The District of 100 Mile House mails out Property Tax notices in May , if you own property and have not received a tax notice, please contact us. New property owners are responsible for payment of their annual property taxes by the due date to avoid penalty, whether or not they received a Property Tax Notice.
Tax Information
The 2024 property tax due date is July 2nd, 2024.
A 10% penalty will be added to the current property taxes outstanding on July 3rd, 2024. These penalties are a requirement of the Local Government Act. The District has no authority to waive or modify these penalty amounts.
The formula for calculating taxes on property is:
Assessed Property Value x Property Tax Rate
The assessed property value is the value for tax purposes as determined by BC Assessment Authority which is established under provincial legislation and is independent of the municipality. Your assessment notice is mailed out annually on December 31st. You cannot appeal your taxes, but you can appeal your assessment.
For more information, contact the BC Assessment office at 1-800-825-8322 or visit bcassessment.ca.
BC Assessment is always there to help if you have any questions about your assessment; they have provided the following resources to help inform the public on what BC Assessment does.
Property Assessments and Property Taxes: A not-so complicated relationship
Videos
Your property value change and property taxes
Understanding Property Assessments & Property Taxes
How are property taxes calculated?
How are taxes calculated if assessment values change?
The property tax rate is expressed as a dollar amount on every $1,000 assessed value. If the property tax rate for residential property is $5, this means that taxes of $5 are charged on every $1,000 assessed value (Assessed value of $100,000 will be charged taxes of $500 (100x$5)).
The following factors affect your tax bill:
- Changes in the Tax Rate
- Change in the Assessed Value
- New Local Improvement charge
- Changes in Homeowner Grant status
- Unpaid utilities transferred to taxes.
Taxes cover the calendar year January 1st to December 31st of the current year.
The District of 100 Mile House offers various forms of payment options as follows:
In Person - Our office hours are 8:30 a.m. to 4:30 p.m., Monday to Friday except holidays. We accept cash, cheque or debit card.
By Mail - Should you choose to mail your tax payment, please remember that the post mark is NOT accepted as proof of payment date. It is the date that we receive the funds.
Post Dated Cheques - You can pay your taxes with a post-dated cheque to the tax due date. The payment is not deposited in the bank until the date of the cheque.
Online Banking - Most financial institutions allow you to pay your property taxes online. Simply look under “payees” on your financial institutions website, and pick “100 Mile House (District) - Property Taxes” as a payee. (Not all financial institutions word this the same way. If you’re having problems, contact your financial institution for assistance.)
Pre-Authorized Pre-Payment Program - The District of 100 Mile House offers a Pre-Payment Plan that allows you to make instalments towards your next year’s Property Taxes. A form is mailed each year along with your property tax notice and can also be obtained from our office or download here. If you are already on the payment plan you must still complete a new form every year.
Note: If your property taxes are in a credit position due to payments made thru the pre-authorized pre-payment program, you’ve paid online or a bank or mortgage company pays your taxes, you must still apply for your home owner grant with the province on or before the due date to avoid the 10% penalty)
Property Tax Deferment is a property tax assistance program offered by the Province and a low-interest loan program that assists qualifying homeowners in British Columbia in paying the annual property taxes on their home.
The program is available to Canadian citizens and permanent residents who have lived in British Columbia for at least one year prior to applying for the program. You must occupy the home as your principal residence. Second residences, such as summer cottages or rental properties, do not qualify for tax deferment. Please visit the Government of BC's website to obtain more information on deferment.
Other tax levies are charged to the property owner each year. These levies include the following:
BC Assessment Authority (BCAA): The District receives notification from BCAA each year of the tax rate to be applied to all properties, taxes are collected then submitted to BCAA.
School Tax/Police Tax: The Province of BC sets the tax rates for each School District. The Ministry of Public Safety and Solicitor General will advise the Ministry of Provincial Revenue the taxation requirement for police tax. Each municipality is required to collect taxes based on these tax rates and then submit the collection to the Ministry of Provincial Revenue.
