RDCK

Corporate Administration

Permissive Tax Exemption

Permissive Tax Exemption Policy No. 100-01-20 (PDF VERSION)

Permissive Tax Exemption Policy No. 100-01-20 (WORD VERSION)

Permissive tax exemptions are issued by the Regional District of Central Kootenay (RDCK) Board in order to foster or preserve development that is aligned with the priorities of the RDCK as they pertain to specific land uses, prescribed by the Province, in the Local Government Act.

Public Notice DatesNotices
May 28, 2026 (Black Press)
June 4, 2026 (Valley Voice)
June 18, 2026 (Black Press & Valley Voice)		Notice of Application – Permissive Tax Exemptions

The authority to grant property tax exemptions allows the Board to support, where it deems appropriate, the development of, or ongoing programs by, individuals or organizations for

  • Athletic or recreational purposes;
  • Public worship or the expression of faith; and
  • Agricultural or Horticultural Societies

The associated land use must be open and available to the public with a minimum of barriers.

The occupier of the property must be:

  • Compliant with the Societies Act; or
  • A School Board; or
  • A Local Authority.

Examples of properties eligible for a permissive tax exemption include

  • Facilities or land owned and held by an athletic or service organization for recreational use by the public;
  • Places of worship:
  • Agricultural or Horticultural Society;
  • Halls or venues;
  • Art galleries or museums owned by not for profit organization.

The criteria below will be used to inform the recommendation to include a property in the permissive tax exemption bylaw.

1. Is the proposed land or improvement use eligible for an exemption?

  • Ownership/Lease arrangement compliance (Yes/No)

2. Is the organization or individual making application eligible for an exemption?

  • Compliant with the Societies Act (Yes/No)
  • School Board
  • Local Authority

3. How does proposed exemption align with the goals and direction set by the Board?

  • Compliance with local regulations (Yes/No)
  • Aligned with Board and Community Values (Yes/No)

4. What are the implications for local government taxation and services?

  • Taxation Impact
  • Relationship to other services

First Public Notice of Application – Advertised no later than June 1st
Applications Available – No later than June 1st
Second Public Notice of Application– Advertised no later than July 1st
Applications Due – No later than August 1st
Permissive Tax Exemption Bylaw Approval – October Board Meeting (Bylaw is applicable for 2024 taxation)

CLICK ON THE ARROW BELOW TO APPLY NOW

Permissive Tax Exemption Application Form

Step 1 of 4

Permissive Tax Exemption Application Form

Applicant Information

Thank you for your interest in applying for a property tax exemption. Property tax exemptions are considered for eligible organizations located in the Regional District of Central Kootenay

PRIVACY STATEMENT: Personal information you provide in this form is collected pursuant to section 26 of the Freedom of Information and Protection of Privacy Act. This information will be used for the purpose of employment as an Election Official with the RDCK. Questions about the collection of this information may be directed to the Privacy Officer, 250-352-6665, info@rdck.bc.ca or Box 590, 202 Lakeside Drive, Nelson, BC V1L 5R4. If you have any issues completing this online form, please call 250-352-8173.

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Contact Information

For Permissive Tax Exemption Information

Tom Dool, Research Analyst

tdool@rdck.bc.ca 

250.352.8173