Payment in Lieu of Taxes

Year
2014
Number
B11
Sponsor(s)
Prince Rupert

WHEREAS when a Prince Rupert Port Authority PRPA property within local government boundaries is under the administration and control of the federal government and is not leased out to a third party, the PRPA makes payments in lieu of taxes PILT for these services because the PRPA in its capacity as a federally incorporated agency has a constitutional exemption from paying property taxation; AND WHEREAS the PRPA, not BC Assessment, decides on the eligibility, class and value of the land and improvements used to calculate the PILT on a PRPA property; AND WHEREAS the PRPAs valuation of the PRPA property is generally less than the valuation which would be made by BC Assessment; AND WHEREAS the property valuations are therefore inconsistent and as a result the PRPA is not paying a fair and equitable share of property taxes compared to other municipal taxpayers, which contradicts the broader policy of the PILT Act: THEREFORE BE IT RESOLVED that port authorities immediately begin using BC Assessment eligibility, class and valuation information for the purposes of calculating payments in lieu of taxes on a consistent basis for port properties within local government boundaries.

Federal Response

Assistant Deputy Minister, Real Property Branch, Public Works Government Services Canada Under the Payments in Lieu of Taxes Act Crown Corporation Payments Regulations, the Prince Rupert Port Authority makes payments in lieu of taxes to its host municipality. If members of your organization, in their capacity as officials of their respective taxing authorities, disagree with the payment amounts, they may request a review before the Payments in Lieu of Taxes Dispute Advisory Panel.

Convention Decision
Endorsed as Amended