Permissive Property Tax Exemption

If you think your organization is eligible to be considered for a permissive property tax exemption as per the criteria outlined in City Policy Q-27 and as listed below, you may contact the City Clerk's Office for a 2024 permissive property tax exemption application form.

Permissive property tax exemptions are granted in accordance with the Community Charter and City Policy No. Q-27.  Exemptions are provided at the discretion of Council, are specific to a given tax year and must be applied for annually. 

Exemptions under Sections 224 and 225 of the Community Charter are granted at the discretion of Council exercised in accordance with those sections and the policy. There is no obligation to provide an exemption. Exemptions cannot be granted if the owner does not qualify under the Community Charter.

To be considered for an exemption, organizations must be open and operational, comply with all municipal regulations, contribute to Surrey's community and be a registered charity or society under one of the following categories:

• Hospitals (Community Charter sections 220(1)(j) and 224(2)(h))
• Private Hospitals/Institutions Licensed Under the Community Care and Assisted Living Act (Community Charter section 224(2)(j))
• Place of worship (Community Charter section 224 (2) (f))
• Private (Independent) schools (Community Charter Sections 220(1)(l) and 224(2)(h.1))
• Heritage Properties (Community Charter section 225)
• Non-profit, Charitable, philanthropic organization (Community Charter section 224(2)(a))
• Athletic or service club or association (Community Charter section 224(2)(i))

All applications are reviewed by staff to ensure eligibility for consideration.

For questions related to permissive property tax exemptions, please contact the City Clerk's Office.