Development Potential Relief Program (DPRP)

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  Who is eligible

  Provincial eligibility criteria

  Eligible Accepted	Ineligible Not accepted
  Has land and improvement in Class 5 (Light Industry) or Class 6 (Business and Other)	Most split class properties (except with Class 1 – Residential)
  In use (not vacant) as of October 31 of the preceding year	Exempt from municipal taxation, in whole or in part
  Class 5 or 6 land value at least 95% or more of total Class 5 or 6 assessed value

  Additional City eligibility criteria

  A property is not eligible if the primary use (for example 50% or more of the property) is for 1 or more of these ineligible use categories.  

  Ineligible use	Exceptions
  Big box stores	-
  Billboards or signs	-
  Development presentation centres or temporary sales offices	-
  Financial services, including banks, credit unions, investment advisors, insurance, and trust companies	-
  Gasoline stations	-
  Hotels	-
  International or national chains	-
  Neighbourhood or regional shopping centres	-
  Parking including parking garages and surface parking	-
  Properties owned or operated by any level of government or its agent	-
  Redevelopment sites where a rezoning has been approved in principle following a public hearing	-
  Manufacturing, production, wholesale, utility, communication, and logistics Office including general office, health care office, health enhancement centre, and laboratory  Storage or warehouse	Area occupied by eligible arts and culture organizations* or eligible non-profit organizations**
  Vehicle dealer, auto service, or carwash	Area occupied by independent auto service

  Explanatory note

  * Eligible arts and culture organization means Vancouver-based artists, arts collectives, or community cultural organizations involved in the production, creation, rehearsal, or presentation of arts and culture such as visual, performing, media, literary, craft, or interdisciplinary arts. 

  ** Eligible non-profit organization means registered Vancouver-based non-profit societies, charitable organizations, or co-operatives in good standing with BC Registry Services or the Canadian Revenue Agency involved in the provision of information, referral or advocacy services, drop-in or activity space, or food, clothing, or other aid for social purposes.

  In addition, at least 50% or more of the property must be in use or occupied for an eligible use (for example, a use that does not include one or more of the ineligible uses noted above) from October 1 to December 31 of the preceding year. 

Program details

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  How the program works

  For eligible properties in 2025, a portion of the land value, ranging from 20% to 55% by neighbourhood and zoning district up to a maximum limit of $6.5 million, was taxed at the DPRP rate that was 50% lower than our blended general purpose tax rate for Light Industry (Class 5) and Business (Class 6) properties.

  An eligible property can only benefit from either DPRP or the targeted 5-year land assessment averaging program, not both.

  Under current provincial legislation, the DPRP does not apply to the Provincial School Tax and taxes levied by other taxing authorities such as TransLink and Metro Vancouver. 

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  Documents

  • Development Potential Relief Program information PDF file (698 KB)
  • Council report (March 12, 2025) PDF file (1.6 MB)
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  Translations

  • Programa de desgravación por potencial de desarrollo: información importante PDF file (80 KB)
  • Programa para sa potensyal na tulong sa pag-unlad: mahalagang impormasyon PDF file (81 KB)
  • Chương trình giảm thuế tiềm năng phát triển: thông tin quan trọng PDF file (89 KB)
  • 開發潛力減免項目：重要資訊 PDF file (202 KB)
  • 开发潜力减免项目：重要信息 PDF file (154 KB)
  •  ਿਵਕਾਸ ਸਮਰੱਥਾ ਰਾਹਤ ਪੋਗਰਾਮ (development potential relief program): ਮਹੱਤਵਪੂਰਨ ਜਾਣਕਾਰੀ PDF file (138 KB)