Permissive Tax Exemption
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Background
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.
Eligibility Criteria
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.
Evaluation Criteria
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
Application Schedule
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)
Supporting Information
Regional District of Central Kootenay - Permissive Tax Exemption Bylaw [PDF - 172 KB]
Regional District of Central Kootenay - Permissive Tax Exemption Policy [PDF - 284 KB]
For more information please contact
Tom Dool | Research Analyst
Regional District of Central Kootenay
Phone: 250.352.8173
tdool@rdck.bc.ca
The content on this page was last updated August 25 2023 at 3:14 AM