Property tax notices are issued each year in May to all registered owners for taxes covering the period of January 1 to December 31 of the current year.
If a tax notice has not been received by June 15, please contact the Property Tax Department at City Hall. This may occur due to a recent purchase of property whereby the notice was sent to the previous owner or mailed to an old address. If a sale of property occurs during the year property taxes are adjusted by either a notary or lawyer. The City of West Kelowna is not responsible for adjustment of taxes due to property sale.
The assessed value of property for tax purposes is determined by the British Columbia Assessment Authority. The Authority is established under provincial legislation, and is independent of the municipality.
The City of West Kelowna is not involved in determining assessed values.
Taxation on property is the primary source of the City of West Kelowna's revenue. Provincial acts establish the terms under which municipalities are permitted to collect taxes.
The 2016 tax due date is Monday, July 4. Any outstanding balance after the deadline date is subject to a 10% penalty. (An unclaimed Home Owner Grant is considered to be outstanding taxes.)
Home Owner Grants
Registered owners, who are eligible, are responsible for claiming the Home Owner Grant even though a mortgage company may be paying their taxes. Also, for those who have made prepayments towards their tax account, it is their responsibility to claim the Home Owner Grant before the tax deadline date if they are eligible.
You may claim your Home Owner Grant online. Please visit:
After the deadline date no further penalties are applied to balances on current taxes until after December 31, at which time interest is added to the outstanding balances. Interest rates on outstanding balances are calculated at rates set three times per year by the Province of British Columbia.
Any property with delinquent taxes (taxes outstanding from two years prior to the current year) is sold at Tax Sale the last Monday of September at 10 a.m. unless delinquent taxes with interest are sooner paid. Information regarding these properties is available the middle of September.
Tax Mill Rates & Calculation Formula
The tax mill rates for every municipality in British Columbia are posted by:
The formula for calculating taxes on property is: Tax Rate x Assessed Value.
The tax rate is expressed as a dollar amount on every $1,000 of assessed value. If the tax mill rate for residential property is 5.59, this means that taxes of $5.59 are charged on every $1,000 of assessed value. Residential property valued at $100,000 would thus be charged taxes of $559.00 (5.59 multiplied by 100,000 and then divided by 1,000).
The amount of money to be raised through taxation is set by Council through the budget process but other aspects of the taxation process such as the due date for taxes and the penalty on late taxes are regulated by Provincial Acts.
Council does not have the power to adjust the taxes on individual properties. The taxes are set by the tax rate which applies to that class of property. For instance, if the tax rate for residential property is 5.59, then all residential properties must be charged this rate.
General & Parcel Taxes
The City of West Kelowna collects certain General and Parcel Taxes (based on Bylaws) and is also authorized as a collection agent for the following authorities:
Municipal Finance Authority (MFA)
Regional District of Central Okanagan (Hospital, RDCO, and 911)
School (Province of BC)
Sterile Insect Release Program (RDCO)
Gross taxes include the total of all the above levies.