Permissive Tax Exemptions

General Tax Exemption Information

Applications for a Permissive Tax Exemption for the 2025 tax year are now open. Applications are due on or before Monday July 15, 2024 by 4:30 pm to be considered for the 2025 taxation year.

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 Permissive Tax Exemption Form for one year is to be completed with inclusion of supporting documentation on or before July 15 of each calendar year in order to be considered for the next tax year.

The Multi-Year Annual Reporting Form for organizations that received a multi-year Permissive Tax Exemption (2022-2025), is to be completed with inclusion of supporting documentation on or before July 15 of each calendar year in order to be considered for the next tax year.

Completed applications with all supporting documentation can be submitted to the Finance Department at tax@mission.ca.

All applications and multi-year annual reporting forms must be submitted to the Finance Department using the prescribed application form (see above), on or before July 15 of each calendar year in order to be considered for the next tax year.

A bylaw to provide tax exemptions in addition to the statutory requirement for Places of Worship is available under Bylaw 3838-2005.

FULL DETAILS of the eligibility requirements and application procedures can be found in Policy FIN.49 – Permissive Tax Exemptions [PDF/134KB]