[Bcma-l] (Fwd) Museums, Galleries & Property Tax Questions

bcma-l@museumsassn.bc.ca bcma-l@museumsassn.bc.ca
Tue, 26 Aug 2008 17:21:40 -0700


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1. Does your organization (public art gallery/public museum) pay =
property taxes on that portion of your building which is being occupied =
by your gift shop?=20

No.  But then, our gift shop is a pretty small affair.

2. Does your organization (public art gallery/public museum) pay =
property taxes on that portion of your building that is leased to other =
profit or non-profit entities that lease space in your building?=20

No.  We have a model railway club that uses one small part of the main =
building, and several other groups that use our classroom/multi-purpose =
building for various activities.  Most of these are non-profit, though =
not always registered/incorporated organisations.  Those that use the =
multi-purpose building pay a nominal rent (by donation, and it varies =
quite widely).

Up until recently, we had two rental units on the grounds.  One was an =
apartment on the second floor of the main museum building, and the other =
was a small house on the adjoining property that we own.  We did not pay =
property taxes on the apartment; the entire museum property was exempt - =
I think it was easier for the municipality to just exempt the whole =
thing, rather than trying to figure out the taxes on 500 square feet.  =
We did, however, pay taxes on the improvements on the adjoining property =
- the land itself was exempt.

Tammy

----------------------------------------------------------------
Tammy Hardwick
Manager,
Creston & District Museum & Archives
219 Devon Street, Creston, BC V0B 1G3
Phone (250) 428-9262
Fax (250) 428-3324
Email mail@creston.museum.bc.ca
www.creston.museum.bc.ca
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<DIV><FONT face=3DArial size=3D2><SPAN style=3D"FONT-SIZE: 10pt"><B>1. =
Does your=20
organization (public art gallery/public museum) pay property taxes on =
that=20
portion of your building which is being occupied by your gift=20
shop?</B></SPAN></FONT> <FONT face=3DArial size=3D2><SPAN=20
style=3D"FONT-SIZE: 10pt"><BR></SPAN></FONT></DIV>
<DIV><FONT face=3DArial size=3D2><SPAN style=3D"FONT-SIZE: =
10pt">No.&nbsp; But then,=20
our gift shop is a pretty small affair.</SPAN></FONT><FONT face=3DArial=20
size=3D2><SPAN style=3D"FONT-SIZE: 10pt"><B><BR></B></SPAN></FONT><FONT =
face=3DArial=20
size=3D2><SPAN style=3D"FONT-SIZE: 10pt"><B></B></SPAN></FONT></DIV>
<DIV><FONT face=3DArial size=3D2><SPAN style=3D"FONT-SIZE: 10pt"><B>2. =
Does your=20
organization (public art gallery/public museum) pay property taxes on =
that=20
portion of your building that is leased to other profit or non-profit =
entities=20
that lease space in your building?</B></SPAN></FONT> </DIV>
<DIV><STRONG><FONT face=3DArial size=3D2></FONT></STRONG>&nbsp;</DIV>
<DIV><FONT face=3DArial size=3D2>No.&nbsp; We have a model railway club =
that uses=20
one small part of the main building, and several other groups that use =
our=20
classroom/multi-purpose building for various activities.&nbsp; Most of =
these are=20
non-profit, though not always registered/incorporated =
organisations.&nbsp; Those=20
that use the multi-purpose building pay a nominal rent (by donation, and =
it=20
varies quite widely).</FONT></DIV>
<DIV><FONT face=3DArial size=3D2></FONT>&nbsp;</DIV>
<DIV><FONT face=3DArial size=3D2>Up until recently, we had two rental =
units on the=20
grounds.&nbsp; One was an apartment on the second floor of the main =
museum=20
building, and the other was a small house on the adjoining property that =
we=20
own.&nbsp; We did not pay property taxes on the apartment; the entire =
museum=20
property was exempt - I think it was easier for the municipality to just =
exempt=20
the whole thing, rather than trying to figure out the taxes on 500 =
square=20
feet.&nbsp; We did, however, pay taxes on the improvements on the =
adjoining=20
property - the land itself was exempt.</FONT></DIV>
<DIV><FONT face=3DArial size=3D2></FONT>&nbsp;</DIV>
<DIV><FONT face=3DArial size=3D2>Tammy</FONT></DIV>
<DIV><FONT face=3DArial size=3D2></FONT>&nbsp;</DIV>
<DIV><FONT face=3DArial=20
size=3D2>----------------------------------------------------------------=
<BR>Tammy=20
Hardwick<BR>Manager,<BR>Creston &amp; District Museum &amp; =
Archives<BR>219=20
Devon Street, Creston, BC V0B 1G3<BR>Phone (250) 428-9262<BR>Fax (250)=20
428-3324<BR>Email <A=20
href=3D"mailto:mail@creston.museum.bc.ca">mail@creston.museum.bc.ca</A><B=
R><A=20
href=3D"http://www.creston.museum.bc.ca">www.creston.museum.bc.ca</A></FO=
NT></DIV></BODY></HTML>

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