Municipal Finance Authority (MFA): The District receives notification from MFA each year of the tax rate to be applied to all properties, taxes are collected then submitted to MFA. www.mfa.bc.ca
Cariboo Regional District (CRD): The CRD levies the District for their share of costs for the programs in which the District of 100 Mile House participates, taxes are collected then submitted to the CRD. For residential properties, this levy is separated into three (3) listings: Cariboo Regional District, Garbage and South Cariboo Arena.
Cariboo Regional Hospital District (CRHD): The CRD levies the District, taxes are collected and submitted to the CRD.
Cariboo-Chilcotin Regional Hospital District (CCRHD): The CRD levies the District, taxes are collected and submitted to the CRD.
Water/Sewer Frontage Tax: This taxation is to pay for the current debenture debts associated with each infrastructure as well as capital infrastructure replacement.
Municipal Property Tax Sale
A tax sale is a public auction of properties within the District which have unpaid property taxes from two years prior to the current year.
Annual Tax Sale
At 10:00 am on the last Monday in September, the District collector must conduct an annual tax sale by offering for sale by public auction wach parcel of real property on which taxes are delinquent.
Delinquent taxes are any taxes remaining unpaid on December 31, two years after the year the tax was imposed.
The tax sale is held in the Council Chambers located at #2-385 Birch Avenue (Fourth Street entrance) .
Public Notice
The notice of time, place and legal description of any applicable properties will be published in two issues of the local Free Press prior to the tax sale date.
Upset Price
The upset price is the lowest price that a property may be sold for a tax sales. The upset price is the total amount of current year taxes receivable, plus the prior year's taxes currently in arrears, plus two years prior delinquent taxes, plus any penalties and interest that have accrued on each of those three years taxes unpaid.
An additional 5% of all taxes, penalties and interest is included in the upset price plus any applicable fees prescribed under the Land Title Act.
Declared Purchaser & Payment
The highest bidder above the upset price or, if there is no bid above the upset price, the bidder at the upset price must be declared the purchaser. If there is no bid, or no bid equal to the upset price, the District must be declared the purchaser. If the District has been declared the purchaser, the collector may offer the same property for sale again later at the annual tax sale on the same conditions as before.
The purchaser must immediately pay the collector the amount of the purchase price. If the purchaser fails to do so, the collector must promptly offer the property for sale again.
Redemption Period
A property sold at tax sale may be redeemed by the owner within one year from the day the annual tax sale began. A redemption is made by paying to the collector the total of the upset price plus all costs the collector has had notice that have been incurred by the purchaser in maintenance of the property and in prevention of waste, plus taxes advanced by the purchaser plus interest to the date of redemption.
During the redemption period, the property must continue to be assessed and taxed in the name of the owner who at the time of tax sale appeared on the assessment roll as the owner of the property.
Municipalities in British Columbia may exempt certain properties from property taxes by passing a bylaw in accordance with Part 7 - Division 7 – Permissive Exemptions of the Community Charter.
A permissive tax exemption is a means for Council to support organizations within the community which further Council’s objectives of enhancing quality of life (economic, social, cultural) and delivering services economically.
There is no obligation for Council to grant a permissive tax exemption.
The following are some examples of types of properties which may be exempted:
Properties owned or held by a charitable, philanthropic or other not-for-profit corporations
Properties owned or held by municipalities, regional cities or other local authorities
Properties owned or held by athletic or service clubs or associations and used as public parks or recreations grounds, or for public athletic or recreational purposes
Properties operated as a licensed community care facility or registered assisted living residence
Properties providing municipal services under partnering agreements
Lands held for Cemetery purposes
Permissive Tax Exemption Policy and Application
Home Owner Grants
Starting in May of 2021 you will apply for your home owner grant online with the Province. Learn more at gov.bc.ca/homeownergrant or phone 1-888-355-2700 to speak to a live agent.
