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Property Tax

2013 Property Tax Due Date: Tuesday, July 2, 2013

2013 Property Tax Notices will be mailed in the third week of May. If you have not received your property tax notice, please contact the Finance Department at 250-755-4415. It is the responsibility of the property owner to pay property taxes by the due date in order to avoid a penalty, whether or not a bill was received. New owners who have not received a property tax notice are advised to contact the Finance Department.

CONTACT US

In Person:
Service & Resource Centre - 411 Dunsmuir Street
Office Hours: Monday to Friday, 8:00AM to 4:30PM

Phone: 250-755-4415 (Available 8:30AM to 4:30PM during office hours)
Fax: 250-755-4440
Email: property.info@nanaimo.ca

By Mail:
455 Wallace Street
Nanaimo BC V9R 5J6

DUE DATES

2013 Property Taxes are due July 2, 2013. N&R Home Owner grants must be claimed by July 2, 2013 to avoid penalties (a grant application must be completed each year).

PENALTIES

After the Due Date of July 2, 2013 a penalty of 5% is added to the current outstanding taxes. Another 5% penalty is added after August 8, 2013. These penalties are a requirement of the Community Charter. The City has no authority to either waive or modify these penalty amounts. A payment that is one day late is subject to the same penalty as a payment of taxes one month after the due date.


As of January 1, 2014, all outstanding current taxes and penalties are transferred to tax arrears and interest accrues on a daily basis.

MYCITY

MyCity allows home owners 24/7 secure, online access to their property tax account. Signing up your property tax account with MyCity will allow you to view account balances and payment history, ensure that a yearly N&R Home Owner Grant has been claimed, and to view current and previous year tax notices.

MYBILLS

The City of Nanaimo can now send out property tax notices by EMAIL with MyBills. Each time a bill is available for viewing/payment, users receive a notification email to the address in which they have registered for MyCity with the bill attached. This will be once a year in May (unless there are outstanding charges on the account). If you change your email address it is your responsibility to ensure that your MyCity account reflects the change. Any penalties applied to your tax account for not receiving the notice by email will not be waived. No exceptions.

BILL PAYMENT OPTIONS

To make payment of your property taxes as convenient as possible, the following options are available:

  • In Person - City of Nanaimo Service & Resource Centre located at 411 Dunsmuir Street.
  • Payments can be made by cash, cheques (including post dated cheques to the due date) and by Interac (please ensure daily transaction limits allow for full payment of taxes due).
  • Office hours: Monday to Friday, 8:00AM to 4:30PM
  • After office hours: Drop your payments in the drop box located at the front of the Service & Resource Centre located at 411 Dunsmuir Street (located behind the city hall building).
  • By Mail: 455 Wallace Street, Nanaimo BC, V9R 5J6 (if sending in payment by mail, please allow ample time for delivery as post marks are NOT accepted as date of payment. No exceptions.
  • At financial institutions: Most Financial Institution in Canada will accept payment for your property taxes.
  • Internet Banking with your bank or credit union. Your folio number is the account number for online payment purposes. Please contact your financial intuition for further information.
  • Telephone Banking with your bank or credit union. Your folio number is the account number for online payment purposes. Please contact your financial intuition for further information.
  • At automated banking machines (ABM) with your bank or credit union.
  • Credit Cards of all types are NOT accepted for property tax payments.

PROVINCIAL N&R HOME OWNER GRANT PROGRAM

The N&R Home Owner Grant Program is a Provincial Government program designed to help homeowners with their property taxes. Effective 2011 the Province of British Columbia has introduced the Northern and Rural Homeowner Benefit. The benefit provides up to $200 for homeowners living outside of the Capital, Greater Vancouver and Fraser Valley regional districts. To be eligible, homeowners must meet the requirements to receive the basic or additional homeowner grants. The new benefit will be included with property tax notices in May, and eligible homeowners will not need to apply separately. If you live within the City of Nanaimo you will receive this additional grant amount.

There are two categories of grants which may reduce a home owner's property taxes:

  • Basic Grant of $770

    • To qualify for the Basic Grant you must:

      • be the owner (or a spouse/relative of the deceased owner) of the property;
      • be a permanent resident of British Columbia;
      • occupy the building on the tax notice as your principal residence;
      • have not applied for or received an N&R home owner grant on any other property in the Province during the calendar year; and
      • no other person can have received an N&R home owner grant on the property for the calendar year.

  • Additional grant of $1045

    • To qualify for the additional grant you must be:

      • age 65 or over; or
      • a person with disabilities or the spouse or relative of a person with a permanent disability (you must have your physician complete a Form B - Certificate of Physician and Property Owner available from the Property tax department or from the above link); or
      • in receipt of a disability allowance or benefit under the BC Employment and Assistance for Persons with Disabilities Act (you must have your ministry representative complete a Consent for Release of Information confirming your eligibility. The form is available from the Property tax department or from the above link), or
      • receiving an allowance under the War Veteran Allowance Act (Canada) or the Merchant Navy Veteran and Civilian War-related Benefits Act (Canada) (provide a copy of your most recent cheque stub - War Disability Pensions do not apply).

The grant is reduced on a graduated scale for properties with an assessed value over $1,295,000. As a result, the grant will be reduced by $5 for every $1,000 of residential assessed value in excess of $1,295,000.

Home owners eligible for the basic grant must pay a minimum tax of $350. Home owners eligible for the additional grant must pay a minimum tax of $100.

The N&R Home Owner Grant must be claimed by the Tax Due Date to avoid penalty. To obtain the grant, you must complete the application form on the front of the tax notice. The City of Nanaimo offers an on-line feature that allows City residents to apply for their N&R Home Owner Grant electronically. Unclaimed grants constitute unpaid current taxes and are subject to penalties. The grant can be claimed without making a payment. If you qualify for the additional grant and wish to obtain it, you must tick the box that describes your qualification. If over 65, state your birth date.

If your mortgage company or other agent pays your property taxes, it is still your responsibility to claim the N&R Home Owner Grant by completing the grant application and delivering it to the Service & Resource Centre by the Due Date. Please contact the provincial N&R Home Owner Grant Application administration for further details.

ON-LINE N&R HOME OWNER GRANT APPLICATION

If you qualify for the provincial residential N&R Home Owner Grant, why not consider making your application on-line.

  • It's easy, it's quick and it's convenient, especially if you are paying your taxes by tele-banking, internet banking or through your mortgage company.
  • Save time and avoid standing in line.
  • Get immediate confirmation that your grant application has been received.

eHOG.gif N&R Home Owner Grant On-Line Application

Additional Explanatory Notes:

An owner together with his/her spouse qualifies for a grant on only one residence in the Province in any one calendar year.

To avoid penalty, an owner should apply for a grant prior to the tax due date even if he/she is not paying taxes by the tax due date.

If an applicant is unable to apply, the application may be made by the applicant's committee or a person appointed in writing as the applicant's attorney.

You may be required to provide satisfactory documentary evidence showing eligibility.

A spouse, child, grandchild, father, mother, brother or sister of a qualifying deceased owner may be eligible for the grant in the year of the owner's death if the residence was their principal residence at the time of death.

A person with disabilities or the spouse/relative of a person with a permanent disability will only need to complete the Form B once. Provided they are living at the same property, the form will stay on file for subsequent N&R Home Owner Grant years.

A person in receipt of a disability allowance or benefit under the BC Employment and Assistance for persons with disabilities Act will need to provide this form every year to confirm eligibility.

The term owner is defined in the N&R Home Owner Grant Act and the Taxation (Rural Area) Act and may include a lessee under a lease of 99 years or more when the lessee is bound to pay current taxes.

A spouse, for home owner grant purposes is a person who is married to another person, or is living with another person in a marriage-like relationship for a period of at least 2 years before either person dies, or applies for a home owner grant or low-income supplement.

A person married to another person is not a spouse for home owner grant purposes if they are separated and living apart and have entered into a written agreement under which they have agreed to live apart, or there is a court order recognizing the separation.

Owners of eligible buildings, land cooperatives and multi-dwelling leased parcels, as defined in the Act, must use special forms prescribed by regulation instead of the form set out on the tax notice. Please contact the provincial N&R Home Owner Grant administration for further details.

The Northern and Rural Home Owner Grant can be claimed until Dec 31, 2013. If you are eligible and missed claiming the grant in the current year, please contact our office as a Retroactive Northern & Rural Home Owner Grant will be required.

For information contact:
Home Owner Grant Administration, Province of British Columbia
Phone: 1-888-355-2700 
Website: www.rev.gov.bc.ca/rpt

TAX DEFERMENT PROGRAM

The British Columbia Property Tax Deferment Program allows you to apply to defer payment of annual property taxes on your home if you are:
  • 55 years or older; or widowed; or
  • a person with disabilities as defined in the BC Disability Benefits Program Act;

and you are:

  • a Canadian citizen or permanent resident;
  • a British Columbia resident for at least one year immediately prior to applying;
  • applying on the home in which you live;
  • a minimum equity in your home of 25 percent of the current assessed value determined by BC Assessment,

The Province charges a one-time administration fee of $60 for any new deferment agreements and a $10 annual agreement fee on approved renewal applications. A renewal application is required each year as the deferment program does NOT automatically renew.

