Property Tax

The 2017 Tax Notices will be mailed out within the next week. Please note, property owners are responsible for payment of the 2017 property taxes regardless of whether or not a notice is received. If you have not received your notice by mid-June, please contact the Village Office at 604.894.6135 for assistance. Reminder that we have updated to a combined notice, Tax Notices for 2017 will include your Annual Utilities and Annual Taxes.

Payments for utilities and taxes are to be received by the deadline of July 4, 2017. A postmark is not valid as a date of payment.

New owners should ensure taxes are paid on their property. If there is any doubt, please call the Village at 604.894.6135.

View Your Online Account for Property Tax balance & claim your Home Owner's Grant

PROPERTY TAXES: SEVEN WAYS TO PAY!

1) Pay Online
You can pay your taxes through your online banking system by setting the Village up as a Payee.  Search for "Pemberton, The Village of (Taxes)" and select the property tax account. You will need to enter the roll number (without the decimal) from your tax notice to ensure that the payment is applied to your tax account. If your financial institution requires alpha-numeric account information, please use a "T" at the end of your roll number. Note: online payments may take 2-3 days to transfer to our account. We encourage you to arrange payment early to avoid penalty. 

Remember you also need to submit your completed Home Owner Grant application directly to the Village of Pemberton, not to the bank.

2) Pay In-Person
Bring your tax notice and payment to the Village of Pemberton, located at 7400 Prospect Street. Our offices are open from 8:30 am to 4:30 pm, Monday to Friday (excluding holidays). Acceptable payment methods include:

  • Personal cheques - payable to Village of Pemberton
  • Post dated personal cheques. Please note that dishonoured cheques constitute non-payment of taxes and will be subject to penalty, interest and a returned cheque fee.
  • Money orders
  • Bank drafts
  • Cash
  • Interac
  • CREDIT CARDS ARE NOT ACCEPTED FOR PAYMENT OF PROPERTY TAXES

3) 24-Hour Mail Slot
There is a secure mail slot located at the entrance to the Village Office. Feel free to drop your payment off at any time. Your payment must be received by midnight on Monday, July 4, 2016 to avoid penalty.

4) Pay By Mail
Mailed payments must be received by the Village of Pemberton on or before the property tax deadline, to avoid penalty (postmarks are not accepted as proof of payment). Remember to submit your completed Home Owner Grant application, or apply online for the grant.

5) Prepayments
You may choose to pre-pay your taxes by providing the Village with monthly cheques post-dated for the 1st or the 15th of each month. No interest is paid on these payments. The Village does not currently offer a direct debit pre-authorized payment plan.

6) With Your Mortgage Payment
Your financial institution can pay your taxes on your behalf if you have made such an arrangement through your mortgage agreement. Contact your mortgage company for further information. Make sure to submit your completed Home Owner Grant directly to the Village of Pemberton. Your mortgage company will not complete your Home Owner Grant on your behalf.

7) Tax Deferment
If you are 55 or older, a surviving spouse or a person with a disability, you may be eligible for the Province of BC Property Tax Deferment program. The Province of BC also offers a Families with Children deferment program for taxpayers who meet specific criteria. For detailed information on the programs, visit the Property Tax Deferment program website.

A 10% penalty will be applied to any unpaid current balance after the due date.

Learn more about Home Owner Grants

Property taxes are one of the Village's biggest revenue sources and are critical to the health and liveability of our Village.

Tax dollars help pay for many of our essential services, such as police, fire fighting, and emergency rescue.

We also rely on property tax revenues to build stronger communities. Your property taxes payments are collected not only for municipal purposes such as to help us fund our community centre, recreation, parks, roads, snow clearing, and much more, but are also collected on behalf of other government agencies.

Property Tax Notice

Receiving Your Notice
Property Tax Notices are mailed at the end of May each year.

You do not need your Property Tax Notice in order to pay your property tax. You are responsible for paying your taxes whether or not you have received your notice.

Lost/Missing Notices
If you lost or did not receive your Property Tax Notice, we are able to reprint it and mail or email it to you.

If we mail you a reprint of your notice, we will send it to the address we have on file for you unless directed otherwise.


Understanding Your Tax Notice

Each year, the Municipality, BC Assessment Authority and other government agencies require revenue for the services they provide to the residents of Pemberton. 

Each government agency with taxing authority sets a budget for the amount of tax revenue it requires. 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.

The municipality also collects levies for funds that are distributed by Council through grants to local non-for-profit organizations. On the Tax Notice, there is a separate tax levy for the Community Initiative and Opportunity Fund (CIOF) and the Community Enhancement Fund (Community Enhancement Levy).

