396 Property Tax Exemptions

• 396 (1) All real property in the city is liable to taxation subject to the following exemptions: —
• Crown exempt; tenant or occupier liable

• (a) Crown lands; provided, however, that the right or interest of an occupier of Crown lands, not holding in an official capacity, shall be liable to taxation, and the occupier shall be personally liable therefor as if the occupier were the owner of such real property, but the property shall not be subject to lien under section 414 nor subject to tax sale under section 422:

• City property exempt

• (b) Real property vested in the city and Crown lands leased by the city for park purposes:
• (c) Real property

Also charitable institutions

• • (i) if
    • (A) an incorporated charitable institution is the registered owner or owner under agreement, either directly or through trustees, of the real property, and
    • (B) the real property is in actual occupation by the incorporated charitable institution and is wholly in use for charitable purposes;

And certain institutions of learning

• • (ii) of which an incorporated institution of learning regularly giving to children instruction accepted as equivalent to that furnished in a public school is the registered owner, or owner under agreement, and which is in actual occupation by such institution and is wholly in use for the purpose of furnishing such instruction;

And certain hospitals

• • (iii) of which a hospital receiving aid under the Hospital Act is the registered owner, or owner under agreement, either directly or through trustees therefor, and which is in actual occupation by such hospital and is wholly in use for the purposes of the hospital or which is held by the hospital for future use as a hospital-site and the same has been designated by the minister responsible for the administration of the Hospital Act to be exempt from taxation;

And churches

• • (iv) of which a religious organization, either directly or through trustees therefor, is the registered owner, or owner under agreement, and which is set apart and in use for the public worship of God; provided, however, that the exemption by this clause conferred shall not be lost by reason of the use of the church property for any of the purposes hereinafter set out if it is so provided by by-law: —
  • The use of the church property by a government, notwithstanding that a fee is paid for such use:
  • The use of the church property for the care or instruction of children under school age by a charitable or non-profit organization:
  • The use of the church property for the purpose of teaching organ or choral music, notwithstanding that a fee is charged therefor:
  • The use of the church property for the holding of organ recitals, notwithstanding that the recitalist receives a fee therefor:
  • (v) [Repealed 1987-52-30.]

And certain real property occupied by S.F.U.

• • (vi) occupied by Simon Fraser University in the building commonly known as the Sears Harbour Centre and specifically described as Block 13, District Lot 541, Plan 15728 but this exemption shall be limited to the portion of the real property actually occupied by the University.

Emergency shelters

• (d) An improvement designed, constructed, or installed for the purpose of providing emergency protection for persons or domestic animals in the event of an emergency within the meaning of the Emergency and Disaster Management Act:

And land or improvement for pollution control

• (e) Sewage treatment plants, manure storage facilities, effluent reservoirs, effluent lagoons, deodorizing equipment, dust and particulate matter eliminating equipment;
• (e.01) To the extent established by subsection (3), land and improvements that were exempted for the 1996 taxation year under a pollution abatement provision, if
  • (i) the land and improvements were exempted under that provision for the 1996 taxation year on final determination under the Assessment Act, and
  • (ii) as applicable,
    • (A) for an exemption in relation to land only, the land continues to be exclusively or primarily used for the purpose of abating pollution,
    • (B) for an exemption in relation to improvements only, the improvements continue to be exclusively or primarily used for the purpose of abating pollution, or
    • (C) for an exemption in relation to land and improvements, the land and improvements continue to be exclusively or primarily used for the purpose of abating pollution;

And Vancouver Court House

• (e.1) Lands and improvements known as the Vancouver Court House and specifically described as:
• Block 51
• District Lot 541
• Plan 14423,
• So long as they are occupied by The Vancouver Art Gallery Association:

And British Columbia Cancer Agency Branch

• (e.2) That part of the lands and improvements located on the north side of the 600 block of West 10th Avenue, and specifically described as:
• Lot A
• Block 359
• District Lot 526
• Group 1, New Westminster District
• Plan LMP 51308
• PID 025-141-015,
• and occupied by the British Columbia Cancer Agency Branch, so long as it is in actual occupation by, and wholly in use for cancer research and other charitable purposes of, the British Columbia Cancer Agency Branch:

Meaning of “improvement”

• (f) The word “improvement” where used in clause (e) shall have the meaning ascribed to it in the Assessment Act:

Charitable institution

• (g) Notwithstanding paragraph (c)(i), real property of an incorporated charitable institution which is used for senior citizens’ housing or a community care facility, and which receives or has received grants or assistance pursuant to any Provincial or federal legislation, shall only be exempt if it is so provided by by-law under section 396F.

