New Testament Baptist Church (NTBC) of Edmonton and the Independent Baptist Christian Education Society (IBCES) are closely associated Non-Profit Registered Charities, operating for over 30 years engaged in Gospel / Family Ministry, Missions and Christian Education for youth grades K-12.
Fact #1
In 2018 the church (NTBC) filed a Development Permit with Parkland County to set up a donated Modular Multi Classroom unit for Elementary Grades K-6 Educational Use. The County issued a Development Permit on Condition the church (NTBC) pay $ 200,645. for Offsite Levy Fees (OSL) typically charged to Commercial Developers. Despite our best efforts to request a Non-Profit Organization exemption the County refused and demanded we pay the Offsite Levies or sign a OSL Payment Deferral Agreement. The church and school could not afford to pay these costs. Furthermore, the County would not agree to cap the Levies, advising the costs would increase until paid. At the time our local Councilor advised we likely would not need to pay the Levies unless we sold the property. In order to fulfil and honor our GOD given responsibilities and right to educate our children, under protest we were coerced into signing the Payment Deferral Agreement.
Fact #2
Subsequently, in 2023-2024 the church (NTBC) and school (IBCES) again approached the County requesting further review and second request for an exemption of the Offsite Levy Fees, in connection with securing another Development Permit for an ATCO Camp unit and portable modular ATCO office classrooms. These units were donated and provided at a significant discount to accommodate our growing ministry and student enrollment.
Again, the County refused to consider our request for an Offsite Levy Exemption, on the basis that we are Non-Profit Charities and not commercial developers. Furthermore, the AB Municipal Government Act and Education Act only exempts Public and Catholic schools from Offsite Levies, but not accredited non-profit independent, faith based or other non-religious grade K-12 schools.
Despite our ongoing good faith discussions with the County, in Feb. 2024 we were served with a Notice to Remove the ATCO Camp and portable Office / Classroom units from the church / school site. Please note these units were not in use, vacant and in secure storage pending the outcome of our engagement with the County. In the past the County has not taken this kind of harsh approach to our request to store portable school units on site pending the regular Development Permit process.
In order to defuse this unexpected response from the County, on the advice of legal counsel we disengaged from the informal discussions with the County and filed a Development Permit for the ATCO units. Now 15 months later as of May 2025 we are still awaiting an urgently needed Development Permit to expand our growing Christian School and reduce our student waiting list.
Fact #3
The current Offsite Levies charged to the church (NTBC) have now increased to $322,000. This involves the original 2018 Development Permit for the Elementary School, and recent 2024 Development Permit to upgrade the Pastor's 1978 Mobile Home residence to a newer 2005 Mobile home. Please note the original Mobile Home was on site 15 years prior to Parkland County passing the 2015 Offsite Levy By-Law. The County again refused the request of the church NTBC to exempt and grandfather the Pastor's residence from the Offsite Levy Exemption. A Notice of Appeal was filed by the church NTBC, but on the advice of Legal Counsel the Appeal was withdrawn on the basis that if we did not agree to pay a deposit on the $322,000. Offsite Levies, the amount would continue to increase. Furthermore, we would not get a permit for the Pastor's upgraded Mobile Home or the current modular ATCO office / portable classroom.
Again under protest we were coerced into signing a $322,000. OSL Payment Agreement. We were not prepared to allow our elderly Pastor and his wife to be homeless, and we simply cannot disobey our God given responsibilities and right to educate our children.
As a result of this current Offsite Levy Payment agreement the Pastor's has now been forced to give up his modest monthly salary in order to raise money for the Offsite Levy Fund. Thankfully, the Pastor and his wife as senior citizens are able to live on their modest Canada Pension.
The church NTBC budget has also been negatively impacted to the point where we cannot support any new missionaries until the Offsite Levy heavy financial burden has been resolved.
We continue to pray that the LORD Jesus Christ the Righteous Judge will avenge his elect and the children of righteousness.
