Permissive Tax Exemptions

Type: Public Notice



Municipalities in British Columbia may exempt certain properties from property taxes by passing a bylaw in accordance with Part 7 - Division 7 – Permissive Exemptions of the Community Charter.

A permissive tax exemption is a means for Council to support organizations within the community which further Council’s objectives of enhancing quality of life (economic, social, cultural) and delivering services economically.

There is no obligation for Council to grant a permissive tax exemption.

The following are some examples of types of properties which may be exempted:

  • Properties owned or held by a charitable, philanthropic or other not-for-profit corporations

  • Properties owned or held by municipalities, regional cities or other local authorities

  • 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

  • Lands held for Cemetery purposes


Applications as well as full details of the eligibility requirements and application procedures can be found at or are available at the municipal office, #1-385 Birch Avenue, 100 Mile House, BC,  during regular working hours of 8:30 am to 4:30 pm Monday to Friday, except statutory holidays.     


Financial Administration Department

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