A Permissive Tax Exemption is a reduction or full exemption of property taxes that is provided to an eligible property by bylaw at the discretion of Council. The length of the exemption is determined by Council and approved within each bylaw, provided it does not exceed the ten (10) year limit set by the Community Charter.

Applications for exemptions are due June 30th each year for the following tax year. A Permissive Tax Exemption bylaw does not apply to taxation in a calendar year unless it came into force on or before October 31st in the preceding year.

Eligibility

Properties that may be eligible for a Permissive Tax Exemption are outlined in Part 7 Division 7 of the Community Charter. Criteria include but are not limited to:

  • Property owned or held by a charitable, philanthropic, and non-profit corporation and Council considers its use is for the purposes of the corporation
  • Property owned by a local authority and used for the purposes of that local authority
  • Properties owned or held by a public authority that would not be statutorily exempt from taxes through Section 220 of the Community Charter
  • Properties occupied by a public authority or non-profit organization but owned by a different public authority
  • Properties owned by a person (including a business, society or corporation) providing a municipal service under a partnering agreement, but only if the property is used in relation to the provision of the agreement.

Some examples of properties generally eligible for permissive tax exemptions include:

  • Properties held by an athletic or service club
  • Art galleries or museums owned by a charitable or philanthropic organization
  • Not-for-profit seniors and community housing

The authority to grant Permissive Tax Exemptions allows municipalities to support eligible organizations that benefit the public or support Council’s strategic plan initiatives.

Application Form and Policy

Application Form
Permissive Tax Exemption Policy

FAQs

Application Submission
The due date for applications is June 30th. Applications received after this date will not be considered.

The application form can be downloaded here. Once completed, please email it to FundingRequests@Langford.ca. Although a printed copy is not required, it can be sent to Langford City Hall 2 nd Floor, 877 Goldstream Avenue V9B 2X8.

Definitions
“Improvements” means any buildings, fixtures or structures placed on land or water over land.

“Permissive Tax Exemption” means a reduction or full exemption on the taxable assessment used to calculate property taxes, which is provided to an eligible property by bylaw at the discretion of Council.

“Property” means land and Improvements.

Questions
If you have any questions about this form, the application process, or the Permissive Tax Exemption program, please contact the City of Langford’s finance department in the following ways:

Mail: Langford City Hall 2nd Floor, 877 Goldstream Avenue V9B 2X8