The Province charges simple interest at a rate not greater than 2% below the prime rate of the Province's principal banker. The interest rate is set every six months and interest begins from the date your property taxes are due or the date you apply to defer, whichever is later. Please visit the Provincial Property Tax Site for the current interest rate.

Families with Children Property Tax Deferment Program

Beginning in 2010, qualifying homeowners who are financially supporting a dependent child under age 18 will be able to apply to defer property taxes on their principal residence. This expansion of the Property Tax Deferment Program allows government to assist families with children, particularly during those years when household costs are typically the highest.

The Families with Children Property Tax Deferment Program allows you to apply to defer payment of annual property taxes on your home if you are: ·

  • paying financial support at the time of an application for a dependent child who is under the age of 18 years at any time during the calendar year;

and you are:

  • a Canadian citizen or permanent resident;
  • a British Columbia resident for at least one year immediately prior to applying;
  • applying on the home in which you live;
  • a minimum equity in your home of 15 percent of the current assessed value determined by BC Assessment,

There are no fees for the Families with Children Property Tax Deferment Program. A renewal application is required each year as the deferment program does NOT automatically renew.

The Province charges simple interest on your deferment account set by the Minister of Finance at the prime rate. The interest rate is set every six months and interest begins from the date your property taxes are due or the date you apply to defer, whichever is later. Please visit Provincial Property Tax Site for the current interest rate.

Applications for all deferment programs are available at the Nanaimo Service & Resource Centre, Government Agents office or through the Provincial Government website at: www.rev.gov.bc.ca/rpt.

Completed applications are due before 4:30 p.m. on July 2, 2013 to avoid any penalties. Unapproved applications are subject to full penalties.

For More Information, contact:

Tax Deferment Office, Ministry of Small Business and Revenue
Phone: 1-250-356-8121
E-Mail: ruraltax@gems3.gov.bc.ca
Website: www.rev.gov.bc.ca/rpt

Or contact:

City of Nanaimo, Finance Department
Phone: 250-755-4415 Fax: 250-755-4440
E-Mail: property.info@nanaimo.ca

PROPERTY TAX INSTALLMENT PLAN

The City of Nanaimo offers a tax installment plan which allows you to make 12 equal payments towards next years' property taxes instead of making one single payment on the tax due date. If you wish to sign up in the middle of the year the monthly amount will be adjusted to reflect the number of months until the tax due date. These payments are automatically deducted on the 15th of each month.

How much?

Your estimated monthly amount is indicated on your 2013 property tax notice.

Here is an example of how this figure is calculated for next year's taxes:

Current Year's Gross Taxes $2180.00
Potential Increase Add 5% + $109.00
Less N&R Home Owner Grant - $770.00
Net Taxes $1519.00 / 12 months    = $127.00 monthly payment

The amount that you choose will continue to be taken from your bank account every month until you notify us otherwise. The only exception to this is the recalculation on July 15th where the payment plan will adjust for any shortfalls/overages throughout the year. Please notify us if you would not like the plan to recalculate.

The installment plan is an estimate only as taxes are not calculated until May of each year.

It is the home owner's responsibility to verify that property taxes have been paid in full when on the installment plan. This is indicated on your 2013 property tax notice.

If you do not have sufficient funds, or if the transfer is rejected for other reasons, a $19.00 service charge will be applied to your installment account. After three returned payments in one calendar year, you may be removed from the installment plan.

Signing up for the Installment Plan

You must complete an authorization form and submit it to the Finance Department along with a cheque marked 'void'.

The current year's property taxes must be paid in full at the time of application.

If you're already on the plan, no further documentation is required for it to continue.

Changes to Your Account

You must contact the Finance Department by the 5th of the month in any of the following circumstances:

  • Changes to your bank account
  • Changing banks or bank branches
  • Selling your property
  • Stopping payment
  • Discontinuing the installment plan

Stopping the Installment Plan

You can terminate the plan by notifying the Finance Department office before the 5th of the month. You may not withdraw from the plan between May 1 and June 30. These payments are included in the calculation of property taxes owing for the current year as indicated on your tax notice.

The City will issue a refund upon receiving notification from the person who made the payments. An administration fee of the lesser of 10% or $25.00 will be deducted from the refund and you will receive the refund within 4-6 weeks.

When you receive your tax notice...

Your annual tax notice reflects all twelve installments plus interest (if applicable) to the tax due date on the last business day of June.

  • Any balance due will be clearly shown on your tax notice and it is the home owner's responsibility to verify that property taxes have been paid in full by the tax due date.
  • (Brackets) on your property tax notice indicate a credit and no further payment is required.
  • Any overpayment will be applied to the next year's taxes and will continue to earn interest if applicable. Please note that your July 15th recalculation will take this overpayment into account and your monthly installment amount may be reduced.

