Bylaw No. 2962-2019
|Part 1 — Interpretation|
|Part 2 — Payment of Taxes|
|3 Property tax due date|
|4 Payment methods|
|5 Penalty on unpaid current year taxes|
|5.1 Penalty on unpaid 2020 property taxes for class 4, 5, 6, 7, and 8 properties|
|6 Interest on taxes in arrear and delinquent taxes|
|7 Application of tax payments|
|8 Limit on advance payments|
|9 Interest payable on an advance payment|
|10 Calculation of advance payment interest|
|11 Owner may elect which scheme to use|
|Part 3 — Tax Prepayment Plan|
|12 Tax prepayment plan established|
|13 Eligibility for tax prepayment plan|
|14 Monthly prepayment authorization|
|15 Changes to tax prepayment plan enrolment|
|16 Annual tax prepayment plan renewal|
|17 Unpaid balances|
|18 Dishonoured monthly prepayments|
|Part 4 — Consequential Amendments|
The Council of the City of Abbotsford, in open meeting assembled, ENACTS AS FOLLOWS:
1 The Interpretation Bylaw applies to this bylaw.
2 In this bylaw
"advance payment" means
(b) a monthly prepayment
received as a credit for property taxes that are not yet due;
"collector" means the officer assigned the responsibility of financial administration for the City;
Note: Section 8 of the Officer Designation and Delegation of Authority Bylaw assigns the responsibility of financial administration for the City to the General Manager, Finance and Corporate Services.
"home owner grant", in relation to property taxes imposed on a property, means a grant for which a person makes an application in accordance with section 8 application for grant of the Home Owner Grant Act, R.S.B.C. 1996, c. 194;
"monthly prepayment" means a pre-authorized withdrawal from a bank account to be credited against property taxes;
"property tax", in relation to land or improvements within the City, includes
3 Property taxes for each year are due on July 2 of the year.
Note: In accordance with section 25.5 if day specified is holiday or office closed of the Interpretation Act, if July 2 is a holiday or a Saturday or Sunday, the due date is the next day that is not a holiday or the Monday immediately following the weekend.
4 A person may pay for property taxes
(d) through the City's website as an online credit card bill payment, subject to a processing fee established in the Fees and Charges Bylaw,
(e) by cheque payable to the City of Abbotsford on or before the due date
Note: The 5% penalty is added immediately following the due date. For example, if a property tax bill of $2,500 has a balance of $1,000 left owing after $1,500 in payments as of 11:59 p.m. on the due date, a 5% penalty on the $1,000 balance (i.e., $50) will be added as of 12:01 a.m. on the day after the due date, for a total outstanding balance of $1,050.
Note: The 5% penalty for property taxes not fully paid by September 15 is in addition to the 5% penalty applied to property taxes for the year that are unpaid as of July 2.
(3) If a person makes an application for a home owner grant by September 15 and the home owner grant is approved, the penalties under this section do not apply to the unpaid amount of the home owner grant.
Note: In accordance with section 25.5 if day specified is holiday or office closed of the Interpretation Act, if September 15 is a holiday or a Saturday or Sunday, the due date is the next day that is not a holiday or the Monday immediately following the weekend.
5.1 (1) Despite section 5 penalty on unpaid current year taxes, if all or part of a property falls under any of the following property classes, this section applies to the property taxes for the year 2020 for that property:
Note: If all of a property is classified as class 1 - residential, class 2 - utilities, class 3 - supportive housing, or class 9 - farm, section 5 [penalty on unpaid current year taxes] applies to that property.
(2) If all or part of the property taxes for the year 2020 in respect of a property to which this section applies are not paid by September 30, 2020, the collector must add to the unpaid property taxes a penalty equal to 10% of the portion that remains unpaid.
Note: The 10% penalty is added immediately following September 30. For example, if a property tax bill of $2,500 has a balance of $1,000 left owing after $1,500 in payments as of 11:59 p.m. on September 30, a 10% penalty on the $1,000 balance (i.e., $100) will be added as of 12:01 a.m. on October 1, 2020 for a total outstanding balance of $1,100.
(3) If a person makes an application for a home owner grant by September 30, 2020 for a property to which this section applies, and the home owner grant is approved, the penalties under this section do not apply to the unpaid amount of the home owner grant.
Note: Taxes in arrear and delinquent taxes bear interest at a rate currently prescribed by the provincial Cabinet in section 3 Interest rate re Taxation (Rural Area) Act of the Interest Rate under Various Statutes Regulation, B.C. Reg. 386/92 to be 3% above the prime lending rate of the principal banker to the Province.
(2) The rate of advance payment interest is the greater of
to a maximum rate of 1.5%.
11 An owner may make an election, or change an election, to pay under the tax collection scheme set out in this Part or the general tax collection scheme established under section 234 general tax collection scheme of the Community Charter by giving written notice of the election to the City before May 15 of the year to which the election applies.
Note: Section 236 owner may elect which scheme to use of the Community Charter allows an owner to choose between a general tax collection scheme and an alternative municipal tax collection scheme. Section 235(2) of the Community Charter requires that an annual period be established by bylaw during which owners may make elections. Under the general tax collection scheme, the penalty for unpaid taxes is 10% of the portion that remains unpaid after July 2. Under the City's alternative municipal tax collection scheme, the penalty for unpaid taxes is 5% on each of the portions that remain unpaid after July 2 and September 15 respectively. By default, if an owner does not make an election, the City's alternative municipal tax collection scheme applies.
12 Any person may enrol a property in a tax prepayment plan in accordance with this Part.
13 All property taxes due in respect of a property must be paid in full before a person may enrol or re-enrol the property in a tax prepayment plan.
14 (1) To enrol a property in a tax prepayment plan, a person must provide written authorization to the City to withdraw equal monthly prepayments from no earlier than August 15 to May 15 of the following year.
(2) The aggregate amount of the monthly prepayments authorized under subsection (1) must not be greater than the reasonably estimated amount of property taxes to be imposed on the property enrolled in the prepayment plan.
Note: A person enrolling in a tax prepayment plan before August 15 may authorize up to 10 equal monthly prepayments from August 15 to May 15 of the following year. A person may also enrol in a tax prepayment plan after August 15. For example, a person may enrol part way through the year by authorizing 6 equal monthly prepayments between December 15 to May 15 of the following year.
15 A person who enrols in a tax prepayment plan, or an owner of a property enrolled in a tax prepayment plan, may change or cancel the authorization to withdraw monthly prepayments under section 14 (1) monthly prepayment authorization by providing written notice to the collector at least 7 business days before the date of the monthly prepayment to which the change or cancellation applies.
16 Subject to section 13 eligibility for tax prepayment plan, each property enrolled in a tax prepayment plan as of May 15 of a year will be re-enrolled for monthly prepayments on August 15 of the year.
17 Penalties imposed under this bylaw apply to a property enrolled in a tax prepayment plan.
Any property tax balance remaining unpaid after applying the total payments made under the tax prepayment plan to the property taxes levied for a given tax year will be due by the due date. This balance will be shown on the tax notice. The balance will not automatically be withdrawn under the tax prepayment plan. Any balance remaining unpaid after the dates set out in section 5 [penalty on unpaid current year taxes] or section 5.1 [penalty on unpaid 2020 property taxes for class 4, 5, 6, 7 and 8 properties] will be subject to penalties set out in the respective section.
(2) If two monthly prepayments for a property are dishonoured from August 15 to May 15 of the following year, the tax prepayment plan for the property will be terminated.
19 The following bylaws are repealed: