Draft Day Care Commercial Tax Reduction By-law


  1. This by-law shall be known as the “Day Care Commercial Tax Reduction By-law”.


  1. In this by-law,
    1. “Taxes” means all property taxes, charges, or area rates of the Village, unless otherwise indicated; and
    2. “Village” means Village of Bible Hill.


  1. All properties containing a day care centre with a valid and subsisting license under the Day Care Act, and not containing any other commercial use, shall have their taxes reduced to those which would be applicable if the properties were residential properties and not commercial properties and, for greater certainty, shall be exempt from business occupancy tax.
  1. When a property ceases to meet the requirements of section 3 of this by-law, the tax reduction shall cease, and the owner of the property shall immediately be liable for the additional taxes that would have been payable but for section 3 for the portion of the fiscal year then unexpired.
  1. The owner of property seeking to make use of the tax reduction provided in section 3 shall provide proof of day care licensing satisfactory to the Village and shall thereafter provide proof of ongoing licensing upon request by the Village from time to time in order to continue to maintain eligibility for the tax reduction.
  1. Where the owner of property described in section 3 has received approval from Municipality of the County of Colchester pursuant to a by-law for a reduction of taxes levied by Municipality of the County of Colchester, the owner of property shall be automatically approved for a reduction of taxes under this by-law provided that all requirements of this by-law are met by the earlier approval process.
  1. The Village may obtain and use proof required by section 5 from Municipality of the County of Colchester.
  1. For the fiscal year April 1, 2021 to March 31, 2022, the tax reduction pursuant to section 3 shall be applied to the entire year’s taxes, notwithstanding that it comes into force part way through the fiscal year.


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