Tax Relief: Class 3, Supportive Housing
Class 3, Supportive Housing provides property tax relief for non-profit societies who provide supportive housing in B.C. Properties designated under the supportive housing property class are assessed at $2 resulting in property taxes being reduced to a nominal amount.
The Ministry of Municipal Affairs and Housing works in consultation with BC Assessment to identify supportive housing properties eligible to be designated by Cabinet. To be designated, BC Housing and the Health Authorities submit lists of the proposed supportive housing properties that meet the eligibility criteria.
For the purpose of Class 3, Supportive Housing means housing that integrates long-term housing units for persons who were previously homeless or persons who are at risk of homelessness, who may also:
- have mental illness;
- have, or be recovering from, drug or alcohol addictions;or
- experience other barriers to housing,
with on-site support services that are available to residents of the housing project.
To be considered for designation into Class 3, properties must:
- provide supportive housing, as described above; and
- be funded by the provincial government or a regional health board for the purpose of supportive housing.
The Policy Statement on Class 3 Supportive Housing provides a more complete administrative definition of eligible supportive housing. The Policy Statement also outlines the additional criteria for eligibility as well as the annual timeline.
Non-profit providers should contact their funder(s) to determine whether their property is qualified for Supportive Housing.
The content on this website is periodically reviewed and updated by the Province of British Columbia as per the date noted on each page: February 19, 2018.