Types of Exemptions
General statutory
General Statutory exemptions are automatically applied and mandatory through the Community Charter legislation. Council does not have control over the types of exemptions within this category which include places of worship, land and improvements vested and held by the Provincial Government, hospitals and schools.
Permissive
To balance the social benefits that not-for-profit organizations add to the quality of life in the community with the acknowledgment that all property owners must contribute towards services that the City provides. Council has adopted the Permissive Property Tax Grant-in-Aid Council Policy to provide guidelines for tax exemption applications. Council has moved Permissive Property Tax Grant-in-Aid Program to the North Peace Community Foundation.
The City collects revenue on behalf of other organizations as part of the annual property tax bill: the Province of BC - School Tax, Hospital, Peace River Regional District, Municipal Finance Authority, BC Assessment Authority and BC Transit. Taxes collected on behalf of the Province of BC - School Tax and the Peace River Regional District are considered the non-municipal portion.
Commencing in 2021, changes to the Permissive Tax criteria will be phased in to allow organizations and groups to plan and prepare:
- Financial assistance to offset permissive property tax amounts will be granted through the Grant-in-Aid process for the 2021 Budget
- Commencing January 1, 2021, the City will cease to exempt 50% of the non-municipal portion of recipient exemption
- Commencing on January 1, 2022, the City will cease to exempt 100% of the non-municipal portion of recipient exemption
- Commencing January 1, 2023, all recipients will have five years to adjust to the 75% limit
- Each year recipients will receive 5% less in permissive tax exemptions until they are at the 75% exemption level of municipal taxes; new applicants will be exempted at the same level as current recipients
Permissive tax exemptions differ from statutory tax exemptions, which are automatic and provided by provincial legislation. When granting a permissive tax grant-in-aid, the City can tailor the financial contribution to meet particular circumstances. This includes the option of giving a grant-in-aid to all or part of an eligible property.
Since permissive tax exemptions result in the remainder of the taxpayers having to absorb those taxes not paid by others, care must be taken to ensure all exemptions are well aligned with the objectives and values of the City. The City transitioned from the legislative process (permissive tax exemption bylaw) to a community-driven grant-in-aid process that will provide additional transparency around the value provided by City taxpayers to each property that receives this type of financial assistance.
Property Tax Deferment
You may be eligible to defer your current property taxes. The British Columbia Tax Deferment Program is a loan program that allows you to defer your annual property taxes on your home if you meet certain criteria.
Only current years taxes are eligible for deferment. You will still be responsible to submit your Home Owner Grant to the City of Fort St. John Tax Department by the due date as well as your application for Deferment. Applications received after the property tax due date will be subject to a 10% penalty as will any denied deferment applications. For detailed information on this program visit the Deferment Website, or contact the City of Fort St John Tax Department at 250-787-8150.
Already in the Tax Deferment Program
If you are already in the Tax Deferment program, please submit your Deferment Renewal Form and your Home Owner Grant Application together before the due date to the City of Fort St. John Property Tax Department.
No Deferment Renewal in the mail?
The Deferment Office will send renewal applications before the end of May each year. You must get your completed applications and renewals to the City of Fort St. John on or before the July tax due date to avoid penalty.
If you have not received your renewal application in the mail, please contact the Deferment Office at 250-387-0555 or toll-free at 1-888-355-2700.