Permissive Tax Exemption

Property Tax Exemptions are available to Township of Langley-based organizations registered as a not-for-profit organization, and using property for municipal, recreational, religious, cultural or charitable purposes.

To be eligible for a Permissive Tax Exemption, an organization must meet the requirements under the Community Charter, and comply with the following Township of Langley policy and guidelines. For further information, please contact the Revenue and Tax Collection Department at 604-533-6005 or permissive@tol.ca.

• Permissive Tax Exemption Council Policy
• Permissive Tax Exemption Guidelines
• Community Charter, Part 7 Section 224

Application deadline

The deadline is May 1, 2022 for the following year exemption.

Not-for-Profit organizations

• Applicants are required to complete the Not-For-Profit Application for the 2023 exemption year.
• The Not-For-Profit Application is required annually; ownership and property use is reviewed and approved before a permissive tax exemption can be granted.
• New applicants will receive notification whether the application is approved or denied.
• It is the organization’s responsibility to notify the Township of any changes in property ownership and/or property use.
• It is the responsibility of the applicant to ensure they receive and complete the application and return it to the Township of Langley by the application due date.
• Lessors Statutory Declaration needs to be completed if the Permissive applicant is not the registered owner of the property.

Church or place of worship

• New applicants are required to complete the Places of Worship Application for the 2023 exemption year
• The Township of Langley will administer these applications on a five-year cycle (see below for schedule).
• If the application is approved, the organization will be exempt for the number of years remaining in the cycle.
• In the interim years, organizations are required to complete a Declaration of Use Certificate as confirmation that ownership and property use has not changed.
• At the end of this five-year cycle, all organizations will complete the full application for the next five-year cycle.
• It is the organization’s responsibility to notify the Township of any changes in property ownership and/or property use.
• It is the responsibility of the applicant to ensure they receive and complete the application and return it to the Township of Langley by the application due date.
• Lessors Statutory Declaration needs to be completed if the Permissive applicant is not the registered owner of the property.