Farm improvements

• (h) improvements, other than dwellings and the fixtures, machinery and similar things mentioned in paragraph (i), erected on farm land and used exclusively to operate a farm, up to but not exceeding the greater of the following:
  • (i) 87.5% of the assessed value;
  • (ii) an assessed value of $50 000;
• (i) fixtures, machinery and similar things located on farm land and used exclusively to operate the farm that, if erected or placed in or on land, a building or fixture or structure in or on it, would, as between landlord and tenant, be removable by the tenant.

• (2) Septic disposal systems are not exempt from taxation under this section.
• …
• (5) As limits on the exemptions under subsection (1),

• (a) subject to subsection (6), an exemption under subsection (1) does not apply in relation to
  • (i) water use rates under section 300(a),
  • (i.1) energy utility system charges under section 300.1(3)(f),
  • (ii) sewer and drainage charges under section 302(d), and
  • (iii) solid waste charges under section 303(g), and
• (b) exemptions
  • (i) under subsection (1)(b),
  • (ii) for a library under subsection (1)(c)(i),
  • (iii) for a cemetery, mausoleum or columbarium under subsection (1)(c)(i),
  • (iv) for senior citizens’ housing under subsection (1)(c)(i) or (g),
  • (v) under subsection (1)(c)(ii),
  • (vi) under subsection (1)(c)(iv),
  • (vii) under subsection (1)(h), or
  • (viii) under subsection (1)(i)
• apply only in relation to taxation under section 373.

• (6) The limit under subsection (5)(a) does not apply in relation to the interest of the Crown in Crown lands exempted under subsection (1)(a) or to property exempted under subsection (1)(e) or (e.01).
• (7) For the purposes of subsection (1)(c)(i)(A), an incorporated charitable institution is deemed to be a registered owner of real property if

• (a) it is, directly or through trustees, the registered holder of a leasehold estate in the real property,
• (b) the actual registered owner of the real property is an incorporated charitable institution, and
• (c) the real property would be exempt if it were in actual occupation by the institution referred to in paragraph (b) for a particular charitable purpose of that institution.

1953-55-396; 1956-70-9; 1961-76-7; 1964-72-15; 1966-69-15; 1969-35-27; 1969-45-23; 1970-54-20, effective December 1, 1969; 1973-93-25; 1974-87-38; 1977-30-157, proclaimed effective September 30, 1977; 1977-75-7, proclaimed effective October 21, 1977; 1984-26-86, effective May 31, 1984 (B.C. Reg. 164/84); 1985-20-41, effective July 11, 1985 (B.C. Reg. 214/85); 1987-2-5; 1987-52-29 & 30; 1988-67-5; 1990-31-18; 1990-32-11; 1993-59-50; 1993-74-12; 1997-4-36, effective January 1, 1997; 1997-25-190; 2002-63-25, effective December 31, 2002 for the 2003 taxation year; 2003-3-51, effective December 31, 2003 for the 2004 and subsequent taxation years; 2004-34-20; 2004-35-93, effective July 4, 2004 (B.C. Reg. 274/2004); 2007-6-45; 2007-13-67, effective September 24, 2007 (B.C. Reg. 292/2007); B.C. Reg. 5/2010, s. 2, effective January 14, 2010; 2010-21-38, effective July 30, 2010 (B.C. Reg. 243/2010); 2011-2-13, effective September 1, 2012 (B.C. Reg. 138/2012), (B.C. Reg. 243/2013); 2022-15-73, Sched. 1; 2023-37-207.