Overview

The Village of Kaslo recognizes the important contributions that non-profit organizations, volunteer groups, charities, places of worship, and other community organizations make to the social, cultural, educational, and physical well-being of our community. Permissive tax exemptions are one way Council may support organizations that provide community benefits and services to residents. 

A permissive tax exemption is a discretionary exemption from property taxation granted by Council under the Community Charter. Unlike statutory exemptions, permissive tax exemptions are not automatic and must be approved by Council through a bylaw

Who Can Apply?

Council may consider applications from eligible properties owned or occupied by:

• Registered non-profit organizations
• Charitable organizations
• Places of worship
• Private schools
• Hospitals
• Organizations that provide services or programs that benefit the residents of Kaslo and complement services provided by the Village

To be eligible, applicants must:

• Qualify under Section 224 of the Community Charter
• Be a registered non-profit organization
• Comply with municipal bylaws, policies, regulations, and licensing requirements
• Demonstrate that the property's principal use provides a community benefit
• Demonstrate that Kaslo residents are the primary beneficiaries of the services provided

Non-profit organizations operating commercial or retail activities that compete directly with for-profit businesses are generally not eligible for a permissive tax exemption.

Types of Exemptions

The Village administers two application streams:

Places of Worship, Private Schools and Hospitals

Eligible organizations may receive a permissive tax exemption for up to five years through a single application. Organizations remain responsible for notifying the Village of any change in ownership or use of the property. 

Other Non-Profit Organizations

Eligible non-profit organizations may receive a one-year exemption. Successful applicants may submit simplified annual renewal applications for up to four additional years before submitting a new comprehensive application.

Application Requirements

Applications must include supporting documentation such as:

• CRA Registered Charity Information Return or Non-Profit Organization Information Return
• Most recent audited financial statements
• Current financial budget
• Property site plan or scale drawing
• Lease agreement (if applicable)

Council may request additional information or a presentation from the applicant as part of the review process.

Application Deadline

2027 applications and supporting documentation must be submitted no later than August 21, 2026 to be considered for the next taxation year.

Late applications may be considered prior to Council's annual permissive tax exemption bylaw being presented for consideration; however, applications received after that point will not be considered until the following year.

Council Review

All applications are reviewed by Village staff for completeness and eligibility. Staff prepare recommendations for Council's consideration. Council retains full discretion to approve, deny, partially approve, or impose conditions on any exemption request. 

Conditions may include:

• Requirements for public access to facilities
• Service delivery commitments
• Reporting obligations
• Registration of covenants or agreements relating to property use 

Council may also revoke exemptions or impose other remedies if conditions are not met.

Public Notice

Before a permissive tax exemption bylaw is adopted, the Village must provide public notice in accordance with the Community Charter. The notice includes information on the proposed exemptions and the estimated value of taxes that would otherwise be collected.

Annual Financial Impact

Permissive tax exemptions are a form of financial assistance provided by the Village. The taxes exempted for eligible properties are borne by the remaining tax base. For this reason, Council carefully considers each application based on community benefit, fairness, and alignment with Village priorities.

Forms and Policy

• Permissive Tax Exemption Application Form
• Permissive Tax Exemption Policy
• Current Permissive Tax Exemption Bylaw

For additional information, please contact us at admin@kaslo.ca.