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.

Application forms to request a permissive property tax exemption are available at the following links or in hard copy at City Hall:

Non-Profit Organizations or Athletic/Service Clubs

Places of Worship or Independent Schools

To be considered for a permissive property tax exemption for the upcoming year, completed applications along with all supporting documentation must be submitted to the Chief Financial Officer at City Hall no later than August 30th of the current year.