Snow Clearing Information

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Property Taxes

Property taxation is a municipality's main source of revenue. The amount of money raised through property taxes for municipal use is set by Council each year through the budget process. The Community Charter provides very detailed regulation of municipal property taxation including due dates, penalties and interest charges.

The Village issues property tax notices annually (by mid to late May) to all registered owners for taxes covering the period of January 1 to December 31 of the current year. If a tax notice is not received by June 15, please contact the Village Office. If a sale of property occurs during the year, property taxes are adjusted by either a notary or lawyer at the time of sale. The Village is not responsible for adjustment of taxes due to the sale of the property.

Property taxes are due the first business day following the July 1 holiday, with any outstanding balance after the deadline subject to a 10% penalty. An unclaimed homeowner grant is considered to be outstanding taxes. The Village cannot waive penalties.

 

Tax Requisition

Although the property taxes are payable to the Village, the Village does not keep all of the tax monies for its own purposes. Under provincial legislation, the Village is required to collect taxes for a number of other levels of government, agencies or bodies. The Village has no control over the amount of taxes required by these other agencies and collects taxes on behalf of the following:

  • Provincial School Taxes
  • Police (remitted to the Province)
  • Municipal Financing Authority (MFA)
  • BC Assessment Authority (BCAA)
  • Okanagan Similkameen Regional Hospital District
  • Regional District Okanagan Similkameen (RDOS)
    • RDOS - Sterile Insect Release Program
    • RDOS - 911, pool and recreation centre
    • RDOS - general operations
  • Okanagan Regional Library (ORL)

For information and inquiries regarding amounts levied by other taxing authorities please contact them directly at:

  • School & Police Taxes
    • 1-800-663-7867
  • Regional District
    • 1-877-610-3737
  • Library
    • 1-250-861-8696

 

Tax Rates

Tax rates vary among property classifications and are calculated by dividing the budget needs of the agency by its assessment base. The appropriate tax rate is then applied to individual property assessments, and the tax levy is calculated.

 

Formula

Your property taxes are based on this formula:

Assessed Property Value x Property Tax rate = Property Tax Bill

 

Assessed Property Value

The value of property for tax purposes is determined by BC Assessment Authority which is established under provincial legislation and is independent of the Village. Your assessment notice is mailed by BC Assessment Authority annually on December 31. You cannot appeal your taxes, but you can appeal your assessment. Review BC Assessments’ Appeal Process for deadlines and details.

For information on your assessment contact the BC Assessment Authority Office at

  • Toll Free: 1-866-825-8322; Fax: 1-855-995-6209
  • Email: okanagan@bcassessment.ca
  • 300-1631 Dickson Avenue
  • Kelowna, BC V1Y 0B5

Property Tax & Assessment Online Search - allows you to check both the taxes and assessed value of your property

 

Provincial Home Owner Grant Program

The Provincial Government offers a Home Owner Grant to reduce the burden of property taxes on owners who occupy eligible residences.  The grant amount is dependent on the taxes assessed on a property. The maximum grant is $770 or $1045 for seniors 65 years or over, permanently disabled or individuals in receipt of certain war veterans allowances.

 

Home Owner Grant

Applications can be mailed to the Village of Keremeos or brought in person to the Village office during regular business hours.

Who is eligible for the grant ?

B.C. residents who own and reside in the property as their principle residence are eligible to apply for the grant.  You and your spouse together qualify for one grant on one residence in B.C. in any one calendar year, even if you live in separate residences (unless you are legally separated).

Do I need to apply for the home owner grant if my taxes are included in my mortgage payment ?

Yes.  The completed application form (on the bottom of your tax notice) must be received at the Village of Keremeos Municipal Office by end of the business day on the tax payment due date (early July each year). Failure to claim the grant by the tax payment due date will result in a 10% penalty being applied to the amount of the grant.

I applied last year, do I need to apply again this year ?

Yes.  You must apply every year.

Where do I get a grant application ?

The grant application is located at the bottom of your tax notice.  Fill it in, detach and bring/mail/courier the application to the Village of Keremeos Municipal Office by no later than the tax payment due date (early July) each year.

Can I apply for a home owner grant for previous year’s taxes ?

If you did not claim the Home Owner Grant for the prior year, you may still be eligible.  Please contact the Village of Keremeos Municipal Office and request an application for Retroactive Home Owner Grant or Click here to complete the form online.  Print and submit the completed form to the Village of Keremeos Municipal Office.  Click here for additional information about Retroactive Home Owner Grants.

 

For more information about the Provincial Home Owner Grant program, please click on the following link:

Province of BC Home Owner Grant

 

Property Tax Prepayment Plan

The Village of Keremeos has now implemented a Property Tax Pre-Payment Plan for residents who wish to make monthly payments toward their annual property taxes.  To review the program information and download the form, please click on the link below:

Property Tax Pre-Authorized Payment Plan Form

 

The Bylaw which implements this program is also available for download by clicking on the link below:

Tax Prepayment Plan Bylaw No. 816

 

Property Tax Deferment Programs

Property Tax deferment is administered by the province in conjunction with municipalities.  Property Tax deferment is a low interest loan program that assists qualifying homeowners in BC with paying annual property taxes on their principle residence.

