Property Taxes & Utilities

Important Contacts

Questions? Contact the District of Lillooet Finance department.

Phone: 250-256-4289
Email: finance@lillooetbc.ca


Lillooet City Hall
615 Main Street
P.O. Box 610
Lillooet, BC V0K 1V0
Phone: 250-256-4289
Fax: 250-256-4288
cityhall@lillooetbc.ca



 

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PROPERTY TAX


Property taxation is a vital component and source of Municipal revenue.  Each year, Council determines how much money the District must raise through property taxation.  This amount together with the assessed value of taxable property, determines the tax rate.  Tax rates are expressed in “dollars per thousand”, this means that if the tax rate was 5.4321, the owner would pay $5.4321 for every $1,000 of assessed value.  For example, if a property was assessed with a value of $200,000 the taxes would be $1,086.42 ($200,000 / $1,000 X $5.4321). 

The District of Lillooet levies a tax on property to help finance our operations.  Tax dollars collected by the District provide a wide variety of services that affect all residents.  Fire protection, garbage collection, water distribution, sewer collection, the operation of the District's REC Centre and airport, as well as maintenance of the District's parks, roads and drainage systems are a few of the many services that are funded by tax dollars.

In addition to the property taxes collected for the District’s use, the District acts as a collector for other agencies.  The District has to pay the taxes to these agencies even if property owners do not pay their taxes.  The District does not have any control over the other agencies’ tax rates; they are set by the agency and/or the Provincial government.  The levies that the District collects for other agencies include:

  • Police Tax Levy – the Provincial government levies a tax on property to help pay for RCMP services.  If a municipality has a population of greater than 5,000, they are required to pay their own policing costs.
  • School Tax – the Provincial government levies a tax on property to help pay for Provincial public education expenditures.  All property owners are required to pay school taxes, unless the property is exempt under law.
  • BCAA Levy – The BC Assessment Authority levies a tax on property to help finance their operations.  BC Assessment’s main product is the assessment roll which is provided to every taxing authority in the province.  The purpose of the assessment roll is to allow for fair and equitable taxation across BC.
  • Hospital Levy – the Thompson Regional Hospital District levies a tax on property to assist in funding capital expenditures for hospitals and facilities within the hospital’s district boundaries.
  • MFA Levy – the Municipal Finance Authority provides long-term and short-term financing, investment management, leasing and other financial services to communities and public institutions in BC.  They levy a tax on property to ensure that they have sufficient funding to meet their obligations.
  • Regional District Levy & Regional District Improvements – the Squamish Lillooet Regional District levies a tax on properties, as well as an additional tax on improvements only, to assist in delivering services that are most effective and/or economical to deliver on a regional basis.  Some of these services include the landfill and library, as well as emergency services such as search and rescue and 9-1-1.
 

PARCEL TAXES


Parcel taxes are often used instead of, or together with, user fees to recover the cost of providing local government services.  They can be levied on any property that has the opportunity to be provided with a service, regardless of whether or not that service is being used.  For example, if a septic system is being used on a property but a sewer system is available in the neighbourhood, the parcel could still be charged a parcel tax for the sewer service on the basis that the parcel could be connected to the sewer system in the future.  If the property cannot be serviced by the sewer, the charge cannot be applied.

A special assessment listing, or roll, must be created before a parcel tax can be imposed. This roll lists the parcels to be charged and includes the name and address of the owners of each parcel. Once it has been completed, the roll must be available for public inspection. If requested by an owner, the local government must omit or obscure the address of the owner or other information about the owner to protect their privacy or security.

The following parcel taxes are currently being collected by the District of Lillooet:
  • Sewage Treatment Plant Parcel Tax authorized by the Sewage Treatment Plant Parcel Tax Bylaw 2004, No. 228.  This parcel tax is imposed on all parcels within the Central Lillooet Sanitary Sewer Collection area to help recover the costs related to financing the construction of the sewage treatment plant.  This parcel tax was imposed in 2005 for 15 years; the rate is determined by dividing the annual cost of financing by the number of parcels to which the tax applies.
  • Sewer Service Parcel Tax authorized by the Sewer Service Parcel Tax Bylaw 2016, No. 444.  This parcel tax is imposed on each parcel within the boundaries of the District of Lillooet which is capable of being connected to the municipal sewer system.  The parcel tax was imposed in 2016 and will continue until 2020 (per the current bylaw).  The current rate is $52.86 per parcel.
  • Water Service Parcel Tax authorized by the Water Service Parcel Tax Bylaw 2016, No. 443.  This parcel tax is imposed on each parcel within the boundaries of the District of Lillooet which is capable of being connected to the municipal water system.  The parcel tax was imposed in 2016 and will continue until 2020 (per the current bylaw).  The current rate is $114.68 per parcel.
 

ANNUAL PROPERTY TAX NOTICE


Property tax notices are mailed out by the end of May each year to all registered owners for taxes covering January 1 to December 31 of the current year.  If you have not received your property tax notice by mid-June, please contact the District office.  This can occur due to a recent purchase of property where the property tax notice is sent to the previous owner or due to an old mailing address.  If a property is sold during the year, property taxes are adjusted by a lawyer or notary.  The District of Lillooet is not responsible for the adjustment of property taxes due to a property sale.

Property taxes are due on the first business day in July.  Any outstanding balance after the due date will incur a 10% penalty, this includes any amount outstanding due to an unclaimed home owner grant which is considered to be outstanding property taxes.  The District of Lillooet has no authority to waive or reduce the penalty that is applied on outstanding property taxes.
 
