Property Information

When Are Property Taxes Due?

Taxes are due on Monday, July 4, 2011. A penalty of 10 percent is applied to outstanding current year taxes at the close of business on July 4, 2011.

Online Property Tax Services

Payment Options For Property Taxes

Financial institution

Most banks and credit unions accept property tax payments. When paying through your bank, you will need to quote the "folio number," located on the top of your statement. When paying at the bank please be aware that it can take 3 to 10 business days for your payment to be received at City Hall. Payment must be received at City Hall prior to the due date of July 2, 2010. Note: Not all financial agencies will accept your homeowner grant application. It is your responsibility to ensure that you have filled out your application correctly. Bank employees are not able to confirm correct completion of your application form.

Banks and Credit Unions
City of Nelson
  1. By mail. Payments must be received in our office by 4:30 pm on July 4, 2011. Cheques should be made payable to the City of Nelson and may be post-dated for the due date of July 4, 2011.
  2. In person. City Hall is open Monday to Friday (excluding holidays) from 8:30 a.m. to 4:30 p.m. Cash, cheque and Interac are accepted. Cheques post-dated to July 4, 2011 are accepted. Please expect a wait during tax season. Credit cards are not accepted for property tax payments.
  3. After-hours drop off. A drop box is available for payments. It is conveniently located at the entrance of City Hall.
  4. Preauthorized payment program. The City of Nelson offers an installment plan that allows you to make equal payments on your property taxes instead of making one single payment on or before the due date. Refer to the Pre-Authorized Payment Request Form [PDF - 11 KB] on the Applications & Forms page.
Signing up for preauthorized payments

You must complete an authorization form [PDF - 11 KB] and submit it to the City Hall Finance Department along with a voided cheque. All of the required signing authorities for your account must sign the authorization form. Forms are also available at the City Hall Finance Department.

How much will my equal payments be?

Your monthly prepayment for the next year is based on current years gross taxes plus a 5 percent increase to allow for tax or assessment increases. The Homeowner Grant is deducted from the gross tax amount and the net amount is divided by the remaining months to June 15 of the next tax year. The prepayment amount may be adjusted to accommodate your needs, but any shortfall at the tax deadline date must be paid to avoid penalties.

The monthly prepayment plan is withdrawn from your bank account on the 15th of each month. A service charge of $20. is levied on all NSF prepayments. The City of Nelson has the right to cancel your prepayment plan after two NSF payments.

Changes to your account

You must contact the City of Nelson finance department office by the 10th of the month in any of the following circumstances:

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

Withdrawing from the installment plan

You may withdraw from the prepayment plan by contacting the City of Nelson property tax department at anytime during the year.

Provincial Homeowner Grant

Property owners who are Canadian citizens or permanent residents who ordinarily reside in British Columbia and occupy a property as their principal residence may be eligible for a provincial homeowner grant. The City Of Nelson is required to administer the homeowner grant program on behalf of the Province of BC. Homeowner grants must be claimed before the due date to avoid penalties.

Homeowner grant applications that are incomplete, unclaimed or late will result in penalty charges.Homeowner grants that are not claimed are considered equivalent to unpaid taxes.

Failure of an intermediary such as a financial institution, Canada Post or lawyer to remit the application on behalf of the owner is a private matter for resolution between the parties involved and is outside the tax collector's authority and responsibility. For further information please contact:

Homeowner Grant Administration Branch
Ministry of Municipal Affairs, Recreation and Housing
Parliament Buildings
Victoria, BC V8V 1X4
Tel: 1-888-355-2700

The homeowner grant application should be returned to City Hall or claimed online as soon as possible. It is not necessary to make your tax payment in order to claim the grant. Penalty charges apply to homeowner grant amounts if unclaimed by the July 4, 2011 deadline.

Electronic Homeowner Grant

Click here to claim the grant online.

You will require the folio number and access code noted on the top of the property tax notice. If you claim online, DO NOT send in the paper application form. If you are not eligible for the homeowner grant, DO NOT complete the application form on the bottom of the notice. To find out more about the Homeowner Grant program go to the Ministry of Small Business and Revenue website.

Additional Explanatory Notes

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

The grant is not payable unless the dwelling described on the tax notice is the principal residence of the owner who is a permanent resident of the province. To avoid penalty, an owner should apply for a grant prior to the tax due date even if he or she is not paying taxes that are due at that time.

A grant may not be payable if an application for the grant is delivered to the collector later than December 31. Extensions for one year may be allowed. Contact our Accounting Clerk in the Finance Department for details.

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 medical certificate is required for a person with a permanent physical disability if the claim for additional grant is made by that person or by the spouse or relative of that person (relative being child, grandchild, brother, sister, grandparent, parent, step-parent or person who stands in place of a parent). The required forms are available from the Finance Department.

The term owner is defined in the Homeowner 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, in addition to its ordinary meaning, includes a man or woman not married to each other, but who have lived together as husband and wife for a continuous period of not less than two years before the death of either of them, or the filing of an application by either of them.

