Property Tax Notices and Penalties

When are notices issued?



Property tax notices are sent through the mail in late May to all registered owners for the period of January 1 to December 31 of the current year.
 
If you haven't received a tax notice by June 15, please contact the Property Tax Department at 778-797-8860. This may occur due to a recent property purchase, if the notice was sent to the previous owner or mailed to an old address.  If a property sale occurs during the year, taxes are adjusted by a notary or lawyer. The City of West Kelowna does not adjust taxes due to property sales.
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When are property taxes due?



The 2018 tax due date is Tuesday, July 3.  Any balance owing after the due date is charged a 10% penalty. An unclaimed Home Owner Grant is considered a balance owing.

How do I claim my Home Owner Grant (HOG)?



Registered owners, who are eligible, are responsible for claiming the Home Owner Grant before the due date, even if a mortgage company is paying their taxes. Those who make prepayments towards their taxes are also responsible for claiming the Home Owner Grant, if they are eligible, before the due date.

You can claim your Home Owner Grant online at:

What if I am late paying my taxes and/or claiming my HOG?



The City of West Kelowna charges an automatic 10% penalty on all current taxes outstanding as of the tax due date in July.

Unclaimed home owner grants are also considered late if not received by the tax due date and are subject to the 10% penalty.

Penalties are mandated under The Community Charter and are not discretionary. A municipality must charge a 10% penalty on late taxes. 

If after December 31, taxes are still not paid, further interest penalties are applied to the outstanding balances. Interest on outstanding balances is calculated at rates set three times per year by the Province of British Columbia.

Any property with delinquent taxes outstanding from two years prior to the current year is sold at Tax Sale the last Monday of September at 10 a.m. Information regarding these properties is available in mid-September. If delinquent taxes and interest penalties are paid before the Tax Sale, the property is removed from the list.

What is the tax rate?


  
A tax rate is established by taking the total budget of the municipality that must be covered through taxation and dividing it by the total assessed value of all properties in their jurisdiction.

For example, if a municipality requires $30 million from taxation to cover its budget and the total assessed value of all properties within their jurisdiction is $8.9 billion, the tax rate is 0.00337.

Budget Need x Assessed Value = Tax Rate
$30 million x $8.9 billion = .00337

This rate is then used to calculate property taxes.

Tax Rate x Assessed Value = Property Taxes
0.0037 x $530,000 = $1,786.10
  
The tax mill rates for every municipality in British Columbia are posted by:

What other levies are included in my annual Property Tax Notice?


 
The City of West Kelowna collects certain general taxes for other levels of government. For questions regarding other charges, please contact the corresponding organisation below: 
 
  • BC Assessment Authority
    1-866-825-8322
  • Municipal Finance Authority (MFA)
    250-383-1181
  • Regional District of Central Okanagan (Hospital, RDCO, and 911) 
    250-763-4918
  • School (Province of BC) 
    250-590-0239
  • Sterile Insect Release Program (RDCO)
    250-469-6187
Based on certain bylaws, parcel taxes may also appear on some bills. For questions about parcel taxes, please contact the City of West Kelowna at 778-797-8860. 

What laws govern the property tax collection process?


The amount of money raised through municipal taxation is set by Council through the budget process and adopted as the annual Financial Plan and Tax Rate Bylaws. Adoption occurs in late April/early May.

Other aspects of the taxation process such as the due date for taxes and the penalty on late taxes are regulated by BC Laws.