PROPERTY TAX BILLING AND

COLLECTION POLICY

By-law 4916-2001   adopted Jan 15/2001
1. PURPOSE

 

 To establish clear procedures for effective and efficient property tax billing and collection while ensuring that ratepayers are treated fairly and equitably. This policy also establishes standards for reporting by Town staff to Council and identifies the responsibilities for tax billing and collection.
2. BILLING PROCEDURES

 

 

 Property taxes will be billed by interim and final tax billings as established by Municipal by-law each year and in accordance with provisions of the Municipal Act, RSO 1990, Ch. M-45 as amended (Municipal Act). Normally the Interim bill will be mailed before the 10th of February and the Final bill will be mailed before the 10th of August of each year. Instalments will also be as established by Municipal by-law but there will normally be four instalments per year due the last working day of February, May, August and November. Supplementary taxes will be billed within 30 days of the receipt of the supplementary assessment roll and will be payable by a maximum of two instalments.
COLLECTION PROCEDURES

Regular Collection

 

 

 

 

 

 Payments can be made at the Town Hall or at participating Banks. Payments received at the Town Hall shall be recorded as received by the Town on the date received, on the date of the cheque if postdated or on the date of the clearly marked postmark if received by mail. Payments made at banks shall be recorded as received by the Town on the date received by the Bank.

Payments shall be applied to the tax account as provided in the Municipal Act.

Penalty and Interest shall be applied to overdue accounts as authorized by Council by separate by-law and as provided in the Municipal Act. Interest and penalty may be adjusted as approved by the Treasurer for gross or manifest clerical errors.

Other reductions or adjustments may be made to tax accounts only as provided for in the Municipal Act.

Pre-authorized payment plans may be authorized by Council by separate by-law.
3. ARREARS COLLECTION

 

 

 

 

 

 

Reminder Notices of past due taxes shall be mailed to all accounts in arrears of over $10.00 in each month following an instalment date. Payment arrangements will be requested.

In January of each year all accounts that are two years in arrears and are not making regular agreed upon payments shall be sent by mail special reminder notices which will include a request to make payment arrangements and information on the Tax Sales procedures.

In January of each year all accounts that are three years in arrears and are not making regular agreed upon payments shall be sent, by registered mail, final notices providing for a final deadline to make payment arrangements by March 31. If appropriate arrangements in writing have not been agreed to by that date then the account will be forwarded to an outside agency approved by the Treasurer for Tax Sale Registration as provided for in the Municipal Tax Sales Act.

Any payment arrangements for accounts that are three years in arrears must be agreed to in writing by the Ratepayer and the Treasurer and must be of an amount such that the annual payments made are greater than all billings and penalty and interest added to the account in that year. Attached is a sample agreement.
4. REPORTING STANDARDS

The Treasurer shall prepare a report for Town Council on a semi-annual basis in the format and content as provided in Schedule 1.

5. RESPONSIBILITY

 The Treasurer, Finance Department Staff and the C.A.O./Clerk shall ensure that property tax billing and collection of the Town is in accordance with this policy.

CORPORATION OF THE TOWN OF ARNPRIOR

PROPERTY TAX PAYMENT AGREEMENT
Dated:____________________,20__

Property Address:___________________________________________________

Property Roll No:___________________________________________________

I,________________________________________ agree to make $___________

payments on a __________________ basis until the above referenced tax account is no longer in arrears. I understand that penalty and interest shall continue to be charged as usual. I also understand that this agreement may be cancelled by the Treasurer of the Town of Arnprior if regular agreed to payments are not being made.

_________________________________

Signature

____________________________________

David C. Pollard, Treasurer, Town of Arnprior