Permissive tax exemption

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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 protected] 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 applicationIf 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 applicationmust be completed for the next five years. Its 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 hasnt 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.

Other available programs

To encourage new residential and commercial development to locate within urban centres, we have established a Revitalization Tax Exemption Program. Tlearn 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.