Granting Tax Exemptions: Principles, Practice, and Policy for Local Governments

Tax exemptions are a powerful but often misunderstood tool in local government finance. This course provides a deep dive into statutory and permissive tax exemptions—clarifying the legal framework, policy considerations, and practical implications for your community.

Participants will explore the legislative basis for tax exemptions under British Columbia’s Community Charter and Local Government Act, and learn how to design fair, transparent, and defensible policies. The course also examines the differences between permissive exemptions and grant-in-aid programs, helping local governments make informed choices that align with strategic goals and community values.

You’ll learn how to:

• Interpret statutory and permissive exemption provisions in BC legislation

• Apply guiding principles to assess exemption requests consistently

• Draft or update a permissive tax exemption policy

• Learn how to draft a permissive tax exemption bylaw

• Understand the financial impacts of exemptions on the tax base

• Weigh the merits of permissive exemptions versus grants-in-aid

• Communicate decisions clearly to Elected Officials, applicants, and the public

• Ensure compliance, transparency, and equity in exemption practices

This course is ideal for finance professionals, clerks, and senior administrators who are responsible for administering tax exemptions, advising Council, or updating exemption policies. Whether you’re refining an existing program or starting from scratch, this course equips you with the knowledge and tools to manage exemptions with confidence and clarity.