Permissive Tax Exemption and Council Conflict of Interests

Hello GFOA People

Do your council members declare conflicts of interests when passing permissive tax exemption bylaws?

I have a growing number of bylaws to produce due to the number of conflicts that council has. What do you do about council members that sit on board of directors of associations applying for permissive tax exemptions?


  • Our Council members do declare conflicts when they sit on the board of directors. However it is up to an individual Councillor to make that declaration. We do not advise them to.

    In our case, if you declare a conflict with any one property, you sit out for the whole discussion. I don't divide them up. However if you have too many declaring conflicts, that wouldn't allow for quorum with the remaining, they would have to be divided into separate motions and resulting bylaws.

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