Pre-authorized Property Taxes COVID-19 Payment Plan

Council has approved the creation of a Special Pre-authorized Property Taxes COVID-19 Payment Plan for 2021 which would allow all tax payers whose taxes were paid in full by Feb. 28, 2020 —  and who have since experienced severe financial hardship due to the pandemic — to pay their outstanding 2020 and 2021 property taxes penalty and interest free over a 12 month period.

Applications must be received by Jan. 29, 2021.

The application-based program allows for all property tax payers, including both owners and tenants, to pay their outstanding 2020 tax account (including any penalty and interest charged), in addition to their 2021 taxes, through pre-authorized payments over 12 equal installments on the 15th of each month from Feb. 15, 2021 to Jan. 15, 2022. No penalty and interest would be charged for accounts on this pre-authorized plan.

If a payment is returned NSF, the property tax account holder must replace the payment within the first month of default. If the payment is not replaced within one month the account will be removed from the program and normal penalty and interest charges will begin as of the date of default.

Program restrictions:

  • All applications must be made on the City’s form and must include documentation that reasonably and sufficiently establishes eligibility under the pre-authorized payment program.
  • Applications will automatically be denied if false, inaccurate or insufficient information is provided. Eligibility for inclusion in the program will be determined at the time the application is first approved and changes in financial circumstances before January 1, 2022 will not affect eligibility.
  • The Treasurer’s determinations with respect to eligibility shall be final

Pre-authorized Property Taxes COVID-19 Payment Plan Application

 Requirements for residential and farm taxpayers

 Eligibility criteria:
  1. The property owner must have experienced financial hardship directly related to the COVID-19 pandemic in the form of a temporary or permanent loss of employment or a decrease in income of greater than 70 per cent.
  2. The property must be in the taxable residential property class with a residential structure, or farm, with no portions of the property classified in any non-residential tax class (e.g. commercial, multi-residential, industrial, large industrial or pipeline) and be the official primary residence of the applicant.
  3. The property must be the primary residence of all owners or a tenant who is directly responsible for paying the property taxes
  4. The account must not have been approved for any other form of tax relief from the City for 2020 taxes
  5. Applications must be accompanied by documentation or proof to demonstrate severe financial hardship or as otherwise deemed acceptable proof in the sole discretion of the Treasurer.
  6. All property taxes have been paid in full (i.e. no amounts outstanding) up to and including the February 2020 Interim Installment, (i.e. date prior to the COVID-19 related closures).
  7. Property owners must apply for the relief by Jan. 29, 2021.
  8. All applications must be made on the City's form and must include documentation that reasonably and sufficiently establishes eligibility under the relief program.
  9. Applications will automatically be denied if false, inaccurate or insufficient information is provided. Eligibility for inclusion in the program will be determined at the time the application is first approved and changes in financial circumstances before November 30, 2020 will not affect eligibility.

Applicants will be required to provide documents with their application that demonstrate extreme financial hardship related to the

COVID-19 pandemic. Types of acceptable documentation include:

  1. Documents that establish disruption of employment beginning in March 2020 or later: Record of Employment form, Notice of lay-off, Notice of termination, etc.
  2. Evidence of application/acceptance to receive benefits under federal/provincial COVID-19-related relief programs, e.g., Canada Emergency Response Benefit (CERB); Emergency Leave, or similar programs.
  3. Documents that establish severely reduced household income for the period beginning March 1, 2020, in relation to a similar period in the immediately preceding year (pay or income statements, T4 forms, letter from employer).
  4. Any other document, form or evidence that establishes severe demonstrable financial impacts, as determined in the sole discretion of the Treasurer.

Requirements for commercial and industrial taxpayers

 Eligibility criteria:

  1. The property owner must have experienced financial hardship directly related to the COVID-19 pandemic.
  2. All property taxes have been paid in full (i.e. no amounts outstanding) up to Feb. 28, 2020.
  3. The property must be a taxable property in the following tax classes; occupied commercial, shopping centre, parking lot, industrial, large industrial or office property.
  4. Applications must be accompanied by documentation to demonstrate financial hardship in one or more of the following categories; excessive business revenue loss or temporary business closure, or another category of financial hardship related directly to the COVID -19 pandemic as determined at the sole discretion of the Treasurer.
  5. Property owners must apply for the program by Jan. 29, 2021.
  6. Property owners who received compensation from Business Interruption Insurance towards the payment of property taxes do not qualify.
  7. Property owners for whom the tenant pays the property tax are expected to let the tenant complete the application.
  8. All applications must be made on the Municipality’s form and must include documentation that reasonably and sufficiently establishes eligibility under the relief program.
  9. Applications will automatically be denied if false, inaccurate or insufficient information is provided. Eligibility for inclusion in the program will be determined at the time the application is first approved.
  10. The Treasurer’s determinations with respect to eligibility shall be final.

Applicants will be required to provide documents with thier application that demonstrate extreme financial hardship related to the COVID-19 pandemic. Types of acceptable documentation include:

  1. Copies of related documents, screenshots, or legible pictures are required to support your application. These could include rent assistance provided to tenants, notices of temporary business closure, or a change to business practices as a result of COVID-19
  2. Documents that establish severely reduced business income for the period beginning March 1, 2020 compared to the same time last year including at least one of the following: gross receipts, revenue from sales, profit/loss statements, and/or evidence of defaulted rent payments

 Additional requirements for commercial landlords

 In addition to the requirements for commercial and industrial properties above, commercial landlords for tenanted properties are subject to further eligibility criteria:

  1. A property wide reduction in rental income of 30 per cent or greater for 2020
  2. Confirmation that vacancies are related to the pandemic
  3. Confirmation of an unrecoverable reduction in rental income from current tenants
  4. Authorization to confirm tenant account details with tenants

Commercial landlords of tenanted properties must provide further documentation, acceptable documentation includes:

  1. A copy of 2019 and 2020 rent rolls for the property showing the status of each account
  2. A written summary of tenants that terminated their leases or failed to renew (and were not replaced) during 2020
  3. If tenants that defaulted continue to occupy the property, an explanation as to whether they remain responsible for those rental amounts
  4. Copies of rent reduction agreements entered into with the tenants under the Canada Emergency Commercial Rent Assistance Program
  5. A listing of current tenants that have been relieved of paying any amounts in default along with authorization for the City to contact the tenant to seek confirmation if deemed appropriate
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