Additional notes:

  • The N&R Home Owner Grant application is the home owner's responsibility and must be completed and returned to the City of Nanaimo each year before the tax due date to avoid penalties.
  • If current year property taxes remain outstanding after the tax due date, installment payments intended for net years taxes will be applied to reduce the current year balance.
  • The interest rate paid will be the primate rate of the City's banker less 3%. This interest is considered a tax discount by Revenue Canada and is tax-free to you.

For more information about the installment plan, please contact the Finance Department at City Hall 250-755-4415 or by email at property.info@nanaimo.ca

ANNUAL PROPERTY TAX SALE

Any property with taxes unpaid at the end of three years, will be sold at the City's annual tax sale. The City is obliged to hold the annual tax sale each year on the last Monday of September (or if this is a holiday, on the next Monday which is not a holiday). It is held at 10:00 a.m. at City Hall located at 455 Wallace Street, Nanaimo BC V9R 5J6.

The list of properties that may be available for sale will be published in the local newspapers on two separate dates, the last publication being not less than 3 days, or more than 10 days, before the date of the tax sale. A final list of the properties still available for sale will be distributed at the time of the tax sale.

The sale is a public auction with the successful bid being the highest bid above the upset price. The upset price is the total of all outstanding taxes plus penalties, interest and costs. We require payment by certified cheque at the time of sale before 3:00 p.m. of the day of the sale. If these are not produced, the tax sale is re-opened and the property is sold again.

The owner of the property, or any registered charge holder, will be notified of the sale of the property for taxes. They have a period of 12 months to redeem the property by paying the outstanding taxes. Only at the end of the redemption period, if the property has not been redeemed, will title pass to the successful bidder. If the property is redeemed, all of the amounts paid to the City by the successful bidder will be returned with interest at the rate prescribed under Section 11(3) of the Taxation (Rural Area) Act.

The successful bidder has only limited legal rights to the property during the redemption period. The registered owner continues to have use and enjoyment of the property.

The successful purchaser of tax sale property that results in transfer of title at the end of the redemption period will be required to pay any property purchase taxes and goods and services taxes which may apply to the sale. The effect of the tax sale is to also act as a quit claim in favour of the purchaser of all mortgages registered against the property.

Explanation of Tax Levy Items

  • School - Residential & Non-residential Collected for the Provincial Government on all properties (Ministry of Finance and Corporate Relations, Real Property Taxation Branch) - Phone: (250) 356-0907 (Penny-Rae Schur)
  • City General (Includes - Operating Costs, Aquatic Centre, Debt Servicing) - Collected for the City of Nanaimo - Phone: (250) 755-4415
  • Library Collected for the Vancouver Island Regional Library - Phone: (250) 758-4697, Press 0 and ask for Adrian Maas, local 319
  • Regional District General (Administration, Transit, Grants-in-Aid, Regional Development and Waste Disposal). Collected for the Regional District of Nanaimo - Phone: (250) 390-4111
  • Regional Sewer (Benefiting Area) Collected for the Regional District of Nanaimo from those properties within the benefiting area. The levy is for the servicing of direct debt held by the Regional District related to sewer works constructed within the City of Nanaimo, plus operating costs of the Regional Trunks, Interceptors, Treatment and Disposal Facilities - Phone: (250) 390-4111
  • Regional District Parks Collected for the Regional District of Nanaimo. City contribution to operation and maintenance of regional parks - Phone 1-888-828-2069 (Tom Osborne)
  • Regional Hospital District Collected for the Regional Hospital District. This levy is used to help cover the costs of construction of Hospital facilities within the District of Nanaimo - Phone: (250) 390-4111
  • Duke Point Local Service Area (Bylaw 1004) Collected for the Regional District of Nanaimo for the collection, treatment and disposal of specified properties at Duke Point - Phone: (250) 390-4111
  • Municipal Finance Authority Collected for the Municipal Finance Authority, this is a Provincial Agency, set up to provide financing of Capital requirements for Regional Districts and their member Municipalities - Phone: (250) 383-1181 (Shelley Hahn)
  • B C Assessment Collected for B. C. Assessment, this is a Provincial Agency, set up to valuate and classify all pieces of real property throughout British Columbia - Phone: (250) 753-6621
  • B.I. Area Numbers 1 & 2 Collected for the Downtown Nanaimo Business Improvement Area. Bylaw Numbers 7086 & 7087 give us the Authority for collection of this levy - Phone: (250) 754-8141

Regional Parks and Trails Parcel Tax collected for the Regional District of Nanaimo. City contribution to recover capital costs, including borrowing costs for acquiring and developing regional parks and regional trails - Phone: 1-888-828-2069 (Tom Osborne)

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