Late Taxes & Penalties

Property tax notices for the current year are mailed to property owners during the third week of May.

To balance the operating budget Council must raise revenue from property taxes. Property taxes are due and payable on the first business day in July each year.

If you have not received a tax notice, you are still responsible for the taxes on the property you own or have purchased.

Outstanding taxes and penalties

  1. A penalty of 10% is applied to outstanding current year taxes at the close of business on the due date. Ensure that you claim your Home Owner Grant each year to avoid a 10% penalty on this outstanding amount. 
  2. Outstanding current year taxes on December 31st become taxes in arrear in the following year and are subject to interest from January 1st to the date of payment. 
  3. Taxes in arrear on December 31st become delinquent taxes in the following year and continue to accrue interest until the date of payment.

Payments on late taxes

Payments are applied firstly to delinquent taxes and interest on them, then to taxes in arrear and interest on them, then to the 10% penalty on current taxes, and finally to current taxes.

Tax sales