TOWNSHIP OF ESQUIMALT STAFF REPORT
MEETING DATE: October 6, 2025 Report No. FIN-25-009
TO: Council
FROM: Ian Irvine, Director of Financial Services
SUBJECT: 2026 Permissive Tax Exemptions
RECOMMENDATION:
Recommendation
That Council give first, second and third reading to Permissive Tax Exemption Bylaw (Non-Profit Organizations), 2025, No. 3169.
Body
EXECUTIVE SUMMARY:
The Community Charter provides Council with the authority to grant permissive exemptions from property taxes for a period of up to 10 years. For organizations to receive exemptions, Council must adopt a bylaw and, prior to its adoption, ensure adequate notification in accordance with the Community Charter.
The Local Grant Committee reviewed a new application and made recommendations about exemption percentages and duration. These recommendations have been incorporated into the bylaw attached to this staff report. A bylaw must be adopted and submitted to BC Assessment prior to October 31 for the exemptions to take effect during the 2026 taxation year.
BACKGROUND:
The Community Charter includes sections which provide the means for various organizations and entities to receive exemptions from taxation if they meet certain criteria. Some of the exemptions are statutory in nature while others are at the discretion of local government. Permissive tax exemptions do not reduce the Township's annual revenue requirements and, as a result, any exemptions granted increase the burden on other taxpayers within the Township.
Section 224 gives Council the authority to grant permissive exemptions from property taxes for a period of up to 10 years. Council must adopt a bylaw and, prior to its adoption, ensure notification of the proposed exemptions is adequately advertised within the municipality.
Previously Approved Exemptions
In October 2023 and September 2024, Council approved multi-year permissive tax exemptions for several not-for-profit organizations. The following annual exemptions wer...
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