Applications for a Permissive Tax Exemption must be received in the Village office by 4:30 pm on Friday July 15th. The Village’s Permissive Tax Exemption Policy and Application Form are available here.
General Exemption Authority
Under the Community Charter, a permissive tax exemption may be provided to an eligible property by bylaw at the discretion of a municipal council, and in some cases, a regional district board. Local governments may provide such exemptions for periods of up to 10 years.
Eligible properties may include:
- Property owned or held by a charitable, philanthropic, and non-profit corporation and used for the purposes of the corporation
- Property owned by a local authority and used for the purposes of that local authority (e.g. property owned by Municipality X but located within the boundaries of Municipality Y)
- Properties owned or held by a public authority that is not statutorily exempt from taxes
- Properties occupied by a public authority or non-profit organization but owned by a different public authority
- Properties owned by a person (including a business, society or corporation) providing a partnering agreement, but only in relation to the provision of the agreement.
Some examples of properties generally eligible for permissive tax exemptions include:
- Public parks owned and held by an athletic or service club
- Art galleries or museums owned by a charitable or philanthropic organization
- Not-for-profit seniors and community housing
- property located around a place of public worship but not eligible for a statutory exemption