Tax relief: Class 3, supportive housing
In B.C., some types of non-profit supportive housing may be eligible to be designated as Class 3 Supportive Housing for property assessment purposes. Class 3 properties are assessed at $2 and property taxes are reduced to a nominal amount. There are specific criteria that must be met.
Learn more on this page:
Policy statement on Class 3 Supportive Housing
Designating Class 3 properties is an annual process. Properties must be provincially funded including BC Housing or a Health Authority. The usual process is that properties that meet the Class 3 criteria are submitted by BC Housing or a Health Authority in April to BC Assess,emt. Properties that have been submitted are then audited by BC Assessment in May and June to confirm eligibility. Eligible properties are submitted for Cabinet's consideration and designated by an order-in-council in the fall. There is no appeal process.
- April: properties eligible for Class 3 are submitted, usually by either BC Housing and Health Authorities to the Province
- May to June: properties submitted as eligible for Class 3 are audited by BC Assessment
- September: an Order-in-Council is prepared for Cabinet's approval designating eligible Class 3 properties.
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 specific 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 per the eligibility criteria; and
- be funded by the provincial government or a regional health board for the purpose of supportive housing.
Policy Statement on Class 3 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 and the annual timeline.
Non-profit providers may contact their funding organization, either BC Housing or a Health Authority, to determine whether their property may qualify for Class 3 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: December 8, 2022.