Permissive Tax Exemptions

The 2026 permissive tax exemption application process will be open from May 15 - July 31, 2025. Applications must be completed using the City’s grant software. Instructions for use are available on the login page including a video tutorial.

Application Portal

Before creating an account, please read the Permissive Tax Exemption Policy to ensure you are familiar with the program and what is required.

There has been a change in the policy for Non-Profit Housing Providers. Those organizations that meet the criteria of "Non-Market Rental Housing" and "Special Needs and Supporting Housing" are now eligible to apply for Permissive Tax Exemptions of up to ten (10) years. These exemptions will be administered on a 10-year cycle, after which, all eligible applicants will be required to submit a full application to be considered for the next 10-year cycle. Approved applicants will be exempt for the remaining years of each cycle and will be required to submit an annual declaration, prior to the application due date.

Applications for Permissive Tax Exemptions for all other Non-Profit Organizations will be considered annually for a one-year exemption.

Non-Profit Housing Providers

  • To apply for the 10-year exemption, please ensure to complete the “2026 Permissive Tax Exemption – Non-Profit Housing” form.
  • If you have other eligible property that is not being used for Non-Profit Housing, please apply for that property under “Other Non-Profit Organizations”.

Other Non-Profit Organizations

  • If you are a new applicant or have made significant changes to the services offered or the occupied property since the last application, please ensure to fill out the "2026 Permissive Tax Exemption - New or Changed Property" form.
  • If you were approved for the 2025 tax year and have not made significant changes to the services offered or the occupied property since the last application, please ensure to fill out the "2026 Permissive Tax Exemption - Renewal Property" form.

Permissive Tax Exemptions currently in effect are contained in the bylaw below.

2024-33 2025 Permissive Tax Exemption Bylaw