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THE CORPORATION OF THE CITY OF ROSSLAND
BYLAW No. 2853
A BYLAW TO ALLOW PERMISSIVE TAX EXEMPTIONS FOR PERIOD OF 2026 PURSUANT
THE COMMUNITY CHARTER
WHEREAS the Community Charter authorizes exempting certain properties from taxation in the City of
Rossland;
NOW THEREFORE the Council of the City of Rossland in open meeting assembled ENACTS AS FOLLOWS:
PART 1- CITATION
1.1
This Bylaw may be cited as "2026 PERMISSIVE TAX EXEMPTION BYLAW NO. 2853".
PART 2 - EXEMPTIONS
2.1
The properties detailed in Schedules "A" to "D" shall be exempt from property taxation in 2026 for
the term and percent exemption stated in the Schedule.
2.2
As per Section 224(8) of the Community Charter, an exemption shall cease to apply to a property if
the use or ownership no longer conforms to the conditions necessary to qualify for exemption and,
after this, the property is liable to taxation.
PART 3 - ENACTMENT
3.1
If any section, subsection, sentence, clause or phrase of this Bylaw is for any reason held to be
invalid by the decision of any court of competent jurisdiction, the invalid portion shall be severed
and the part that is invalid shall not affect the validity of the remainder.
3.2
City of Rossland 2025-2026 Permissive Tax Exemption Bylaw No. 2840 and all amendments thereto
are hereby repealed in their entirety.
3.3
This Bylaw shall come into full force and effect on the final adoption thereof.
READ A FIRST TIME
READ A SECOND TIME
READ A THIRD TIME
RECONSIDERED AND FIN/Ii LY A
this 15th day of September, 2025
this 15th day of September, 2025
this 15th day of September, 2025
this 20th day of October, 2025
A------
Corporate Officer
2026 Permissive Tax Exemption Bylaw No. 2853
Page 1 of 3
THE CORPORATION OF THE CITY OF ROSSLAND
BYLAW No. 2853
SCHEDULE "A"
Charter
Roll No
Permissive Tax Exemption Applicant
Class
%
Term
Exemption
General Statutory Exemptions pursuant to Community Charter Sections 220(1)(h) -A building set aside for public worship:
Sch-A-220-1-h-publ ic
Saint Andrews United Church, of
2026 -
worship
676.100
Communities in Faith Pastoral Charge
8
100%
Stat utory
(CIFPC), of the United Church of Canada
Exemptio n
Sch-A-220-1-h-public
Sacred Heart Church, Roman Catholic
2026 -
767.450
8
100%
Statutory
worship
Bishop of Nelson
Exemption
SCHEDULE "B"
Exemptions pursuant to Community Charter Section 224(2)(f) -An area of land surrounding the exempt building in relation to
property that is exempt under Schedule A:
N/A
SCHEDULE "C"
Exemptions pursuant to Community Charter Section 224(2)(a) - Property owned or held by a charitable, philanthropic, or other
Charter
Sch-C-224-2-a-NPO
Sch-C-224-2-a-NPO
Sch-C-224-2-a-NPO
Sch-C-224-2-a-NPO
not for profit corporation:
Roll No
Permissive Tax Exemption Applicant
Class
%
Term
Exemption
675.000
Golden City Manor Society
1
100%
2026
1093.000
Lower Columbia Affordable Housing
Society
1
75%
2026
1102.000
Rossland Arts Centre Society
6
100%
2026
1601.012
Lower Columbia Affordable Housing
1601.013
Society & Provincial Housing Rental Corp
1
25%*
2026
1601.015
(d.b.a. BC Housing)
* This exemption applies only to the housing aspects of Rossland Yards.
2026 Permissive Tax Exemption Bylaw No. 2853
Page 2 of 3
THE CORPORATION OF THE CITY OF ROSSLAND
BYLAW No. 2853
SCHEDULE "D"
Exemptions pursuant to Community Charter Section 224(2)(iv)- Property used in the interest of a public authority, local
authority or any other corporation or organization if the property are used by the corporation or organization for a purpose in
relation to which an exemption under Division 6 of the Community Charter would apply if the property were owned by the
Charter
Roll No
Sch-D-224-2-e-iv
624.100
Sch-D-224-2-e-iv
676.100
Sch-D-224-2-e-iv
1661.100
Sch-D-224-2-e-iv
1729.000
Sch-D-224-2-e-iv
1538.700
Sch-D-224-2-e-iv
243.000
Sch-D-224-2-e-iv
360.000
corporation or organization:
Permissive Tax Exemption Applicant
Class
%
Term
Exemption
Ross/and Seniors Association Branch 45
6
100%
2026
Visions for Small Schools Society OBA
8
100%
2026
Seven Summits Centre for Learning
Ross/and & District Search & Rescue
6
30%
2026
Ross/a nd Historical Museum & Archives
6
Association
100%
2026
2nd Ross/and Scouts
6
100%
2026
Ross/and Child Care Society
1
100%
2026
Ross/and Light Opera Players
6
100%
2026
2026 Permiss ive Tax Exemption Bylaw No. 2853
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