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City of Salmon Arm
Box 40
500 2 Ave. NE
Salmon Arm, BC V1E 4N2
Ph: 250.803.4000
Fx: 250.803.4041
Hours: 8:30am - 4:00pm
Permissive Tax Exemption
Some properties are automatically exempt from property taxes, under Division 6 of the Community Charter.

In addition to the automatic exemptions, municipalities in British Columbia may exempt certain properties from property taxes by passing a bylaw in accordance with Division 7 of the Community Charter. Here are some examples of properties which may be exempted in this way (not all-inclusive):
  • Properties owned or held by charitable, philanthropic or other not-for-profit corporations
  • Properties owned or held by municipalities, regional cities or other local authorities
  • Properties which would be automatically exempted under other sections of the Division 6 of the Charter, but for the fact that they have a secondary use not covered under that Division
  • Areas of land surrounding buildings of public worship (churches), along with church halls and land surrounding those halls, if council considers the surrounding lands to be necessary to the church or hall
  • Areas of land surrounding seniors’ homes, hospitals or private schools
  • Properties owned or held by athletic or service clubs or associations and used as public parks or recreations grounds, or for public athletic or recreational purposes
  • Properties operated as a licensed community care facility or registered assisted living residence
  • Properties providing municipal services under partnering agreements
  • Specified eligible heritage properties
  • Specified eligible riparian properties
  • Lands held for Cemetery purposes
  • Lands maintained as golf courses (must be non profit organization)
  • Specified properties which are part of a revitalization area

The bylaw must specify the period to which the exemption applies and any conditions applicable to the exemption.

Applications for permissive tax exemptions must be made by July 31 of each year, in order to be considered by Council for the following taxation year. In order to obtain a permissive tax exemption in a particular year, the City Bylaw must be passed on or before October 31 of the preceding year.