Permissive Tax Exemptions

Council can grant a Permissive Tax Exemption (relief from property taxes) to not-for-profit organizations that contribute to residents' well-being and improve the quality of life in the community.

When Council grants an exemption to a qualifying property, the tax burden is shifted onto the other properties in the community.

To qualify for a Permissive Tax Exemption, organizations must:

Note: Permissive Tax Exemptions applications for 2023 are now closed. 

Permissive Tax Exemptions are not granted automatically; Council must approve them through a bylaw.

Other taxation agencies

A municipal Permissive Tax Exemption also relieves the designated property from Provincial school and other agency taxes. That tax burden is then shifted to the remainder of the municipal tax base.

Legislation

Exemptions from property taxation are granted through the Community Charter in two ways:

  1. statutory exemptions (Part 7, Division 6, Section 220 (1)
  2. permissive exemptions (Part 7, Division 7, Sections 224 to 227)

The Community Charter grants a statutory exemption to certain properties automatically. The British Columbia Assessment Authority administers the statute, and the exemption is applied automatically to the tax roll without any action by Council.

Statutory exemptions applying to places of public worship only exempt the buildings and land directly beneath those structures. To receive a tax exemption for the surrounding lands and auxiliary buildings, a Permissive Tax Exemption must be applied for.

Owners of other properties used for charitable purposes ( e.g. buildings that are not places of public worship) that do not qualify for statutory exemptions may apply for a Permissive Tax Exemption.

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