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                  "value" => "<p><span data-contrast="auto" xml:lang="EN-CA">For first time applicants, please complete&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">a\u{202F}</span><a href="https://www.kelowna.ca/sites/files/1/docs/homes-building/permissive_tax_exemption_application_for_places_of_worship_private_schools_and_hospitals_0.pdf" rel="noreferrer noopener" target="_blank"><span data-contrast="auto" xml:lang="EN-CA">new application</span></a><span data-contrast="auto" xml:lang="EN-CA">.&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">If the application is approved, the organization will be exempt for the number of years remaining in the cycle. At the end of the&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">five-</span><span data-contrast="auto" xml:lang="EN-CA">year cycle,\u{202F}a\u{202F}</span><a href="https://www.kelowna.ca/sites/files/1/docs/homes-building/permissive_tax_exemption_application_for_places_of_worship_private_schools_and_hospitals_0.pdf"><span data-contrast="none" xml:lang="EN-CA"><span data-ccp-charstyle="Hyperlink">new application</span></span></a>\u{202F}<span data-contrast="auto" xml:lang="EN-CA">must be completed for the next\u{202F}five years. It</span><span data-contrast="auto" xml:lang="EN-CA">’</span><span data-contrast="auto" xml:lang="EN-CA">s the organization’s responsibility to notify the City&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">of any&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">changes</span>&nbsp;<span data-contrast="auto" xml:lang="EN-CA">related</span><span data-contrast="auto" xml:lang="EN-CA">&nbsp;to&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">the property.</span></p>\r\n"
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                  "value" => "<p><span data-contrast="auto" xml:lang="EN-CA">F</span><span data-contrast="auto" xml:lang="EN-CA">or first time applicants, please complete a&nbsp;</span>\u{202F}<span data-contrast="auto" xml:lang="EN-CA"><a href="https://www.kelowna.ca/sites/files/1/docs/homes-building/permissive_tax_exempton_comprehensive_non-profit_application_0.pdf">new application</a>.</span>&nbsp;<span data-contrast="auto" xml:lang="EN-CA">If the application is approved,\u{202F}organizations are required to submit a short\u{202F}</span><a href="https://www.kelowna.ca/sites/files/1/docs/homes-building/permissive_tax_exempton_non-profit_renewal_0.pdf" rel="noreferrer noopener" target="_blank"><span data-contrast="none" xml:lang="EN-CA"><span data-ccp-charstyle="Hyperlink">Permissive Tax Exemption Non-Profit Renewal Application</span></span></a><span data-contrast="auto" xml:lang="EN-CA">\u{202F}by July 15 of the current year</span><span data-contrast="auto" xml:lang="EN-CA">,</span><span data-contrast="auto" xml:lang="EN-CA">\u{202F}for the following tax year</span><span data-contrast="auto" xml:lang="EN-CA">,</span><span data-contrast="auto" xml:lang="EN-CA">&nbsp;for the number of years remaining in the cycle. The renewal application is confirmation that ownership and use of the property has</span><span data-contrast="auto" xml:lang="EN-CA">n</span><span data-contrast="auto" xml:lang="EN-CA">’</span><span data-contrast="auto" xml:lang="EN-CA">t changed. This application\u{202F}will be reviewed and approved before a permissive tax exemption is granted.\u{202F}At the end of the&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">five-year cycle,\u{202F}a&nbsp;<a href="http://www.kelowna.ca/sites/files/1/docs/homes-building/permissive_tax_exempton_comprehensive_non-profit_application_0.pdf">new application</a>&nbsp;must completed for the next\u{202F}five years.</span></p>\r\n"
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              <p><span data-contrast="auto" xml:lang="EN-CA">Permissive tax exemption&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">is\u{202F}available for qualifying, Kelowna-based, registered non-profit organizations using property for municipal, recreational, religious, cultural or charitable purposes.\u{202F}</span>&nbsp;</p>\r\n
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              <p>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.</p>\r\n
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              <p>For more information, please review the&nbsp;<a href="https://www.kelowna.ca/sites/files/1/docs/city-hall/policies/permissive_tax_exemption_-_policy_327.pdf" target="_blank">Permissive Tax Exemption Policy 327</a>&nbsp;, the&nbsp;<a href="https://apps.kelowna.ca/CityPage/Docs/PDFs/Bylaws/2023%20Permissive%20Tax%20Exemption%20Bylaw.pdf">Permissive Tax Exemption Bylaw</a>&nbsp;and <a href="https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/03026_07">Community Charter section 224.</a></p>\r\n
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              <p><span data-contrast="auto" xml:lang="EN-CA">All</span>&nbsp;<span data-contrast="auto" xml:lang="EN-CA">applicants are required to complete the\u{202F}appropriate permissive tax exemption application. The\u{202F}</span><strong><span data-contrast="auto" xml:lang="EN-CA">application deadline</span></strong><span data-contrast="auto" xml:lang="EN-CA">\u{202F}is July 15 for the following tax year.\u{202F}</span><span data-contrast="auto" xml:lang="EN-CA">All&nbsp;applications should be submitted to [email protected]&nbsp;and&nbsp;will be administered&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">on a\u{202F}five-year cycle</span><span data-contrast="auto" xml:lang="EN-CA">&nbsp;as shown in the table&nbsp;</span><span data-contrast="auto" xml:lang="EN-CA">below.</span></p>\r\n
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              \t\t\t<td style="text-align: center;"><strong>2025</strong></td>\r\n
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