In 2015, by direction of Council, the municipality began collecting a Reserve Fund tax levy that will be used in the future to fund capital infrastructure projects, such as road improvements.

REMINDER: Dyking Taxes are administered by the Pemberton Valley Dyking District (and not the Village of Pemberton). Please visit www.pvdd.ca or call 604 894 6632 to find out how to submit payment for dyking taxes.

Other Government Agencies

Property taxes are collected not only for municipal purposes such as administrative operations, special projects and general maintenance, but are also collected on behalf of the following government agencies: Squamish-Lillooet Regional District (Regional District Levy), Squamish-Lillooet Regional Hospital District, British Columbia Assessment Authority(BCAA Levy), Municipal Finance Authority (MFA Levy), and the Provincial Government for school (School Tax Levy) and policing (Police Tax Levy) costs.

For information regarding any of the other government agencies for which the Village collects tax dollars on behalf of, please contact each agency directly.

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 municipality. 

Your assessment notice is mailed out annually on December 31. You cannot appeal your taxes, but you can appeal your assessment. Review BC Assessment's Appeal Process for deadlines and details. 

For more information on your assessment, contact the BC Assessment Office.







Understanding Your Tax Notice

Refer to the above illustration for a breakdown of a Village of Pemberton Property Tax Notice

Additional Information

Defer Your Property Taxes
Property Tax Deferment is a low-interest loan program that assists qualifying home owners in British Columbia in paying the annual property taxes on their principal residences.

Property Tax Deferrment Programs

There are two tax deferment programs which are:

  1. The Regular Program which is for property owners who are 55 years or older, a surviving spouse or a person with disabilities as defined by regulation.
  2. The Families with Children Program which is for property owners who financially support a dependent child.
    For Property Tax Deferment Program details and qualification requirements, please visit the BC government website.

For Property Tax Deferment Program details and qualification requirements, please visit the BC government website.

Property Owner's Responsibility
The Property Owner's Responsibility information sheet provides a calendar of events to help property owners prepare for, and understand, their responsibilities relating to annual property taxes.

Change of Address Notification
Has your address, name or contact information changed? If so, have you notified BC Assessment and the Kamloops Land Title Office?

Changes of mailing addresses are to be completed by the registered property owner or, for properties owned by a company, an authorized representative.

To update a change in mailing address only with the Village of Pemberton, you must send your request in writing by:

  • mail to PO Box 100, Pemberton BC, V0N 2L0
  • admin@pemberton.ca
  • online form
  • in person at 7400 Prospect Street

Be sure to include the property address, roll number and new mailing address.

A change to the ownership or person(s) on title of a property, including contact and mailing information, must be reported to Kamloops Land Title Office and BC Assessment Authority. The Village of Pemberton updates records based on the information provided by these two agencies

You may be asked for the following Property Identifications:

Area - 08
Jurisdiction - 560


Tax Information for New Owners
If you are a new property owner, you should contact the Village Office to find out if there are any outstanding taxes on your property. Have your property address ready.

Sometimes, new owners of a property do not get their tax notices because the change of ownership has not been updated with us.

New owners can get the original tax notice from the previous owner of the property through their lawyer or notary.

To obtain a tax notice from the Village office, you must provide the Title Transfer documents.

Parcel Tax Review Panel

The Parcel Tax Review Panel, Local Court of Revision for the Village of Pemberton sits annually to hear complaints and may review and correct the frontage tax assessment roll. As per Section 205 (1) of the Community Charter, subject to subsection (2), a person may make a complaint to the Parcel Tax Roll Review Panel on one or more of the following grounds:

  • there is an error or omission respecting a name or address on the parcel tax roll;
  • there is an error or omission respecting the inclusion of a parcel;
  • there is an error or omission respecting the taxable area or the taxable frontage of a parcel;
  • an exemption has been improperly allowed or disallowed.

Complaints other than the above mentioned situations are not permitted, such as taxation, as part of the Parcel Tax Review. The purpose of the review is to add properties to the roll, whereby they may be charged taxes as per the applicable bylaws. Any other complaints should be addressed according to the applicable bylaws, contracts, or other appropriate documents.

The Local Court of Revision may not hear a complaint unless written notice of it has been received by the office of the Collector at least forty-eight (48) hours before the time set for the first sitting of the review panel.

 

Property Tax Sale

Auction of Tax Sale Property
If applicable, a municipality must recover unpaid property taxes, including any interest and penalties owing on those taxes, by tax sale in accordance with Part 11 [Tax Collection] of the Local Government Act.

