The following common errors can result in penalty and interest charges. Some errors involve ownership and address records, property details reflected in assessment and taxation, tax payment errors, and incomplete and/or incorrect claims under tax assistance programs.
1. Failing to update assessment or taxation records for ownership or address changes |
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If you don't maintain current property owner and mailing address details, your property assessment and taxation notices may be misdirected, resulting in delays and subsequent penalty and interest charges if balances remain outstanding after the tax due dates.
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2. Not registering a bill of sale for a manufactured home. |
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If you don't register a bill of sale for a manufactured home, the property assessment and taxation will be done in the name of the former owner. This means your assessment notice, tax bill and statement will be sent to the previous owner, and you will incur penalty and/or interest charges for non-payment.
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3. Failing to report physical property changes to BC Assessment, or to appeal incorrect or incomplete property assessments within the legal time frame. |
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If you don't request a review of your property assessment by January 31, the original assessed value and property classification will be used for property tax purposes. Please see the Property Assessment Review Panel website for more information on requesting a review of your assessment.
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4. Believing property taxes can be appealed. |
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Property taxes cannot be appealed. Only property assessments, on which taxes are based, are subject to appeal. It is important you review your assessment notice carefully and, if you believe it is incorrect, request a review by the Property Assessment Review Panel by the January 31 st deadline.
Even if you are expecting a decrease in your assessment, the amount on your original tax notice remains due and payable by July 2. If you do not pay by that date, a penalty on the unpaid amount will be applied. You will be credited if your assessment is revised in your favour.
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5. Not paying the taxes, or claiming Home Owner Grants or tax deferment by the due date. |
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Property owners are responsible for ensuring their payments are received by the July 2 due date. Late payments are charged a penalty of 5% on the unpaid amount. Please see How to Pay for more information.
Applications under both the Home Owner Grant and Property Tax Deferment programs must be made by the tax due date to avoid penalty on any unpaid tax amount. However, the final deadline to apply for these programs is December 31 of the current year. Please see the Home Owner Grant and Property Tax Deferment pages for more information on applying for these programs.
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6. Multiple owners making duplicate tax payments on a single property. |
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Where there is more than one owner, the owners must determine who will remit the taxes. Duplicate payments often result when more than one owner pays the property taxes.
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7. Payments being made for properties that cannot be identified from the payment. |
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If the property cannot be identified from the payment, a delay may occur in crediting the tax account and a notice of unpaid taxes issued. This often occurs when a single payment is made for more than one property. It is important to include the account number and payment amount for each property on which taxes are being paid. Also, please enclose the remittance coupon on the bottom of the tax notice or statement for each property.
Please see Make a Payment for more information.
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8. Submitting incomplete or incorrect Home Owner Grant Applications or Tax Deferment Program documents. |
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Incomplete or incorrect applications delay the approval of benefits under these tax assistance programs. Please carefully read and complete all information requested on the application forms, include all requested supporting documentation, and remember to date and sign these forms before submitting them. Please see the Home Owner Grant and Property Tax Deferment pages for more information on applying for these programs.
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9. Believing private assessments (appraisals) can be used to determine owner equity for qualifying a property for tax deferment. |
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Legislation requires the assessed values determined by BC Assessment form the basis for property taxation, including the owner equity determination for the Property Tax Deferment Program. Please see the Property Tax Deferment pages for more information on qualifying for this program.
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10. Thinking property taxes are no longer due because you no longer hold a lease on Crown land. |
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If you no longer lease your property and you are still receiving a property tax notice, you must contact the Base Mapping and Cadastre Branch to remove your tax liability from this property.
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