Permissive Tax Exemptions

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

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

Statutory tax exemptions are automatic exemptions from property tax provided by federal or provincial legislation. These exemptions are directly applied to eligible properties by BC Assessment. Council has no discretion in this matter. 

A permissive tax exemption can be provided to an eligible property by bylaw at the discretion of Council. Council can grant a permissive tax exemption to eligible properties that contribute to residents' well-being and improve the quality of life in the community.

Examples of properties generally eligible for permissive tax exemptions include:

  • Not-for-profit seniors and community housing
  • Art galleries or museums owned by a charitable or philanthropic organization
  • Property located around a place of public worship but not eligible for a statutory exemption

Places of public workshop are eligible for statutory tax exemptions but only for the buildings and land directly beneath those structures. A permissive tax exemption is required to exempt surrounding lands and auxiliary buildings from taxation.

Council must approve permissive tax exemptions through a bylaw by October 31 for the year following. Permissive tax exemptions are completely discretionary. When Council grants an exemption to a qualifying property, it also relieves the designated property from provincial agency taxes. The municipal and provincial tax burden is shifted onto the other properties in the community.

To qualify for a Permissive Tax Exemption, organizations must:

  • Meet the eligibility criteria in the District's Permissive Tax Exemptions Policy.
  • Submit a completed application together with supporting documentation set out in the application form.
  • Apply by May 5, 2024, for the 2025 taxation year. 

 Questions or need help with the application log on/account, please contact: [email protected]