Revitalization Tax Exemption Review

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The Revitalization Tax Exemption Review Project was completed on July 19, 2022, after Council adopted the final of four new/revised RTE bylaws. 

In January 2020, existing RTE Bylaws were amended to include new commercial development, and at that time, Council directed staff to establish an RTE Engagement Group (see below) to explore opportunities to further expand the criteria for RTE bylaws and to carry out a comprehensive review of the existing RTE bylaws.

The RTE Engagement Group met several times between fall 2020 and summer 2021 and developed some key proposed amendments. Between October and November 2021, the public was invited to provide feedback on the proposed amendments. A public engagement report can be found here.

On February 15, 2022, Council adopted three of the four proposed bylaws–City Centre RTE Bylaw, North Shore RTE Bylaw, Commercial Daycare Facilities RTE Bylaw–while the fourth proposed bylaw for hotel and motel redevelopment was not adopted, third reading was rescinded, and Council asked staff present an amended bylaw at a future Council meeting.

On June 14, 2022, Council was presented with a report to introduce an updated RTE bylaw for hotel and motel redevelopment. Staff presented Council wtih three potential versions of the hotel/motel RTE bylaw for considersation, and Council authorized the option for tax exemptions for hotel and motel redevelopment as multi-family residential or mixed-use.

On July 19, 2022, Council adopted the RTE Bylaw for Hotel and Motel Redevelopment.

Further Background on the Review:
The RTE Engagement Group reviewed the (at that time) existing City Centre RTE Bylaw and North Shore RTE Bylaw to determine if any amendments were required. While the legislation for RTEs is broad in application, the RTE Engagement Group agreed that an RTE's main focus should be to revitalize a specific area of the community or to meet a critical community need that requires a mechanism such as a tax exemption to spur on the desired outcome.

Brownfield Sites
The proposal to remove the brownfield criteria (contaminated site) was deemed appropriate as any previously vacant contaminated sites would qualify for an exemption as a new commercial or residential development constructed on the site would receive the exemption.

City Centre RTE Boundary Expansion
Another amendment that the group proposed was to expand the City Centre RTE boundaries. With the adoption of the Downtown Plan and KAMPLAN: City of Kamloops Official Community Plan (OCP) amendments, land use designations on a number of properties in the downtown core were now designated as City Centre. Therefore, the proposed boundary expansion to include all properties designated as City Centre will align with the Downtown Plan’s policies. In addition, expanding the RTE into the East and West Entry Corridors is proposed in order to encourage new development or renovations to existing commercial buildings in these areas. View the Proposed City Centre Boundary Map here.

Hotel and Motel RTE
The engagement group also endorsed the concept of providing a city-wide RTE for redeveloping hotels/motels into new multi-family or mixed use (commercial/multi-family) developments, which could be the land use planning tool that will encourage revitalization of older hotel/motel buildings throughout the city. The criteria to qualify for this exemption is that the existing hotel or motel be removed and replaced with a new multi-family or mixed-use development. Should a development proposal remove an existing hotel/motel on site and replace it with a new residential or mixed-use project, it would qualify for a 100% exemption on the increase in the assessed values of improvements on the municipal portion of the taxes for a 10-year period. View the draft Hotel and Motel RTE here.

Commercial Daycare RTE
The final RTE proposal being put forward for consideration is adopting a city-wide RTE for developing new commercial daycare facilities. The recent Community Child Care Planning Program report (May 2020) indicated there is a lack of daycare spaces for children throughout the city and concluded that there is a serious need for more registered daycare spaces throughout the community in order to meet the increasing demand. As a result, the group supported bringing forward a RTE bylaw that would provide a 100% exemption on the increased assessed value for 10 years for any new commercial daycare facilities. View the draft Commercial Daycare RTE here.

GHGs, Accessibility, and Affordable Housing
The group explored other ideas around providing RTEs for improvements that reduce greenhouse gases (GHGs) and improve accessibility with a credit-based approach; however, it was determined that a partnership agreement with the City would be better suited as increased assessed value for those type of improvements would not be significant enough to qualify for a tax exemption. Further, there would be a potential loss in tax revenue with the credit-based approach, which is contrary to how the RTE program has operated and been promoted to date. Another topic discussed was providing an RTE for affordable housing units; however, it was determined that these projects would be assessed at a reduced value and/or qualify for a permissive tax exemption (PTEs) under the existing Council policy for providing housing to address the housing continuum.

