School Tax Exemptions

There are two School Tax exemptions you may qualify for:

Under the School Act, 50 per cent of the assessed value of land is exempt from School Tax if the land is classified as a farm under the Assessment Act, or the land is in an agricultural reserve as established under the Agricultural Land Commission Act and is used in one or more of the following ways:

If only a portion of the land meets the requirements for exemption, only that portion of the land is eligible for the exemption.

This exemption is automatically provided by BC Assessment. If you have any questions please contact us.

Effective for the 2007 tax year, an exemption from School Tax is provided for specified improvements of wind power projects.

Wind power projects use the wind to generate electricity. The exemption is available for the towers that support wind turbines and the foundations for those towers.

A similar exemption was provided to eligible hydroelectric power projects in the 2005 Provincial Budget. For more information on this exemption, please see the notice New School Tax Exemption for Eligible Hydroelectric Power Producers.

These exemptions do not apply to property taxes other than School Tax.

Refunds

Refunds are available for School Tax paid on eligible improvements during 2005 and subsequent tax years. Eligible power projects have a three-year window following January 1 of the first year in which the project became classified as exempt by BC Assessment in which to apply for a refund of School Tax paid on eligible improvements.

Please mail your letter to:

Property Taxation Branch
School Tax Section
PO BOX 9446 STN PROV GOVT
VICTORIA BC  V8W 9V6