The home owner grant (HOG) is designed to help homeowners reduce their property taxes and homeowners may apply for one grant only in a calendar year. There are two categories of grants:
- The regular grant may reduce your taxes by as much as $770.
- The additional grant may reduce your taxes by as much as $1045.
Property Tax Deferment
Property Tax Deferment is a property tax assistance program offered by the Province and a low-interest loan program that assists qualifying homeowners in British Columbia in paying the annual property taxes on their home. The program is available to Canadian citizens and permanent residents who have lived in British Columbia for at least one year prior to applying for the program. You must occupy the home as your principal residence. Second residences, such as summer cottages or rental properties, do not qualify for tax deferment.
FAQs
Property Tax notices will be mailed in May of 2024.
If you own property and have not received a tax notice, please notify the municipal office at (250) 395-2434. New property owners are responsible for payment of their annual property taxes by the due date to avoid penalty, whether or not they received a Property Tax Notice.
The 2022 property tax due date is July 2nd, 2024.
A 10% penalty will be added to the current property taxes outstanding on July 3rd, 2024. These penalties are a requirement of the Local Government Act. The District has no authority to waive or modify these penalty amounts.
The formula for calculating taxes on property is:
Assessed Property Value x Property Tax Rate
The assessed property value is the value for tax purposes as determined by BC Assessment Authority which is established under provincial legislation and is independent of the municipality. Your assessment notice is mailed out annually on December 31st. You cannot appeal your taxes, but you can appeal your assessment.
For more information, contact the BC Assessment office at 1-800-825-8322 or online at www.bcassessment.ca
BC Assessment is always there to help if you have any questions about your assessment; they have provided the following resources to help inform the public on what BC Assessment does.
Property Assessments and Property Taxes: A not-so complicated relationship
Videos:
Your property value change and property taxes
Understanding Property Assessments & Property Taxes
How are property taxes calculated?
How are taxes calculated if assessment values change?
The property tax rate is expressed as a dollar amount on every $1,000 assessed value. If the property tax rate for residential property is $5, this means that taxes of $5 are charged on every $1,000 assessed value (Assessed value of $100,000 will be charged taxes of $500 (100x$5)).
The following factors affect your tax bill:
- Changes in the Tax Rate - Change in the Assessed Value
- New Local Improvement charge - Changes in Homeowner Grant status
- Unpaid utilities transferred to taxes.
Taxes cover the calendar year January 1st to December 31st of the current year.
The District of 100 Mile House offers various forms of payment options as follows:
In Person - Our office hours are 8:30 a.m. to 4:30 p.m., Monday to Friday except holidays. We accept cash, cheque or debit card.
By Mail - Should you choose to mail your tax payment, please remember that the post mark is NOT accepted as proof of payment date. It is the date that we receive the funds.
Post Dated Cheques - You can pay your taxes with a post-dated cheque to the tax due date. The payment is not deposited in the bank until the date of the cheque.
Online Banking - Most financial institutions allow you to pay your property taxes online. Simply look under “payees” on your financial institutions website, and pick “100 Mile House (District) - Property Taxes” as a payee. (Not all financial institutions word this the same way. If you’re having problems, contact your financial institution for assistance.)
Pre-Authorized Pre-Payment Program - The District of 100 Mile House offers a Pre-Payment Plan that allows you to make installments towards your next year’s Property Taxes. A form is mailed each year along with your property tax notice and can also be obtained from our office or download here. If you are already on the payment plan you must still complete a new form every year.
Note: If your property taxes are in a credit position due to payments made thru the pre-authorized pre-payment program, you’ve paid online or a bank or mortgage company pays your taxes, you must still complete your home owner grant form and either mail it, fax it or bring it to the office on or before the due date to avoid the 10% penalty)
PLEASE NOTE: AS OF JANUARY 1st, 2021 ALL HOME OWNER GRANTS MUST BE CLAIMED THROUGH THE PROVINCE OF BC. Please visit: www.gov.bc.ca/homeownergrant For more information.
