TOWNSHIP OF ESQUIMALT STAFF REPORT
MEETING DATE: September 14, 2026 Report No. FIN-26-017
TO: Council
FROM: Ian Irvine, Director of Financial Services
SUBJECT: 2027 Permissive Tax Exemptions
RECOMMENDATION:
Recommendation
That Council give first, second and third readings to Permissive Tax Exemptions (Non-Profit Organizations) Bylaw, 2026, No. 3194
Body
EXECUTIVE SUMMARY:
The Community Charter provides Council with the authority to grant permissive exemptions from property taxes, through bylaw, for a period of up to 10 years. This bylaw attached to this staff report incorporates Council's decisions regarding the approved 2027 permissive tax exemption recipients and exemption levels. A bylaw must be adopted and submitted to BC Assessment prior to October 31 for the exemptions to take effect during the 2027 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.
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.
While permissive tax exemptions do not involve a direct cash payment to recipients, similar to local grants, they do have a financial impact. As the Township's required taxation revenue is established in the financial plan, any approved exemptions will result in an increased burden being shifted to all other taxpayers within the municipality to make up for the amounts being exempted.
Previously Approved Exemptions
In October 2023 and September 2024, Council approved multi-year permissive tax exemptions for several non-profit organizations. The following annual exemptions ...
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