Tax Exemptions & Incentives
Tax Exemptions & Incentives
Non-profit organizations, heritage properties and developers may qualify for property tax exemptions or incentives.
Permissive Tax Exemptions
Properties used for municipal, recreational, religious, cultural, or charitable purposes may qualify for permissive tax exemptions.
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Heritage Building Tax Incentive
Restored heritage buildings that generate revenue may qualify for tax incentives.
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Urban Centre Revitalization Tax Exemption
Residential, commercial and mixed-use development projects in select urban zones may qualify for developer tax exemptions.
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Permissive Tax Exemptions
The City of Kelowna offers this tax exemption to qualifying Kelowna-based registered non-profit organizations, including places of worship, private schools and hospitals, who use property for municipal, recreational, religious, cultural, or charitable purposes. Applications and renewals are due July 15.
Applicants and the subject property must meet the criteria established by the: City of Kelowna:
All applicants are required to complete the appropriate application form and submit to [email protected] by July 15, and to notify the City of any changes related to the property.
If approved, the tax exemption will start the following tax year for the number of years remaining in the 5-year cycle as shown in the table below. At the end of the five-year cycle, a new application must be completed for the next five years.
| Application Deadline | Exemption |
| July 15, 2024 | 1 year (2025) |
| July 15, 2025 | 5 years (2026-2030) |
| July 15, 2026 | 4 years (2027-2030) |
| July 15, 2027 | 3 years (2028-2030) |
| July 15, 2028 | 2 years (2029-2030) |
| July 15, 2029 | 1 years (2030) |
Application Form for Places of Worship, Private Schools & Hospitals (once per cycle)
Application Form for Other Non-Profit Organizations (once per cycle), and
Yearly Renewal Form for Other Non-Profit Organizations (each year of cycle)
Heritage Building Tax Incentive
The City of Kelowna offers this tax incentive to property owners who have restored qualifying revenue generating heritage buildings for any use other than single or two family residential. This tax incentive cannot be combined with the City’s Permissive Tax Exemption. Applications and renewals are due July 15.
Applicants and the subject property must meet the criteria established by the:
All applicants are required to complete the appropriate application form and submit to [email protected] on an annual basis by July 15.
Urban Centre Revitalization Tax Exemption
The City of Kelowna offers a tax exemption to developers who build residential, commercial and mixed-use development projects valued at $300,000 or greater within the City Centre and Rutland Urban Centre zones.
To learn more, visit the Urban Centre Incentives section of our Developer Incentives page.
