Restrictions
You may not defer previous year(s) taxes, utility user fees, penalties and interest. These must be fully paid to your taxing authority prior to applying for the Tax Deferment Program.
Second residences, such as summer cottages or rental properties, do not qualify for tax deferment benefits.
Taxes paid to a First Nation are not eligible for the deferment program. You can only defer property taxes paid to a municipality or the province.
Properties registered in the name of the "executor/executrix", "In Trust" or "in the Estate of" are not eligible for deferment
Properties registered solely in the name of a business are not eligible for deferment.
If you have paid your property taxes for the current year, your application will not be processed as the Tax Deferment Program was not setup as a refund program.
Certain charges registered against property inhibit the approval of tax deferment. These charges must be removed prior to applying for tax deferment
- Certificate of Pending Litigation
- Caveat
Certain charges registered against property may inhibit the approval of tax deferment. Please contact the Tax Deferment Office prior to submitting your deferment application if the following charges are registered against your property.
- Family Relations Act charge
- Family Maintenance Enforcement Act
Properties with the following BC assessment classifications are not eligible for deferment
- Class 02 – utilities
- Class 03 – unmanaged forest
- Class 04 – major industry
- Class 05 – light industry
- Class 06 – business
- Class 07 – managed forest
- Class 08 – recreational/non-profit
Tax deferment liens are restrictive. This means that title changes after the lien is registered (other than to add a spouse) will require repayment of your deferment account. Please ensure you have completed all change to the ownership (such as adding or removing other owners, subdivisions, or refinancing) before applying for the Tax Deferment Program.
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