Fact #4
Parkland Councilor Kristina Kowalski currently represents Division 2, where our church and school are located. We approached her for help with our follow up request for an exemption for the Offsite Levies. Unfortunately, she has taken a very adversarial approach to our request.
In fact, she emailed the Mayor and fellow Councilors, and senior County administration staff, with a message to stand firm in opposition to our request for an exemption. We are uncertain why Councilor Kowalski has engaged in political opposition against us. The Mayor and Council have also refused our follow-up request for a formal in-person meeting to allow us to fully present our case. To date not one elected Parkland County official has expressed any support for our request.
We suggest any fair-minded elected official with common sense, should clearly understand the difference between a commercial developer and a non-profit organization, church and Christian school.
The County web site indicates that “OSL Exemptions may be granted. Accordingly, local Municipal Elected Officials have “broad local discretion” to grant Offsite Levy Exemptions.
Why should evangelical Christians have to pay the heavy double financial burden of education taxes, plus Offsite Levies to secure Development Permits to educate our children? We just want fair and equal treatment the same as Public and Catholic school parents and students.
The intent and spirit of the AB Municipal Government Act and Education Act is to provide tax exemption for all non-profit charitable organizations, churches and schools. The tithe belongs to the LORD, not to Ceasar or Parkland County. But in our case the County appears to be determined to politicize the education of our children and monetize charities.
Please respect our Charter Rights to provide an academic and religious education for our children, without the heavy financial burden of Offsite Levies, intended for commercial developers.
Fact #5
We have spent approximately 15K in legal expenses for 3 highly qualified lawyers to review this matter. In summary we were provided with the following professional legal advice and recommendations.
1. The AB Municipal Government Act and Education Act only exempts Public and Catholic schools from Offsite Levies, but not accredited, non-profit independent or other religious grade K-12 schools.
2. Parkland County and all Municipal Governments indeed have “broad local discretion” to grant Offsite Levy Exemptions. But in our case the County has refused our multiple requests for an exemption.
3. The lawyers recommended it would not be advisable or feasible to proceed with legal action.
4. The best way to effectively over-rule this discriminatory and unjust provincial legislation and related municipal by-laws, is to “Go Public” and engage in a citizen petition and political advocacy to amend the AB Municipal Government Act, to also grant Offsite Levies Exemptions, for accredited non-profit independent or other religious grade K-12 schools.
Fact #6
Attached on the AB OSL Exemption Website is a package of documents related to the above statement of facts. If you require more information we would be pleased to reply to any email requests.
Copy of AB Offsite Levy Petition:
To the Legislative Assembly of Alberta in Legislature Assembled:
We, the undersigned residents of Alberta, petition the Legislative Assembly to urge the Government to introduce legislation that, if enacted, would grant municipal off-site levy exemptions to all non-profit faith-based and non-religious independent private accredited schools (grades kindergarten to 12), and to any registered charities associated with those schools.
Action Plan
Based on the related facts, legal advice and the support of various Provincial and Municipal Elected Officials, our church NTBC and Christian School Board have taken the following steps to remedy this unfair financial burden on non-profit and religious organizations.
1. Initiate an Alberta Citizen Petition to Amend the Municipal Government Act to grant municipal offsite levy exemptions to for accredited non-profit independent or other religious grade K-12 schools.
2. MLA Shane Getson has agreed to present the signed Petition in the AB Legislature.
3. Set up an official web-site to inform the public and promote the Petition.
4. Request tax deductible donations to help pay for the $322,000. Offsite Levies and related legal expenses.
5. Go door to door in our local neighborhoods to inform the public and promote the Petition.
6. Organize peaceful public rallies to inform the public and promote the Petition.
7. Prepare various Media Releases to inform the public and promote the Petition.
8. Continue to pray without ceasing that the LORD will over-rule in this matter and help our Elected Officials to do what is right in the sight of GOD and man. GOD keep our land glorious and Free!
THANK YOU! For your interest and support for freedom and justice!