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Permissive Tax Exemptions

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Permissive Tax Exemptions

For the 2022 Tax Year, ALL organizations need to send in an application form and supporting documentation by July 15, 2021.

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 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 below), on or before July 15 in order to be considered for a tax exemption for the following year or for the 4-year bylaw from 2022-2025.

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