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. 

For more information, please review the Permissive Tax Exemption Policy 327 and the Permissive Tax Exemption Bylaw.

All new applicants are required to complete the appropriate permissive tax exemption application. The application deadline is July 15 for the following tax year.   These applications will be available in late May, 2017 for the 2018 tax year.

The City of Kelowna will administer these applications on a five-year cycle. See table below.

Tax YearNumber of Years ExemptApplication Due Date
2016 - 20205 YearsJuly 15, 2015
2017 - 20204 YearsJuly 15, 2016
2018 - 20203 YearsJuly 15, 2017
2019 - 20202 YearsJuly 15, 2018
20201 YearJuly 15, 2019

Places of worship, private schools & hospitals

If the application is approved, the organization will be exempt for the number of years remaining in the cycle. At the end of the 5 year cycle, a new application must completed for the next five years. It is the organization’s responsibility to notify the City of Kelowna of any changes in property ownership and/or use of the property.

Other non-profit organizations

If the application is approved, organizations are required to submit a short Permissive tax exemption non-profit renewal application yearly 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 has not changed. This application will be reviewed and approved before a permissive tax exemption is granted. At the end of the 5 year cycle, a new application must completed for the next five years.

Other available programs

Urban Centre Revitalization Tax Exemption Program:  To encourage new residential and commercial development to locate within urban centres, the City of Kelowna has established a Revitalization Tax Exemption Program.  To learn more, see  Urban Centre Revitalization
            
Heritage Building Tax Incentive Program:  The City of Kelowna offers a Heritage Building Tax Incentive Program that provides tax breaks to property owners who have restored revenue generating heritage buildings.  To learn more, see  Heritage Planning Initiatives