Permissive tax exemptions are available to qualifying North Cowichan-based registered non-profit organizations, including places of worship, private schools and hospitals, who use property for municipal, recreational, cultural, or charitable purposes.
Eligibility
Applicants and the subject property must meet the criteria established by North Cowichan:
- Permissive Tax Exemption Bylaw - includes list of current recipients
- Permissive Tax Exemption Council Policy
- Provincial Community Charter section 224
Application process
Permissive tax exemptions must be applied for using the fillable and printable Permissive Tax Exemption Application.
Completed applications must be received by August 1, or the next business day if this falls on a weekend. Late applications will not be considered.
Evaluation
The Financial Services department prepares a report on the years’ Permissive Tax Exemption applications in September each year for Council to evaluate. Council will then adopt the Permissive Tax Exemption Bylaw by October 31 each year confirming which organizations receive the exemption.
Exemptions are considered in a cycle of up to four (4) years for societies and non-profits and up to ten (10) years for places of worship. At the end of each cycle, organizations are required to complete new applications for the following cycle. For details, review Section 5 (Duration of Exemption) of the Permissive Tax Exemption Policy.