The home owner grant is designed to help homeowners reduce their property taxes and homeowners may apply for one grant only in a calendar year. There are two categories of grants:
- The regular grant may reduce your taxes by as much as $770.
- The additional grant may reduce your taxes by as much as $1045.
- You must be a permanent BC resident.
- You must own the property when you apply for the grant.
- You must either hold title, be a tenant for life, hold the last registered agreement for sale, or be a lessee under a 99 year lease. Your ownership interest must be registered at the Land Titles Office.
- You must occupy the dwelling as your principal residence when you apply. The dwelling is the usual place where you make your home. It is the property on which you live and from where you conduct your daily affairs. (e.g. pay your bills, file your Income tax returns, receive your BC medical bills, receive your ICBC renewals and/or life insurance). The grant does not apply to second, rental and/or other properties.
You must first qualify for the regular grant before you may claim the additional grant. You may claim the additional grant if your are:
- 65 or older during the calendar year; (if you turn 65 at any point in the calendar year, you are eligible); or
- a veteran, or the spouse or widow/widower of a veteran receiving an allowance under the War Veterans Allowance Act (Canada) or the Civilian War-Related Benefits Act (Canada); or
- a person with disabilities receiving a disability allowance under the BC Employment and Assistance for Persons with Disabilities Act; or
- a person with disabilities who does not receive a disability allowance under the BC Employment and Assistance for Persons with Disabilities Act, or you are a property owner with a disabled spouse or relative residing permanently with you.
Note: Being a recipient of the Canada Pension Plan disability benefits does not qualify you for the additional grant.
A retroactive home owner grant may only be approved for the previous year. As of January 1st, 2021 all retroactive Home Owner Grants must be claimed through the Province of BC.
People receiving assistance under the BC Employment and Assistance for Persons with Disabilities Act are eligible. Also, persons with a permanent disability who have the required Form B-Certificate of Physician and Property Owner completed by their doctor are eligible if they also meet the requirements under the Home Owners Grant Regulation with regard to costs incurred for physical assistance and/or structural modifications to the home.
The Home Owners Grant Regulation states that if you are paying more than $150 per month for physical assistance or you have incurred more than $2000 in costs for structural modifications to your home to accommodate your disability, you may quality for the additional grant. Also, if you have purchased a home in which the previous owner has incurred more than $2000 in costs for structural modifications which accommodates your particular disability, you may qualify for the additional grant.
Other tax levies are charged to the property owner each year. These levies include the following:
BC Assessment Authority (BCAA): The District receives notification from BCAA each year of the tax rate to be applied to all properties, taxes are collected then submitted to BCAA. www.bcassessment.ca
School Tax/Police Tax: The Province of BC sets the tax rates for each School District. The Ministry of Public Safety and Solicitor General will advise the Ministry of Provincial Revenue the taxation requirement for police tax. Each municipality is required to collect taxes based on these tax rates and then submit the collection to the Ministry of Provincial Revenue. http://www2.gov.bc.ca/gov/topic.page?id=7AD9F05E61A24FE9BB58B4BDF5E551D6
Municipal Finance Authority (MFA): The District receives notification from MFA each year of the tax rate to be applied to all properties, taxes are collected then submitted to MFA. www.mfa.bc.ca
Cariboo Regional District (CRD): The CRD levies the District for their share of costs for the programs in which the District of 100 Mile House participates, taxes are collected then submitted to the CRD. For residential properties, this levy is separated into three (3) listings: Cariboo Regional District, Garbage and South Cariboo Arena. www.cariboord.bc.ca
Cariboo Regional Hospital District (CRHD): The CRD levies the District, taxes are collected and submitted to the CRD.
Cariboo-Chilcotin Regional Hospital District (CCRHD): The CRD levies the District, taxes are collected and submitted to the CRD. www.northernhealth.ca/AboutUs/RegionalHospitalDistricts.aspx
Water/Sewer Frontage Tax: This taxation is to pay for the current debenture debts associated with each infrastructure as well as capital infrastructure replacement.