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.
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
The associated land use must be open and available to the public with a minimum of barriers.
The occupier of the property must be:
Examples of properties eligible for a permissive tax exemption include
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?
2. Is the organization or individual making application eligible for an exemption?
3. How does proposed exemption align with the goals and direction set by the Board?
4. What are the implications for local government taxation and 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)
For more information please contact
Tom Dool | Research Analyst
Regional District of Central Kootenay
The content on this page was last updated August 25 2023 at 3:14 AM