Permissive Tax Exemption

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)