Spouse does not include a person separated and living apart from his or her spouse, who has entered into a written agreement with the spouse to live separately, or who is subject to an order of the court 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. The required forms are available from the finance department.

Property Taxation

Property taxation is the most important single source of municipal revenue. The amount of money that is to be raised through property taxes, and a portion of the tax rate, is set by Council each year. The tax rate together with the assessed value of the property determines the amount of property tax payable each year. Tax rates are expressed in dollars per thousand. A rate of $10 per thousand means that the property owner would pay $10 for every $1,000 of assessed value.

Any Nelson Hydro accounts that are delinquent at the end of the calendar year will be added to the property taxes.

Assessment Rates

The value of your property, as assessed by the BC Assessment Authority, is multiplied by the tax rates as set out by each of the taxing jurisdictions to determine your property taxes. Questions relating to your property assessment should be referred to the BC Assessment Office.

Phone: 250-352-5581
Toll Free: 1-800-990-1194
Fax: 250-352-5531
Email: nelson-trail@bcassessment.ca

502 Victoria Street
Nelson, BC V1L 4K8

Tax Rate Schedule

Property Tax Rates Schedule [PDF - 8 KB]

City Of Nelson Tax Rate Bylaw 3197, 2011

School Taxes

The municipality acts as the collection agency for school taxes. School taxes on residential property are to be paid to the local school board, while other taxes are paid to the provincial government.

Other Agencies on Your Tax Notice

Several public agencies affect the property tax rate and the amount of property tax collected by the City of Nelson each year. The municipality does not have control over the tax rates set by other agencies for which we collect taxes on behalf of. More information on these agencies is available through their websites:

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, widowed or a person with disabilities as defined in the BC Disability Benefits Program Act
  • 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;
  • holding a minimum equity in your home of 25 percent of the current assessed value as 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. The Province charges simple interest on your deferment account at a rate not greater than 2 percent below the rate at which the province borrows money.

Family with Children Property Tax Deferment Program

The Family with Children Property Tax Deferment Program is a loan program that allows you to defer all, or part, of your 2011 annual property taxes on your home. For detailed information, visit the website at http://www.sbr.gov.bc.ca/rpt or contact City Hall for the "Family with Children Property Tax Deferment Program" application.

Property Tax Exemptions

The Community Charter provides that on or before October 31 in any year, Council may by bylaw, exempt land and/or improvements from municipal property taxes. In addition to the Community Charter requirements, those organizations applying for exemption must comply with the guidelines set out in this policy.

The Council recognizes that such organizations contribute to the well being of the citizens of the municipality and to the improvement of their quality of life, and that exemption from taxation by Council may effectively promote enhanced community services. Organizations applying for taxation exemptions must successfully meet each general criterion.

  1. General Criteria
    1. Exemptions are based on the Section 224 use of the property, not on the charitable status of the organization as a whole.
    2. In the case of non-profit organizations seeking permissive tax exemption on private property, only that portion of private property that is entirely used for charitable, philanthropic purposes will be considered for exemption.
    3. The operations of the applicant on the property must be consistent with municipal policies, plans, bylaws, codes and regulations.
    4. In the case of non-profit organizations seeking tax exemption, only property that is utilized to provide services for and/or to support to all City residents, without discrimination, will be considered.
    5. PTEs will not be considered where Council believes that an exemption will result in the inappropriate shifting of responsibilities and costs of other levels of government to local taxpayers.
    6. Organizations that disparage others are not eligible for a Permissive Tax Exemption.
    7. Receipt of a Permissive Tax Exemption will be taken into consideration when organizations apply for other municipal grants.
    8. Organizations must meet the guidelines of section 224 of the Community Charter.
    9. Organizations must be non-profit and must provide needed
      1. direct social & community services to City residents; or
      2. arts, cultural or recreational activities of demonstrable benefit to City residents, that can be reasonably considered to provide a unique extension of municipal arts and cultural services, or that can reasonably be considered an extension of municipal recreational services.
    10. Organizations must offer services primarily to the broader community of citizens of the City and justify the need for that service.
      1. For the purposes of general provisions 1.9 and 1.10, in establishing need for direct social, community, cultural or recreational services, Council has the power to make a distinction between addressing "need" and providing "choice."
    11. Organizations must show evidence of ongoing, active volunteer involvement where applicable.
    12. Organizations must present proof of financial responsibility and accountability;
      1. The organization must provide any financial information and supporting information requested and, at a minimum, provide the previous year's financial statements, as per Section 7.1.
      2. In assessing applications, the City will consider the ability of the organization to raise its own revenues.
    13. Organizations must provide evidence of seeking funding from other sources, including exemptions from other levels of government.

For more information please contact Frances Long in Legislative Services.

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 that is not a holiday). The sale is held at 10:00 a.m. at Nelson City Hall, 101-310 Ward Street. This year's sale is scheduled for September 26, 2011.

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 p.m. of the day of the sale. If these are not produced, the tax sale is reopened 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 that 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.

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