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Permissive Tax Exemptions

Applications are being accepted from not-for-profit organizations and places of worship for permissive property tax exemptions for 2025-2026. Under the Community Charter, Council may choose to grant property tax exemption to not-for-profit organizations as well as to exempt the land and improvements surrounding the portion of a building that is statutorily exempt (e.g. parking lots, public halls, and meeting rooms adjoining a place of worship).

The application process begins in May and the bylaw is passed by October 31 of each year. The organizations approved for exemption by Council will receive an exemption for up to five years and must complete an annual declaration. The due date to apply is June 30.

Please note:

  • successful applicants will be required to complete an annual declaration to confirm that the applicant is still eligible to receive a PTE
  • Council may provide a one-year grant in lieu of a PTE to new applicants that might not meet the PTE requirements in the current year
  • staff will notify applicants of their recommendations prior to presenting recommendations to Council
  • staff will present their recommendation's to Council by September 30 each year

Annual Declaration

Permissive Tax Exemption recipients must reapply every five years and must submit an annual declaration each year. If you received a Permissive Tax Exemption in 2024, you are required to complete an Annual Declaration form by June 30, 2024.

For further information, contact Norman Thompson at 250-828-3432 or email PTE@kamloops.ca.

Fillable Annual Declaration Form

Application Forms 

Applications for 2025-2026 must be received in the Revenue Division no later than June 30, 2024.

Applications may be submitted by:

  • EMAIL Go paperless! Use our new fillable PDF forms and submit your application to: PTE@kamloops.ca
  • MAIL Must be received by the due date. The postmark is not accepted as the date of payment.
  • DROP BOX Available 24 hours a day at City Hall and during facility hours at the Tournament Capital Centre and North Shore Community Policing Office.

Examples of properties eligible for Permissive Tax Exemptions (not all-inclusive):

  • Properties owned or held by charitable, philanthropic or other not-for-profit corporations
  • Areas of land surrounding buildings of public worship (churches), along with church halls and land surrounding those halls, if council considers the surrounding lands to be necessary to the church or hall

Fillable Form - Non-Profits  Fillable Form - Places of Worship

Click to learn more about the Council policy or applicable Community Charter:

Council Policy - Not for Profit    Council Policy - Places of Worship   Community Charter