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:

successfully meet the criteria in the District's Permissive Tax Exemptions Policy
Submit a completed application together with supporting documentation
Apply by May 7, 2023, for the 2024 taxation year.

Permissive Tax Exemptions are not granted automatically as Council must approve them through a bylaw. Starting 2023, the Community Grants Committee will be supporting Council by assessing the applications and providing their evaluation for Council's consideration.

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.
Application form
1. Create an account
2. Fill out the application and attach all supporting documents
3. Click the Submit button