 

HOME OWNER GRANT


The Home Owner Grant is governed and managed by the Ministry of Finance to help reduce the amount of residential property tax British Columbians pay.  The grant must be claimed each year if the property owner is eligible.  Your annual property tax notice has the Home Owner Grant application attached.  The grant cannot be claimed on vacant land or if the property is registered to a company. 

Remember to claim your Home Owner Grant, if applicable, by the due date to avoid a penalty.  To be eligible to claim the home owner grant you must reside in the home and it must be your principal residence.

If you missed claiming your Home Owner Grant last year, you can apply for it retroactively by completing the Retroactive Home Owner Grant Application and bringing it to the District office with the required documents. 
 
 

PROPERTY ASSESSMENTS


Property assessments are sent to property owners by BC Assessment each year in January.  Your property is assessed by BC Assessment to determine its value, its classification and any applicable exemptions each year.  In most cases, the value is an estimate of your property’s value as of July 1st of the previous year.  In other words, BC Assessment’s determination of what your property would have been worth according to comparable market sales as of July 1st of the previous year.  To determine the assessed value, an appraiser considers factors such as the size, age, shape, quality, condition and location of properties.  They may consider services in the area as well as supply and demand.

If you have a question or notice an issue with your property assessment, contact BC Assessment to discuss your concerns.  If your concerns are not resolved, you may file a Notice of Complaint to appeal your assessment.  Appeals must be submitted in writing to BC Assessment no later than January 31st of the current year.  If you appeal your assessment, once a decision is made your property taxes may change.  This change may result in a tax decrease and you may qualify for a refund if you’ve paid a higher amount of property taxes or it may result in a tax increase and you will have to pay more property taxes.
 
 

PROPERTY TAX DEFERMENT


Eligible homeowners may apply to have the Provincial government pay the current year’s residential property taxes for their principal residence.  If you defer, the taxes paid on your behalf become a debt registered against your property’s title and interest accrues annually.

You can defer your taxes for as long as you own and live in your home.  If you sell your home, your account must be paid in full.  If you refinance your home, your mortgage holder may require the full repayment of deferred taxes upon refinancing.

The time to apply for property tax deferment is in early June once you receive your annual property tax notice.  To avoid a penalty, the deferment application and your Home Owner Grant application must be received in the District office by the property tax due date (postmarks are not accepted).

There are two property tax deferment programs available:
  • Regular Property Tax Deferment Program – applicants must be at least 55 years old (or be disabled or widowed) and have a minimum of 25% of the assessed value in equity in their home. 
  • Families with Children Property Tax Deferment Program – for families financially supporting a dependent child under the age of 18.  The home equity requirement for this program is 15% of the assessed value.
 

PERMISSIVE PROPERTY TAX EXEMPTIONS


The Community Charter grants Council the authority to exempt land or improvements, or both, from property taxes when used by various non-profit organizations.  These exemptions are at the discretion of Council, there is no obligation on the part of Council to grant an exemption.  To be considered for a permissive property tax exemption, an application for an exemption in the current year plus one, must be received in the District office by July 31st of the current year. 

For more information on permissive property tax exemptions, you are encouraged to read the District’s Permissive Tax Exemption Policy, No. AD-0010.
 
 

TAX CERTIFICATES


Our tax certificates are conveniently available online through:
  • myLTSA Enterprise – log in to your account and, from the main menu, select Service Providers and Order Tax Certificate.  For more information about myLTSA or to become a customer, visit www.ltsa.ca
  • APIC – if you prefer to pay for the tax certificate by credit card, visit www.apicanada.com to open an account and order your Tax Certificate
 
 

CHANGE YOUR MAILING ADDRESS


The mailing address that appears on your property tax and utility notices is updated through BC Assessment.  To ensure that you receive important information and notices about your property, it is important to keep your address current.  Only registered owners can request a change of mailing address. 

To update your mailing address, complete the Change of Address Notification and return it to the District office either in person or email to finance@lillooetbc.ca; we will forward the information to BC Assessment.  Alternatively, for faster service, you can update your mailing address online through BC Assessment’s website.
 
 

UTILITY FEES


Utility fees are billed separately from property taxes.  Utility notices are mailed in late March and are due on June 3rd (or the next business day).  Any outstanding balance after the due date (including unclaimed senior’s discounts) will incur a 10% penalty.  Any outstanding balance after December 31st will be transfer to your property taxes as arrears and will accrue daily interest charges. 

If you are at least 65 years old and you qualify for the Additional Home Owner Grant, you may qualify for a 10% senior’s discount on your utility charges.  To claim this discount, complete the application on the back of your utility notice and return it to the District office by the due date. 

If a property is sold during the year, utility charges are adjusted by a lawyer or notary.  The District of Lillooet is not responsible for the adjustment of utility charges due to a property sale.
 
 

HOW TO PAY

  • In Person with cash, cheque or debit at the District office located at 615 Main Street, Lillooet, BC.
  • Online / Telephone Banking through your financial institution.  Please allow for bank processing times which can vary.  Don’t forget to claim your Home Owner’s Grant and/or Senior’s Discount if you are eligible.
  • Mail your cheque and, if applicable, your Home Owner Grant and/or Senior’s Discount form to the District of Lillooet, PO Box 610, Lillooet, BC, V0K 1V0.  Remember that your payment must be received by the due date to avoid a penalty – postmarks are not accepted as proof of payment made on time.
  • Post-Dated Cheques are encouraged to help avoid waiting in line at the District office.
  • Pre-authorized Payments are an assured method of paying your taxes and/or utilities in advance.  When you join the Prepayment Plan, your monthly installment is automatically deducted from your bank account on the 5th business day of each month from August to May (for property taxes) and/or August to March (for utilities).  If you would like to enroll in the Prepayment Plan, simply complete the application and return it to the District office either in person or by email to finance@lillooetbc.ca