The RTE Engagement Group membership is listed below:

  • Jim Anderson, Executive Director, Venture Kamloops
  • Howie Reimer, Kamloops South Business Improvement Association (replaced Carl DeSantis Nov. 2021)
  • Jeremy Heighton, Executive Director, North Shore Business Improvement Association
  • Joshua Knaak, ARPA Developments
  • Claire Macleod, Public Member
  • Colin O’Leary, Chamber of Commerce
  • Chris Ortner, Public Member
  • Randy Sunderman, Public Member
  • Eric Beach, Planning and Development Supervisor
  • Marvin Kwiatkowski, Development, Engineering & Sustainability Director
  • Rod Martin, Planning and Development Manager

In January 2020, existing RTE Bylaws were amended to include new commercial development, and at that time, Council directed staff to establish an RTE Engagement Group (see below) to explore opportunities to further expand the criteria for RTE bylaws and to carry out a comprehensive review of the existing RTE bylaws.

The RTE Engagement Group met several times between fall 2020 and summer 2021 and developed some key proposed amendments. Between October and November 2021, the public was invited to provide feedback on the proposed amendments. A public engagement report can be found here.

On February 15, 2022, Council adopted three of the four proposed bylaws–City Centre RTE Bylaw, North Shore RTE Bylaw, Commercial Daycare Facilities RTE Bylaw–while the fourth proposed bylaw for hotel and motel redevelopment was not adopted, third reading was rescinded, and Council asked staff present an amended bylaw at a future Council meeting.

On June 14, 2022, Council was presented with a report to introduce an updated RTE bylaw for hotel and motel redevelopment. Staff presented Council wtih three potential versions of the hotel/motel RTE bylaw for considersation, and Council authorized the option for tax exemptions for hotel and motel redevelopment as multi-family residential or mixed-use.

On July 19, 2022, Council adopted the RTE Bylaw for Hotel and Motel Redevelopment.

Further Background on the Review:
The RTE Engagement Group reviewed the (at that time) existing City Centre RTE Bylaw and North Shore RTE Bylaw to determine if any amendments were required. While the legislation for RTEs is broad in application, the RTE Engagement Group agreed that an RTE's main focus should be to revitalize a specific area of the community or to meet a critical community need that requires a mechanism such as a tax exemption to spur on the desired outcome.

Brownfield Sites
The proposal to remove the brownfield criteria (contaminated site) was deemed appropriate as any previously vacant contaminated sites would qualify for an exemption as a new commercial or residential development constructed on the site would receive the exemption.

City Centre RTE Boundary Expansion
Another amendment that the group proposed was to expand the City Centre RTE boundaries. With the adoption of the Downtown Plan and KAMPLAN: City of Kamloops Official Community Plan (OCP) amendments, land use designations on a number of properties in the downtown core were now designated as City Centre. Therefore, the proposed boundary expansion to include all properties designated as City Centre will align with the Downtown Plan’s policies. In addition, expanding the RTE into the East and West Entry Corridors is proposed in order to encourage new development or renovations to existing commercial buildings in these areas. View the Proposed City Centre Boundary Map here.

Hotel and Motel RTE
The engagement group also endorsed the concept of providing a city-wide RTE for redeveloping hotels/motels into new multi-family or mixed use (commercial/multi-family) developments, which could be the land use planning tool that will encourage revitalization of older hotel/motel buildings throughout the city. The criteria to qualify for this exemption is that the existing hotel or motel be removed and replaced with a new multi-family or mixed-use development. Should a development proposal remove an existing hotel/motel on site and replace it with a new residential or mixed-use project, it would qualify for a 100% exemption on the increase in the assessed values of improvements on the municipal portion of the taxes for a 10-year period. View the draft Hotel and Motel RTE here.

