline Street, Halifax Union Street Halifax Kane Place, Halifax Willow Street, Halifax Charles Street, Halifax Agricola Street, Halifax Allan Street, Halifax Cedar Street, Halifax Duncan Street, Halifax Pepperell Street, Halifax Poplar Street, Halifax Lawrence Street, Halifax Willow Street, Halifax Yale Street, Halifax Green Street, Halifax Agricola Street, Halifax South Park Street, Halifax Pepperell Street, Halifax North Street, Halifax Inglis Street, Halifax Preston Street, Halifax

28 Supplementary Report January 13, 2015 Lamplight Housing Co-operative Lamplight Housing Co-operative Longhouse Housing Cooperative Longhouse Housing Cooperative Longhouse Housing Cooperative Longhouse Housing Cooperative Longhouse Housing Cooperative Longhouse Housing Cooperative Longhouse Housing Cooperative Longhouse Housing Cooperative Longhouse Housing Cooperative Longhouse Housing Cooperative Longhouse Housing Cooperative South Bland Street, Halifax Victoria Road, Halifax Compton Ave Halifax Duncan street Halifax Charles Street Halifax Agricola Street Halifax Agricola Street, Halifax Agricola Street Halifax Woodill Street Halifax Maynard Street Halifax Fuller Terrace Halifax Maynard Street Halifax Agricola Street Halifax Abby Road, Halifax Bromley Road, Halifax Bromley Road, Halifax Bromley Road, Halifax Bromley Road, Halifax Bromley Road, Halifax Bromley Road, Halifax Bromley Road, Halifax Bromley Road, Halifax Cavendish Road, Halifax Cavendish Road, Halifax Drumdonald Road, Halifax Drumdonald Road, Halifax

29 Supplementary Report January 13, Drumdonald Road, Halifax Ridgevalley Road, Halifax Ridgevalley Road, Halifax Ridgevalley Road, Halifax Ridgevalley Road, Halifax Ridgevalley Road, Halifax Shepherd Road, Halifax Emerald Crescent Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax

30 Supplementary Report January 13, 2015 Metro Non-Profit Housing Needham Housing Co-operative Needham Housing Co-operative Needham Housing Co-operative Needham Housing Co-operative Needham Housing Co-operative Needham Housing Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Emerald Crescent Halifax Maynard Street, Halifax Birch Street Bedford Agricola Street, Halifax North Street, Halifax Glebe Street, Halifax Russell Street, Halifax Union Street, Halifax A-6B Aldergrove Drive, Halifax Avon Crescent, Halifax A-7B Catamaran Road, Halifax Claymore Avenue, Halifax A-40B Circle Drive, Halifax A-17B Dentith Road, Halifax C-17D Dentith Road, Halifax Drumdonald Road, Halifax Drumdonald Road, Halifax Elmsdale Court, Halifax Elmsdale Crescent, Halifax

31 Supplementary Report January 13, 2015 Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Co-operative Green Acres Road, Halifax Hartlen Avenue, Halifax Hartlen Avenue, Halifax Hartlen Avenue, Halifax Heather Street, Halifax A-412B Herring Cove Road, Halifax Herring Cove Road, Halifax Herring Cove Road, Halifax Herring Cove Road, Halifax A-16B Hilden Drive, Halifax Hilden Drive, Halifax Limerick Road, Halifax Linden Road, Halifax A-11B Lynett Street, Halifax A-56B Mountain Road, Halifax Olie Street, Halifax Pinegrove Drive, Halifax Ridgevalley Road, Halifax Ridgevalley Road, Halifax Rockingstone Road, Halifax A-12B Spencer Avenue, Halifax Thornhill Drive, Halifax Sylvia Avenue, Halifax Ursula Court, Halifax Village Road, Halifax A-6B Wildwood Avenue, Halifax