Property Tax

Regional Municipality Tax Levies

Before the amalgamation of the Town of Fort Nelson and the Regional District there were 8 taxation zones plus 26 regional district local service areas, covering a variety of overlapping services and geographic areas.

In 2009 the Regional Municipality was established and it took on full responsibility for all local government services and replaced the Province as the property taxation entity.  Taxation rates for the new Regional Municipality revealed a more fair distribution of taxation across the region which provides funding to meet the longer term infrastructure requirements for the broader community.

Industrial tax base The Minister of Community Development established a tax limitation for industrial properties with a 'fixed industrial ratio' of 3.3 of the residential tax rate.

Residential tax base: There were tax limits established for two areas formerly known as Electoral Area A (65%) and Electoral Area B (35%) for residential and commercial classes to ensure a fair allocation of levies for the existing services. 

In addition, two local services areas were created for the collection of the Fire Protection Service Levy and the Town Capital Levy.

For residential and business classes the following tax rates are applicable:

• Area B - Designated Area B tax rate
• Area A (outside of the Fire Area) - Designated Area A tax rate
• Area A (inside Fire Area) - Designated Area A tax rate and Fire Protection Services tax rate
• Town - General Municipal tax rate, Fire Protection Services tax rate, and Town Capital tax rate

Tax Levies Imposed by other Authorities

The Municipality collects taxes for the services they provide and on behalf of other organizations to raise funds for services. Some of the organizations the Municipality may collect taxes on behalf of are:

1. Provincial Government (school and policing) All property owners share the cost of providing education and policing in B.C. If you own property, you are required to pay school tax and police tax for each property you own, unless the property qualifies for a school tax exemption or credit. Under certain population limits, municipalities are not required to pay for policing.
2. Northern Rockies Regional Hospital District
3. BC Assessment: costs of assessment services
4. Municipal Finance Authority: The MFA pools the borrowing and investment needs of BC communities through a collective structure

Property Tax Rates

Municipal property taxes are based on the tax revenue needs set out in the annual budget (financial plan).  Property taxes are calculated by applying a set tax rate against the assessed value of a property.  

Municipal tax rates are annually set by the Regional Council, and the assessed values are set independently by BC Assessment.  

 Property tax rates by year

Property Tax 101 

Click on the link button to see an explanation of property taxation:

Property Tax 101

Property Assessment

Each year, BC Assessment produces independent property assessments for all property owners in the province.  In December each year BC Assessment mails to each property owner a Property Assessment Notice which shows the property's market value and other important information. Questions regarding property assessments should be directed to BC Assessment.

Provincial and local governments use property assessments to calculate the tax rate required to raise the revenue needed to pay for public services. Tax authorities set tax rates that are applied to the taxable assessment of properties, which is subsequently shown on your tax notice.

BC Assessment Authority

Tax Exemptions

The Northern Rockies Regional Municipality has the authority to exempt eligible properties from property taxation for a specified period of time.  

 Permissive Tax Exemption

 Industrial Revitalization Property Tax Exemption

Home Owner Grant Centralization

All property owners can now claim their current year home owner grant by submitting their application to the Province. Municipalities are no longer accepting Home Owner Grant applications. Learn more at http://www.gov.bc.ca/Homeownergrant or phone 1.888.355.2700 to speak to an agent. In order to avoid penalties and interest, you must apply before the tax due date each year.

Province of BC Home Owner Grant Administration

Property Tax Deferment 

Tax Deferment is a low-interest provincial loan program that helps qualified BC homeowners pay their annual property taxes on their principal residence. There are certain situations where property taxes can't be deferred. If your tax deferment application is approved, the Province of BC will pay your property taxes on your behalf and place a restrictive lien on your property.

It can take several months to process applications so you may not get a response until after the property tax due date. If your application is received by your property tax office before the property tax due date but is approved after the due date, you will not be charged a late payment penalty. However is the Province of BC Deferment Program finds that you are not eligible for deferment and it's past the property tax due date your property tax office will charge you a late penalty. To find out more about the tax deferment program, visit the Province of BC “Defer Your Taxes” Page

Tax Sale Procedures

The Northern Rockies Regional Municipality tax sale takes place annually on the last Monday of September at 10:00 am. Each parcel of real property that has delinquent taxes will be offered for sale by public auction. The tax sale is a public auction of properties within the municipality that have outstanding property taxes from 2 years prior to the current year.

Advertising

• Notice of the time and place of the tax sale and the description and street address of each property must be published in at least 2 consecutive issues of a newspaper.
• The last publication of the tax sale must be at least 3 days and not more than 10 days before the date of the tax sale.

Purchase

• The minimum upset price is the lowest amount for which the property will be offered for sale, which includes all delinquent and arrears taxes plus interest, current taxes, registry and administration fees.
• The highest bidder above the upset price or, if there is not a bid above the upset price the bidder at the upset price, will be declared the purchaser.
• If there is no bid or no bid equal to the upset price the municipality must be declared the purchaser. 
• When all properties have been sold the tax sale will temporarily adjourn to a time determined by the Tax Collector, at which time any properties that haven't been paid for will be resold.
• The successful purchaser must pay the collector the amount of the purchase price with cash, money order of certified cheque by 12:00pm on the day of the sale.

Redemption

• The collector will provide a signed certificate to the purchaser describing the parcel sold, the sale price and will state that an indefeasible title will be applied for on the purchaser's behalf at the end of the one year from the date of sale unless the property is redeemed.
• Within 3 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.
• The property owner has one year to redeem their property. A redemption is made by paying the collector the upset price, all costs of which the collector has had notice that have been incurred by the purchaser in maintenance of the real property and in prevention of waste, taxes advanced by the purchaser, interest to the date of redemption on the total amount expended by the purchaser.
• During the period of redemption, the owner retains the right to possession of the tax sale property.
• The purchaser ONLY has the right to enter on the tax sale property to maintain it in proper condition and to prevent waste, but otherwise has no right of access.
• On redemption of a parcel, the purchaser is entitled to receive from the Municipality all amounts paid by the purchaser, together with interest to the date of redemption at the rate prescribed by the Provincial Government.

2024 Tax Sale List

Request a Tax Certificate

Generally, Tax Certificates are purchased by law firms, banks and mortgage companies in association with property sales or when a mortgage is being approved for a property. A Tax Certificate may also be required for refinancing purposes.

The fee for a tax certificate will be $35.00. This fee covers the cost of providing the certificate which shows information on the property tax roll including current owner, assessment information (assessed value of land and improvements) levy information and any outstanding balances. We accept Visa and Mastercard payments. Tax certificates will typically be issued within 24 hours of receiving your Tax Certificate Request form. Please ensure your request form is completed accurately as refunds cannot be provided.

Tax Certificate Request Form

For inquiries about this service, please send an email to finance@northernrockies.ca.  Tax Certificate Request Forms can be emailed, faxed to 250-774-2507 or mailed to NRRM, Bag Service 399, Fort Nelson, BC V0C 1R0