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Permissive Tax Exemptions

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Permissive Tax Exemptions

Applications for the 2023 Permissive Tax Exemptions are now closed.   The 2024 uptake of Permissive Tax Exemption applications will be July 15, 2023 for the 2024 tax year.

The Application Forms can be found here: Permissive Tax Exemption Application Form

Municipalities in British Columbia may exempt certain properties from property taxes by passing a bylaw in accordance with Part 7, Division 7 – Permissive Exemptions of the Community Charter.

A permissive tax exemption is a means for Council to support organizations within the community which further Council’s objectives of enhancing quality of life (economic, social, cultural) and delivering services economically. District Policy FIN.49 guides identification of organizations meeting Council’s objectives.

There is no obligation for Council to grant a permissive tax exemption.

The following are some examples of types of properties which may be exempted:

  • Properties owned or held by charitable, philanthropic or other not-for-profit corporations
  • Properties owned or held by municipalities, regional cities or other local authorities
  • Properties owned or held by athletic or service clubs or associations and used as public parks or recreations grounds, or for public athletic or recreational purposes
  • Properties operated as a licensed community care facility or registered assisted living residence
  • Properties providing municipal services under partnering agreements
  • Lands held for Cemetery purposes
  • Specified properties which are part of a revitalization area

All applications must be submitted to the Finance Department using the prescribed application form (see above), on or before July 15 in order to be considered for a tax exemption for the following year or for the multi-year bylaw.

FULL DETAILS of the eligibility requirements and application procedures can be found in Policy FIN.49 – Permissive Tax Exemptions

Organizations that received a multi-year Permissive Tax Exemption MUST complete a one-page Annual Report Form and supply the supporting documentation and submit it to the Finance Department (tax@mission.ca) by July 15th each year (2023-2025).