A non-profit organization providing rehabilitation services and limited residential accommodation for individuals with brain injuries sought a declaration that its property was exempt from municipal taxation under the Assessment Act as a 'house of refuge'.
The applicant argued that the entire building qualified because it provided protection, support, and rehabilitation services to vulnerable individuals.
The court applied the primary purpose test and held that a 'house of refuge' within s. 3(1)11 of the Assessment Act refers to a residence where people live.
Because only one floor of the building provided residential accommodation while the majority of the premises was used for rehabilitation and administrative purposes, the property as a whole did not qualify for the exemption.
The application was dismissed, though the residential floor was recognized as exempt from taxation.