 

There are two tax deferment programs which are:

  1. The Regular Program for property owners over 55, a surviving spouse or a person with disabilities as defined by the provincial regulation.
  2. The Family with Children Program for property owners who are supporting, at the time of application, a dependent child who is under the age of 18.

For more information:

Property Tax Deferment Programs

 

Property Tax Sale

The Tax Sale is a way for a municipality to collect unpaid taxes.  Any property with delinquent taxes (2 years overdue from the current year) is subject to tax sale. The Local Government Act requires the municipality to auction those properties with delinquent taxes to collect the taxes.  If a property owner does not pay the delinquent taxes, plus interest, before 10:00 a.m. on the day of the auction, the property will be sold at the tax sale.  The tax sale is held once a year on the last Monday of September at 10:00 a.m at the Village Office.

The property owner has up to a year to redeem a property sold at tax sale and purchasers should be aware they will NOT have the right to receive title or possession until after one year following the date of the tax sale.  For more information call the Village office at 250-499-2711.

Successful bidders must pay the upset price by cash or bank draft immediately following the tax sale and must pay the remainder of the full bid price no later than 2 pm on the date of tax sale; failure to pay will result in the property being offered for sale again at 10 am on the following day.

 

Tax Sale General Information

1.

The tax sale is a public auction of properties within a municipality which have outstanding property taxes from 2 years prior to the current year.

2.

The tax sale is held annually on the last Monday of September at 10 a.m. at the council chambers in the Municipal Hall of each municipality in BC.

3.

Notice of the time and place of the tax sale and the description and street address of each property subject to tax sale must be published in at least 2 issues of a newspaper.

4.

The last publication of the tax sale must be at least 3 days and not more than 10 days before the date of the tax sale.

5.

The lowest amount for which a property may be sold at tax sale is the upset price.

6.

The upset price is the sum of all the property taxes outstanding as at the date of the tax sale, plus all applicable penalties and interest, plus an additional 5% of all taxes, penalties and interest, plus all applicable Land Title Act fees.

7.

The highest bidder above the upset price must be declared the purchaser.

8.

If there is no bid, or no bid equal to the upset price, the municipality must be declared the purchaser.

9.

The successful bidder must pay the upset price by cash or bank draft immediately following the tax sale and must pay the remainder of the full bid price no later than 2:00 p.m. on the date of the tax sale. Failure to pay will result in the property being offered for sale again at 10:00 a.m. on the following day.

10.

The collector must give the purchaser a tax certificate and promptly file the notice of tax sale at the land title office.

11.

Within 3 months of the tax sale, the collector must give written notice of the tax sale, including the day the redemption period ends either, to the owner(s) of the property by serving the notice or by registered mail.

12.

During the period allowed for redemption, a tax sale property must continue to be assessed and taxed in the owner’s name.

13.

A tax sale property may be redeemed from tax sale within 1 year of the date of the tax sale by the owner of the property, an owner of a registered charge against the property or another person on their behalf.

14.

The amount to redeem a tax sale property is the sum of the upset price, plus all costs of which the collector has had notice that have been incurred by the purchaser in maintenance of the tax sale property and in prevention of waste, plus taxes advanced by the purchaser, plus prescribed interest to the date of redemption.

15.

During the period of redemption, the owner retains the right to possession of the tax sale property.

16.

The purchaser has the right to enter on the tax sale property to maintain it in proper condition and to prevent waste.

17.

On redemption of a tax sale property, the purchaser is entitled to receive all amounts paid by the purchaser, together with prescribed interest.

18.

If the tax sale property is redeemed, the collector must promptly file a notice of redemption at the land title office.

19.

If the tax sale property is not redeemed, the collector must file a notice of non redemption at the land title office.

20.

Upon receipt of a notice of non-redemption by the land title office, the property is conveyed to the purchaser free and clear of all mortgages, charges, liens, etc. except those imposed by a senior government (Province of British Columbia, Government of Canada).

21.

In the case of non-redemption of a property subject to the Strata Property Act, a tax sale purchaser is responsible for the payment of any outstanding strata fees and charges which must be paid to the strata corporation prior to conveyance of the property.

22.

The purchase of a tax sale property is subject to tax under the Property Transfer Tax Act on the fair market value of the property at the time of conveyance.

23.

During the period of redemption, the owner may bring an action in the Supreme Court to have the tax sale set aside and declared invalid under certain specified grounds.

NOTE: This is for general information purposes only and is not all inclusive.
Please refer to the Local Government Act (Part 11) for the specific legislation.