The Village holds an auction annually on the last Monday of September at 10:00 am called the "tax sale". At the tax sale, properties which have outstanding property taxes from two years prior to the current year are offered for sale by auction.

Researching Properties Before You Bid
The Village is not responsible for the condition or quality of the properties being offered for sale. The Village recommends that prospective purchasers of properties sold at the tax sale research each property.

It is important to determine whether there are other restrictions, charges or conditions that may affect a property's value or sustainability.

NOTE: When researching a property, you do not have the right to infringe on the property owner's right to privacy. Properties included in the tax sale are still under the legal ownership of the current property owner(s).

Properties for Auction
The Village publishes notice of the time and place of the tax sale and the description of the street address of each property subject to tax sale one week before the auction.

The list may be updated daily and changes may occur up to and during the tax sale auction.

Auction Process

There is no pre-registration to participate in the tax sale auction.

In-person attendance is required to participate in the auction. Bidders do not require registration cards to bid.

Bids must be called out during the auction, and the auctioneer will acknowledge bids received.

Bidding begins with the upset price and is followed by surplus bids over the upset price.

The lowest amount for which a property may be sold at tax sale is the" upset price". 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, all applicable Land Title Act Fees and an additional 5% administration fee.

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

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

Requirements for Successful Bidders
Successful bidders are required to:

  • Provide their driver's licence or BCID Card with their full name and current address
  • State their occupation
  • Provide their Social Insurance Number

Making Payments
The purchaser must immediately pay the amount of the purchase price to the collector by cash, debit card, certified cheque, or money order (payable to the Village of Pemberton).

If you intend to pay via debit card, you may wish to contact your financial institution in advance to determine your daily limit.

Upon payment, from the successful bidder the collector will give the purchaser a tax certificate and promptly file the notice of tax sale at the Land Title Office.

Within three 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.

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

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. "Redeeming" is how the original owner makes a payment to rescue their property from the tax sale process.

Once a property is redeemed, the Village will refund all of the money paid by the bidder, plus interest to the date of redemption, back to the bidder. If the property is not redeemed, the process of transferring the property's ownership to the new owner begins.

 

Property Assessment FAQ

About Property Assessments

Who is responsible for assessing my property?

BC Assessment assesses all properties in British Columbia. They are a provincial Crown corporation, governed by a Board of Directors and accountable to the Minister of Community, Sport and Cultural Development.

BC Assessment estimates the value of most properties (e.g., homes) as of July 1 each year, based on market value.

What if I disagree with my assessment?

If you disagree with your property assessment, you are must contact BC Assessment in January of the current year.

Property owners who disagree with their assessment can file a formal Notice of Complaint (Appeal) with the province's Property Assessment Review Panel. For more information on this process, refer to the back page of your assessment notice when you receive it in January.

About Property Taxes

How are my taxes calculated?

The standard formula for calculating final taxes is the tax rate multiplied by the assessed value of the home.

What are my taxes paying for?

Property taxes are one of the Village's biggest revenue sources and are critical to the health and livability of our Village. Your tax dollars help pay for many of our essential services, such as police, fire fighting, and emergency rescue.

We also rely on property tax revenues to build stronger communities. Your property taxes payments are collected not only for municipal purposes such as to help us fund our community centre, recreation, parks, roads, snow clearing, and much more, but are also collected on behalf of other government agencies.

Who does the Village collect taxes for?

The Village of Pemberton levies and collects municipal property taxes. The Village is also responsible for the collection and distribution of taxes for other government agencies:  Squamish-Lillooet Regional District (SLRD), Squamish-Lillooet Regional Hospital District (SLRHD), British Columbia Assessment Authority (BCAA), Municipal Finance Authority (MFA), and the Provincial Government for school and policing costs.

Understanding Property Taxes

When are property taxes due?

Property taxes cover the fiscal year - January 1 to December 31 - and are due the first business day in July. Under the Community Charter, the municipality must charge a 10% penalty on late taxes, which is also applicable to the unclaimed Home Owner Grant portion of your taxes.  Until the Home Owner Grant is claimed, that portion of the balance of your tax account is considered taxes outstanding.

What happens if I do not pay my property taxes by the due date?

Under the Community Charter, the municipality must charge a 10% penalty on late taxes, which is also applicable to the unclaimed Home Owner Grant portion of your taxes.  Until the Home Owner Grant is claimed, that portion of the balance of your tax account is considered taxes outstanding.

