Tax Incentives TEST
Tax 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 without profit may qualify for permissive tax exemptions.
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Heritage Building Tax Incentive
Restored heritage buildings that generate revenue through uses other than single or two family residential may qualify for tax incentives.
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Urban Centre Revitalization Tax Exemption
Residential, commercial and mixed-use development projects in the City Centre and Rutland Urban Centre zones may qualify for developer tax exemptions.
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Annual Tax Sale
Properties in significant tax arrears are auctioned for sale each fall. The sale is advertised in late September.
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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.
Closed | 2024 One-Time Property Tax Grant
In 2024, City Council approved this one-time grant to help multi-family residential projects manage significant property tax increases. This grant is now closed and applications are no longer being accepted.
FOR INFORMATION ONLY | Applicants may have been eligible if:
- Property is within a UC1-UC5 zone;
- Municipal property taxes only;
- Class 01 multi-family residential (single property that accommodates more than 3 families);
- Principle use of the property provides a social benefit specific to housing;
- Assessed value increased by 30% or more between 2023 and 2024 (market and/or zoning changes); and
- Must not be a for-profit business.
FOR INFORMATION ONLY | All applicants were required to complete the online application form by December 31, 2024. Properties that qualified were credited on their property tax account.