Commercial Daycare RTE
The final RTE proposal being put forward for consideration is adopting a city-wide RTE for developing new commercial daycare facilities. The recent Community Child Care Planning Program report (May 2020) indicated there is a lack of daycare spaces for children throughout the city and concluded that there is a serious need for more registered daycare spaces throughout the community in order to meet the increasing demand. As a result, the group supported bringing forward a RTE bylaw that would provide a 100% exemption on the increased assessed value for 10 years for any new commercial daycare facilities. View the draft Commercial Daycare RTE here.

GHGs, Accessibility, and Affordable Housing
The group explored other ideas around providing RTEs for improvements that reduce greenhouse gases (GHGs) and improve accessibility with a credit-based approach; however, it was determined that a partnership agreement with the City would be better suited as increased assessed value for those type of improvements would not be significant enough to qualify for a tax exemption. Further, there would be a potential loss in tax revenue with the credit-based approach, which is contrary to how the RTE program has operated and been promoted to date. Another topic discussed was providing an RTE for affordable housing units; however, it was determined that these projects would be assessed at a reduced value and/or qualify for a permissive tax exemption (PTEs) under the existing Council policy for providing housing to address the housing continuum.

The RTE Engagement Group membership is listed below:

  • Jim Anderson, Executive Director, Venture Kamloops
  • Howie Reimer, Kamloops South Business Improvement Association (replaced Carl DeSantis Nov. 2021)
  • Jeremy Heighton, Executive Director, North Shore Business Improvement Association
  • Joshua Knaak, ARPA Developments
  • Claire Macleod, Public Member
  • Colin O’Leary, Chamber of Commerce
  • Chris Ortner, Public Member
  • Randy Sunderman, Public Member
  • Eric Beach, Planning and Development Supervisor
  • Marvin Kwiatkowski, Development, Engineering & Sustainability Director
  • Rod Martin, Planning and Development Manager

The Revitalization Tax Exemption Review Project was completed on July 19, 2022, after Council adopted the final of four new/revised RTE bylaws. 

  • Hotel and Motel Redevelopment RTE Bylaw Adopted

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    July 19, 2022 - Council adopted the fourth and final proposed RTE Bylaw regarding Hotel and Motel Redevelopment.

    At the June 14 Regular Council Meeting, Council considered a proposed Hotel and Motel Redevelopment RTE Bylaw, and ultimately authorized one of three options that allow tax exemptions for motel redevelopment as multi-family residential or mixed-use.

    Three other RTE bylaws for City Centre, North Shore, and Commercial Daycare Facilities were adopted at the February 15 Regular Council Meeting.

    View the adopted bylaws in the Document Library section of this web page.

  • Hotel and Motel Redevelopment RTE Bylaw Update

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    June 14, 2022 - Eric Beach, the City’s Current Planning Manager, presented Council with a report to introduce an updated revitalization tax exemption (RTE) bylaw proposal for hotel and motel redevelopment.

    At the January 25 Regular Council Meeting, Council considered a proposed Hotel and Motel Redevelopment RTE Bylaw. Council rescinded the third reading of that proposed bylaw in order to include additional provisions.

    Staff re-engaged the RTE Engagement Group and also reached out to Tourism Kamloops and the Kamloops Accommodation Association for comment. Ultimately, the RTE Engagement Group did not support the concept of adding new, stand-alone hotel/motel redevelopment to the bylaw due to previously stated position that a lack of housing in the community is more important than the need for new hotel rooms. Mixed-use includes hotel and motel in conjunction with multi-family residential.

    Staff provided Council with three potential versions of the Hotel and Motel Redevelopment RTE Bylaw for consideration:

    1. Tax exemptions for Motel redevelopment as Multi-Family Residential or Mixed-Use
    2. Tax exemptions for Motel redevelopment as Multi-Family Residential, Mixed-Use, or for a New Hotel or Motel
    3. No Motel Redevelopment Revitalization Tax Exemption


    Council authorized Option 1. This bylaw will be coming back to Council for adoption at a subsequent Regular Council Meeting.

    View the report presented at the June 14 Council meeting and find background documents in the Document Library section of this web page.

  • Three RTE Bylaws Adopted

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    February 15, 2022 - Council adopted the following three revitalization tax exemption bylaws:

    • City Centre Revitalization Tax Exemption Bylaw
    • The North Shore Revitalization Tax Exemption Bylaw
    • Commercial Daycare Facilities Revitalization Tax Exemption Bylaw

    The newly adopted City Centre and North Shore RTE bylaws will replace the previous City Centre Revitalization Tax Exemption Bylaw No. 22-4-5 and North Shore Revitalization Tax Exemption Bylaw No. 22-4-2, which will be repealed.

