Permissive Property Tax Exemptions

In accordance with Section 224 of the Community Charter a Council may, by bylaw, exempt eligible land or improvements, or both, from taxation for the period and subject to the conditions provided in the bylaw.  Council uses permissive tax exemptions as a means to support local organizations that benefit the community through the enhancement of citizen’s quality of life. Applications for permissive tax exemptions by charitable, philanthropic or other not for profit organizations will be considered by Council for land and/or improvements that are owned or held by such organizations or are ancillary to a statutory exemption under Section 220 of the Community Charter and are used for a purpose directly related to the purposes of the organization.  Permissive tax exemptions will generally only be considered if the applicant organization’s use of their land and/or improvements benefits the community in one or more of the following ways:

• provides recreational programs and/or facilities for public use;
• provides programs and/or the use of facilities to youth, seniors or other special needs groups;
• offers cultural or educational programs to the public which promote community spirit, cohesiveness and/or tolerance; or
• offers services to the public in formal partnership with the municipality.

For more information about your organization’s eligibility to apply for a permissive tax exemption, please review Permissive Property Tax Exemption Policy No. FIN002 and Community Charter section 224.

Non-Profit Organizations and Athletic/Service Clubs

Exemptions will be administered on a four-year cycle.

Eligible applicants are required to complete the appropriate Permissive Tax Exemption Application and submit to the City by the Due Date to be considered for an exemption.

Places of Worship and Independent Schools

Exemptions will be administered on a ten-year cycle.

Eligible applicants are required to complete the appropriate Permissive Tax Exemption Application and submit to the City by the Due Date to be considered for an exemption.