Permissive Tax Exemptions

Applications are being accepted from not-for-profit organizations and places of worship for permissive property tax exemptions for 2021. Under the Community Charter, Council may choose to grant property tax exemption to not-for-profit organizations as well as to exempt the land and improvements surrounding the portion of a building that is statutorily exempt (e.g. parking lots, public halls, and meeting rooms adjoining a place of worship).

The application process begins in May and the bylaw is passed by October 31 of each year. The organizations approved for exemption by Council will receive an exemption for up to five years and must complete an annual declaration. The due date to apply is June 30.

On April 15, 2020, City Council approved adjustments to the Permissive Tax Exemption (PTE) policy and application process for the 2021 taxation year. Summary of changes include:

  • application deadline has been changed from May 31 to June 30
  • successful applicants will be required to complete an annual declaration to confirm that the applicant is still eligible to receive a PTE
  • Council may provide a one-year grant in lieu of a PTE to new applicants that might not meet the PTE requirements in the current year
  • staff will notify applicants of their recommendations prior to presenting recommendations to Council
  • staff will present their recommendation's to Council by September 30 each year

Click to learn more about the Council policy or applicable Community Charter:

Council Policy -
Not for Profit
    Council Policy -
Places of Worship
   Community Charter
Fillable Application Forms 

Applications for the next 5 year cycle (2022-2026) will be available in May 2021. 

Here are common examples of properties which may be exempted in this way (not all-inclusive):

  • Properties owned or held by charitable, philanthropic or other not-for-profit corporations
  • Areas of land surrounding buildings of public worship (churches), along with church halls and land surrounding those halls, if council considers the surrounding lands to be necessary to the church or hall

Annual Declaration

Organizations approved for exemption by Council will receive an exemption for the period remaining in the current 5 year cycle. Successful applicants must complete an annual declaration and re-apply at the beginning of the next 5 year cycle.

For further information, contact Marleah Plesko at 250-828-3459 or email