Overdue rural property taxes
If you don't pay your property taxes by the due date, your account will become overdue. You’ll receive a Statement of Account each month showing the overdue amounts you owe.
Unpaid property taxes become delinquent after December 31 of the current tax year and collection action will begin.
Collection action may include:
- Notifying the Canada Revenue Agency to set aside money owing to you
- Registering a lien against your property or personal belongings
- Requiring your employer to deduct money from your paycheque
- Issuing a demand notice to your bank, credit union or trust company to pay money from your account(s)
- Seizing your personal belongings
- Forfeiture of your property to the Province of British Columbia
Over the following two years, the province will take steps to collect any unpaid balances, including transferring ownership of your property to the Province of British Columbia.
2nd Year
January 1 |
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May 31 |
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October 1 |
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December 1 |
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3rd Year
May 31 |
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October 1 |
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November 30 |
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December 1 |
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Forfeiture
If any balance remains outstanding on December 1 of the 3rd year, your property will forfeit to the Province of British Columbia. When a property is forfeited, ownership of the property is transferred to the province and a Certificate of Forfeiture is registered at the Land Title Office.
The following image shows the forfeiture cycle. Click the image to download the full size as a printable PDF (109 KB).
Redemption
The redemption period is for one year from the date the property forfeited to the province. To restore ownership of the property, you need to pay:
- Your unpaid balance in full, including a fee of $262.50 (includes GST)
- If applicable, all the maintenance, insurance or security costs the province has paid since forfeiture
If your outstanding balance isn’t paid by the end of the redemption period, monthly interest will continue to be added and you will move into the revestment period.
Revestment
The revestment period is for two years after the end of the redemption period. To restore ownership of the property, you need to pay:
- Your unpaid balance in full, including a fee of $525 (includes GST)
- If applicable, all the maintenance, insurance or security costs the province has paid since forfeiture
If your outstanding balance isn’t paid by the end of the revestment period, the forfeiture becomes final and the ownership of the property can’t be regained.