Why haven't I received a Tax Notice?

Property Tax Notices are usually mailed the last week of May. If you have not received your notice, please contact the Village office by email admin@pemberton.ca or phone 604-894-6135 and ensure that the mailing address that we have on file is current.

You are responsible for paying your taxes whether or not you have received your notice.

Why does my notice show overdue taxes when I'm up to date on my payments? 

Your account may indicate overdue taxes for a few reasons:

  1. There may have been an outstanding utilities payment from the previous year transferred to your property taxes
  2. Someone may have entered your account number incorrectly
  3. Your Home Owner Grant may not have been claimed the previous year
  4. The Village may not have yet processed any payments you made before the Village mailed the notice.

To resolve this situation, contact the Village office or your financial institution. If you believe an error has occurred, you will need to provide proof of payment.

About Property Tax Payments

I can only pay a portion of my property taxes.  What should I do?

Claim your home owner grant, if applicable, and send it in with the partial payment.  You will receive a penalty on the outstanding balance, and then there will be no more charges until January 1st, of the following year, so you have time to pay off the balance without further charges.

How can I pay my property taxes?

You can pay your taxes by cheque, cash or debit card at the Village Office, or through online banking with most financial institutions.

You cannot pay your property taxes:

  • at the bank
  • with your with credit card

Home Owner Grants, if eligible, must be claimed and delivered to the Village office prior to the due date to avoid penalty additions.  Leave plenty of time for mail delivery, as postmarks will NOT be considered as date of payment.

Can I pay my property taxes online?

Yes.  There are two online payment options:

  1. Internet Banking
    To make a payment using internet banking, add the Pemberton, Village of Taxes as a Payee and make payment to your property tax roll number.
  2. Automatic Payments
    Make automatic payments through your current online banking set up. You choose how much and how often. Remember to submit your final payment at tax time, and claim your Home Owner Grant if eligible. For more information on online banking, contact your financial institution.

NOTE: Dyking Taxes are administered by the Pemberton Valley Dyking District (and not the Village of Pemberton). Please visit www.pvdd.ca or call 604.894.6632 to find out how to submit payment for dyking taxes.

For more information on online banking, contact your financial institution. If you bank with a Credit Union, please note that you may need to contact your branch for special instruction when making a payment to your property taxes.

Is tax relief available for Seniors or Disabled tax payers? 

Yes, seniors and persons with permanent physical disabilities are eligible for an additional grant. If you meet the requirements, complete section 2 of the Home Owner Grant application.

My mailing address has changed. What do I do?

To update a change in mailing address only with the Village of Pemberton, you must send your request in writing by:

Where do I find the role number for my property?

Your roll number is listed on the front of your Property Tax Notice.

Can I defer my property taxes?

If you qualify, the province of BC offers Property Tax Deferment. Property Tax Deferment is a low-interest loan program that assists qualifying homeowners in British Columbia in paying the annual property taxes on their principal residences.

There are two tax deferment programs:

  • The Regular Program is for property owners who are 55 years or older, a surviving spouse or a person with disabilities as defined by regulation.
  • The Families with Children Program is for property owners who financially support a dependent child.

Property Tax Deferment is administered by the ministry in conjunction with the Municipal Tax Collectors and the Surveyor of Taxes (in rural areas).

More about property tax deferment

What are my responsibilities of a new homeowner?

The Property Owner's Responsibility information sheet provides a calendar of events to help property owners prepare for, and understand, your responsibilities relating to annual property taxes.

For further information, click here.

What should I do if I'm a new homeowner?

If you are a new property owner, you should contact the Village office to find out if there are any outstanding taxes on your property. Have your property address ready.

What is a property tax sale?

The Village holds an auction annually on the last Monday of September at 10am called the "tax sale".  At the tax sale, properties with outstanding property taxes from two years prior to the current year are offered for sale by auction.

 

Tax Certificates

TAX CERTIFICATES

Our Tax Certificates are conveniently available online through:

  • myLTSA Enterprise:  If you have an account, log in and from the main menu, select Service Providers and Order Tax Certificates. For more information about myLTSA or to become a customer, visit www.ltsa.ca
  • BC Online: If you are already a customer of BC Online, log in and select Tax Certificates Online from the main menu. For more information about BC Online or to become a customer, visit www.bconline.gov.bc.ca
  • APIC: If you prefer to pay for the tax certificate by credit card, please visit www.apicanada.com to open an account and order your Tax Certificate.

The Village of Pemberton cannot provide tax certificate information over the phone.