Property Taxes
DUE DATE: ON OR BEFORE 4:30 P.M. FRIDAY, JULY 2, 2010 WITH A 10% PENALTY EFFECTIVE JULY 3,2010
THIS INCLUDES UNCLAIMED HOME OWNER GRANTS
CURRENT TAXES ARE FOR THE PERIOD OF JANUARY 1 TO DECEMBER 31, 2010
CITY OF TRAIL OFFICE HOURS: 8:00AM - 4:30PM, MONDAY TO FRIDAY, EXCLUDING STATUTORY HOLIDAYS
These notes are intended for general guidance only and are subject to the detailed provisions in the Act and regulations.
ONLINE SERVICES
- Claim your Home Owner Grant online at www.trail.ca, Municipal Services option. All you need is your 12-digit Roll number (do not include the period/dot or any spaces and your access code from the front, top right hand corner, of your Tax Notice. You receive an immediate confirmation number indicating that the City of Trail has received your claim (all grants are subject to review before a claim is ultimately approved or denied by the City, according to the regulations of the Home Owner Grant Act).
- Pay your property taxes online at www.trail.ca. Municipal Services option. Roll number and access code required as noted above.
PAYMENT OF TAXES
- Your payment and/or Home Owner Grant Application must be received on or before 4:30 P.M. on Friday, July 2, 2010. Allow ample time for delivery if you are sending payment by mail. A postmark will not be considered as proof of payment. A penalty of 10% will be charged on unpaid taxes and unclaimed homeowner grant amounts. A payment need not be made in order to claim the Home Owner Grant.
- Dishonored cheques incur a $30.00 service charge and are considered a non payment of taxes.
- Multiple owners - each registered owner will receive a tax notice reflecting the full tax amount billed. Have one owner remit one cheque for the full amount billed to avoid duplicate payments.
- Credit card payments are accepted.
- As per section 244 (1) of the Community Charter, all payments will be applied first to delinquent taxes and interest, then to arrears taxes and interest, then to current taxes and penalties. Arrears and delinquent taxes are subject to interest to date of payment.
PAYMENT OPTIONS
- Make your cheque payable to the City of Trail and write your folio number on the front of your cheque. Post dated cheques to July 2, 2010 are accepted. Your cancelled cheque is your receipt of payment.
- Online - see online services above.
- Online banking - check with your Financial Institution for details. Your account number is the 12- digit Roll number (do not include the period/dot or any spaces). Please allow sufficient time for electronic delivery of your payment as it must be received by the City of Trail on or before 4:30 p.m. on Friday, July 2, 2010.
- Mail to the City of Trail: 1394 Pine Avenue, TRAIL, B.C. V1R 4E6. Allow ample time for delivery, postmark will not be considered proof of payment.
- Outside Drop Box (non cash payments only) located adjacent to the main entrance to the City Hall at 1394 Pine Avenue, TRAIL, B.C., and available 24 hours a day.
PAYMENT BY MORTGAGE COMPANY
It is the owner's responsibility to ensure that the taxes are paid by the mortgage company. To avoid a penalty, it is also the owner's responsibility to ensure that the Home Owner Grant is completed and submitted to the Tax Department on or before July 2, 2010.
PENALTIES
Unpaid 2010 taxes, including unclaimed Home Owner Grants, are subject to a 10% penalty after tax due date of July 2, 2010.
TAX DEFERMENT
If you are 55 years or older, or a surviving spouse, disabled, suffering financial hardship due to economic conditions or a proper owner with children under the age of 18, you may qualify to defer payment of taxes on your principal residence. Contact the City of Trail or go to choice #4 at www.rev.gov.bc.ca/rpt/ for an application. Interest rates apply.
DELINQUENT TAXES
If this property has outstanding delinquent taxes, it will be sold for taxes at 10:00 AM on Monday, September 27, 2010 of this year unless the delinquent taxes, with interest, are paid prior to the tax sale.
HOME OWNER GRANT - GENERAL INFORMATION
For privacy concerns about how information regarding your home owner grant application is used, contact the Home Owner Grant Administration Branch at (250) 356-8904.
WHO MAY QUALIFY
1. You may qualify for a grant if:
(a) You are an owner (as defined in the Local Government Act and the Taxation (Rural Area) Act, which includes a lessee under a registered lease of 99 years or more who is required to pay the current year taxes).
(b) You are a Canadian Citizen or permanent resident and ordinarily reside in British Columbia and,
(c) You occupy, as your principal residence, the dwelling described on your application form.
2) You and your spouse, together, may qualify for only one grant on one residence in British Columbia in any one calendar year even if you live in separate residences (unless you are legally separated).
3) If you are the spouse, child, grandchild, parent, brother or sister of a qualifying deceased owner, you may be eligible for the grant in the year of the owner's death if the residence was your principal residence at the time of death.
4) You may qualify for the additional grant if:
(a) You are over 65 (please state your birth date on the application form), or
(b) You have a permanent disability, or are the spouse, child, grandchild, parent, step parent or person standing in the place of a parent, grandparent, brother or sister of a person with a permanent disability who resides in your home (complete the required forms which are available from your Collector).
5) The Collector or Grant Administrator may require any documentation considered necessary to confirm your eligibility.
6) Corporations are not eligible for a grant unless they qualify as owners of the eligible buildings, land cooperatives or multi-dwelling leased parcels, as defined in the Home Owner Grant Act. Such owners must use the prescribed Form A which is available from your Collector.
7) If an owner is unable to apply in person, the owner's committee or a person appointed in writing as the owner's attorney (Power of Attorney) or authorized representative (Representation Agreement) may apply on behalf of the owner.
8) To avoid penalty for late payment of your taxes, you must apply for a grant on or before the tax due date (you may apply before the tax due date even if you are not paying your taxes before the due date).
9) A grant for the current tax year may not be allowed if an application for the grant is delivered to the Collector later than December 31 of that year. Extensions of one year may be allowed. Contact your Collector for more information.
BASIC GRANT (COLUMN B) - applicant is under 65 years of age
If the current year tax is less than $920.00, the basic home owner grant is the amount of the current year's taxes less $350. If the current year tax is $920 or more, the basic home owner grant is $570. The minimum tax payment required from applicants under 65 is $350.
ADDITIONAL GRANT (COLUMN C) - applicant is 65 years of age or older In the YEAR of which Grant is claimed, or in receipt of an allowance under the War Veteran Allowance Act (Canada) or the Civilian War·Related Benefits Act (Canada), or persons with disabilities as defined under the regulations.
If the current year tax is less than $945, the additional grant is the amount of the current year tax less $100. If the current year tax is $945 or more, the additional grant is $845. The minimum tax payment required from applicants under this heading is $100.
The home owner grant is applicable first to the school tax levy. Any grant portion remaining is then applied to general municipal or local services tax and is shown as a residual grant. The grant cannot be used to reduce taxes below a minimum tax payable level.
HOME OWNER GRANT REDUCTION/ELIMINATION RULES - the grant will be reduced on a graduated scale. That is, the grant otherwise payable is to be reduced by $5 for every $1,000 of residential assessed value in excess of $1,050,000.
IT IS AN OFFENSE SUBJECT TO A PENALTY OF UP TO $10,000 TO MAKE FALSE APPLICATION FOR A HOME OWNER GRANT. |
