Permissive tax exemption
Permissive tax exemption is available for qualifying, Kelowna-based, registered non-profit organizations using property for municipal, recreational, religious, cultural or charitable purposes.
Applicants and the subject property must meet the criteria established by the City of Kelowna Council Policy 327 and as outlined in section 224 of the Community Charter.
For more information, please review the Permissive Tax Exemption Policy 327 , the Permissive Tax Exemption Bylaw and Community Charter section 224.
All applicants are required to complete the appropriate permissive tax exemption application. The application deadline is July 15 for the following tax year. All applications should be submitted to email@example.com and will be administered on a five-year cycle as shown in the table below.
|Tax Year||Number of Years Exempt||Application Due Date|
|2021 - 2025||5 Years||July 15, 2020|
|2022 - 2025||4 Years||July 15, 2021|
|2023 - 2025||3 Years||July 15, 2022|
|2024 - 2025||2 Years||July 15, 2023|
|2025||1 Year||July 15, 2024|
For first time applicants, please complete a new application. If the application is approved, the organization will be exempt for the number of years remaining in the cycle. At the end of the five-year cycle, a new application must be completed for the next five years. It’s the organization’s responsibility to notify the City of any changes related to the property.
For first time applicants, please complete a new application. If the application is approved, organizations are required to submit a short Permissive Tax Exemption Non-Profit Renewal Application by July 15 of the current year, for the following tax year, for the number of years remaining in the cycle. The renewal application is confirmation that ownership and use of the property hasn’t changed. This application will be reviewed and approved before a permissive tax exemption is granted. At the end of the five-year cycle, a new application must completed for the next five years.
To encourage new residential and commercial development to locate within urban centres, we have established a Revitalization Tax Exemption Program. To learn more, visit the Urban Centre Incentives section of our Developer incentives page.
We offer a Heritage Building Tax Incentive Program that provides tax breaks to property owners who have restored revenue generating heritage buildings. Full program details are available in Council Policy No. 318.