PROPERTY TAXES - FREQUENTLY ASKED QUESTIONS
1. When can I expect my property tax notice?
Property Tax notices are generally mailed by the third week in May each year. 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.
2. When are taxes due?- 2017 Due Date is July 4th!
Property taxes are due July 2nd before 4:30 p.m. local time each year unless July 2nd falls on a Saturday or Sunday, then they are due the 1st Monday following July 2nd. A 10% penalty will be added to the current property taxes outstanding after the due date. These penalties are a requirement of the Local Government Act. The District has no authority to waive or modify these penalty amounts.
3. How are municipal taxes calculated?
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
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.
4. What are my payment options?
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)
5. What is the Home Owner Grant?
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.
6. Do I qualify for the regular Home Owner Grant?
-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.
7. Do I qualify for the additional Home Owner Grant?
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.
8. What can I do if I did not apply for the Home Owner Grant in previous years?
A retroactive home owner grant may only be approved for the previous year. In order to claim a retroactive Home Owner Grant, the owner must visit the Municipal Office and fill out the paperwork on or after January 1st of the following year if he/she has failed to apply for the grant and submit to the collector for approval. Proof of residency must be attached to the application.
9. Are all people with disabilities entitled to claim the Additional Grant?
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.
10. Can my property taxes be deferred?
Yes. 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. For further information please visit the municipal office or www.sbr.gov.bc.ca/individuals/Property_Taxes/Property_Tax_Deferment/ptd.htm
11. Other Information
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.
Still have questions regarding your property tax notice?
Please feel from to give us a call at (250) 395-2434 and we’ll be more than happy to assist you.