TAMRMS#: B09
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Bylaw 38-2019 Tax Penalty Bylaw (1st, 2nd and 3rd Reading)
Presented by: Greg Dahlen, Senior Manager, Finance & Assessment Department
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RECOMMENDATION:
recommendation
That the Community Growth & Infrastructure Standing Committee recommend to Council:
1. That Bylaw 38/2019, being Amendment 1 to Property Tax Penalty Bylaw 40/2006, be read a first time.
2. That Bylaw 38/2019 be read a second time.
3. That unanimous consent be given for consideration of third reading of Bylaw 38/2019.
4. That Bylaw 38/2019 be read a third and final time.
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PURPOSE OF REPORT
That Bylaw 38/2019 (Attachment 1) be updated to incorporate amendments to the penalty rate structure pertaining to property tax penalties, based on a review of tax penalty bylaws from other comparator municipalities and analysis of the revenue history associated with tax penalties specific to St. Albert.
ALIGNMENT TO COUNCIL STRATEGIC PRIORITY
N/A
ALIGNMENT TO SERVICE DELIVERY
Service Name: Tax Account Administration
Service Definition: Administration of the annual and supplementary tax levy, pre-authorized payment system, schools support declarations, property tax collection process, and land title office changes.
Service Component: Not applicable
Current Service Level: Not applicable
ALIGNMENT TO COUNCIL (OR COMMITTEE) DIRECTION OR MANDATORY STATUTORY PROVISION
N/A
BACKGROUND AND DISCUSSION
Imposition of penalties for unpaid taxes is allowed as per Sections 344-345 of the Municipal Government Act. Penalty rates are established via bylaw. The current tax penalty Bylaw has been in place since 2006. Rates are commonly structured to apply to “current year taxes” and “taxes-in-arrears”. St. Albert’s tax penalty rates are currently as follows:
Current Year Taxes Taxes-in-Arrears
Penalty Date Penalty Rate % Penalty Date Penalty Rate %
July 1 3% January 1 12%
August 1 6% July 1 6%
October 1 9%
Imposition of penalties for the late p...
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