    A fourth proposed RTE bylaw for hotel and motel redevelopment was also considered for adoption. Council opted to rescind third reading in order for staff to present an amended bylaw at a future Council meeting with changes to include stand alone hotel and motel redevelopment along with defined areas for the RTE to be in effect.

    Watch the February 15 Council Meeting here.

  • Proposed RTE Bylaws Presented to Council

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    January 25, 2022 - Eric Beach, the City's Planning and Development Supervisor, provided Council with recommendations for four revitalization tax exemption (RTE) Bylaws. In January 2020, Council directed staff to establish an RTE Engagement Group to explore opportunities to further expand the criteria for RTE bylaws and to carry out a comprehensive review of the existing RTE bylaws. The group has met seven times since September 2020 and discussed multiple topics and concepts concerning RTEs.

    Council authorized RTE bylaws relating to the following to be introduced and read:

    • City Centre
    • The North Shore
    • Hotels and Motels
    • Commercial Daycare Facilities


    For the City Centre RTE Bylaw, Council also authorized an amendment to decrease the geographical scope of the proposed RTE area removing properties north of Lorne Street and east of 10th Street.

    These four RTE Bylaws will be considered for adoption, following public input, at the February 15, 2022 Council meeting. Current City Centre Revitalization Tax Exemption Bylaw No. 22-4-5 and North Shore Revitalization Tax Exemption Bylaw No. 22-4-2 will be repealed upon adoption of the new bylaws.

    View the report and proposed bylaws (attachments to the report) presented at the January 25 Council meeting in the Document Library section of this web page.

    Watch the January 25 Council meeting here.

  • City Seeking Feedback on Proposed Revitalization Tax Exemption Bylaw Amendments

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    November 1, 2021–The City of Kamloops is seeking feedback on proposed amendments to the revitalization tax exemption (RTE) bylaws.

    RTEs are commonly used to revitalize a specific area of the community or to meet a critical community need that requires a mechanism such as a tax exemption to spur on the desired outcome.

    In January 2020, the existing RTE bylaws were amended to include new commercial development and, at that time, City Council directed staff to establish an RTE Engagement Group to explore opportunities to further expand the criteria for RTE bylaws and to carry out a comprehensive review.

    From September 2020 until June 2021, the group, which includes representatives from the City, the public, the business improvement associations, Chamber of Commerce, and the development industry, met seven times to discuss and review the existing City Centre RTE Bylaw and North Shore RTE Bylaw.

    The following three key amendments are being proposed:

    City Centre RTE Boundary Expansion: expanding the City Centre RTE boundary to include all properties designated as City Centre in the Downtown Plan. This expansion would also include the east and west entry corridors to encourage new development or renovations to existing commercial buildings in these areas.

    Hotel and Motel RTE: providing a city-wide RTE for redeveloping hotels/motels into new multi-family or mixed-use (commercial/multi-family) developments. The criteria to qualify for this exemption is that the existing hotel or motel is to be removed and replaced with a new multi-family or mixed-use development. The proposed RTE bylaw would provide a 100% municipal tax exemption on the increased assessed value for 10 years for the new development.

    Commercial Daycare RTE: adopting a city-wide RTE for developing new commercial daycare facilities. This proposal supports bringing forward a RTE bylaw that would provide a 100% municipal tax exemption on the increased assessed value for 10 years for any new commercial daycare facilities.

    “The goal of these amendments is to facilitate new development around and within the downtown perimeter, to encourage the redevelopment of older hotels and motels, and to help provide much needed support for daycare expansion in the city,” said Eric Beach, the City’s Planning and Development Supervisor.

    An online public information session summarizing these amendments will be hosted on Zoom on Wednesday, November 17, 5:00–6:00 pm.

    For each key amendment, a quick poll indicating level of support and a discussion forum will be open on the City’s public engagement website until November 26.

    A summary of public engagement and the proposed RTE bylaws will be presented to Council in early 2022.