Collectors’ Corner

2021 Conference Collectors’ Forum Session

Over 80 finance officers attended the Collectors’ Forum session at the 2021 virtual annual GFOABC Conference. The session was facilitated by Doug Stein, GFOA facilitator. The guest speakers were Michael Moll, Young Anderson; Kally Khaira, Annual Property Tax, MOF; Joshua Craig, Local Government Finance, MAH; and Michael Spatharakis, Manager, BC Assessment.

During the first presentation, Michael Moll discussed “Collections – Other Remedies”. Other than tax sale, Michael explained the other methods of tax collection that collectors have at their disposal. In addition to the requirement to issue tax notices, other collection methods are: civil claim for debt (a Council resolution is required), distress (goods and chattels such as rent due to a landlord), as a charge against land, and land in lieu of taxes. He recommended against using a collection agency and stated that if a collection agency is used, the agency fees/commission should be charged to general revenue and the full amount of outstanding taxes be applied as paid. He also reminded collectors that the write-off provision is designed for uncollectible (as opposed to uncollected) taxes and not writing off a tax levy.

Next, Kally Khaira from the Ministry of Finance, Annual Property Tax reported on the implementation of home owner grant centralization and year 2 of the property tax deferment centralization. She stated that call volumes are way down compared to last year and the contact center is fully staffed. Over 72,000 grant applications from municipalities and the rural area have been received to date. She noted that ownership validation is done as part of the post-approval discovery audit. A special webinar is scheduled for early June to discuss PAT account issues, but an amendment to the legislation (coming soon) is required in order to do grant adjustments.

Joshua Craig, from the Ministry of Municipal Affairs discussed three subjects. The results of the survey that was sent out to the collectors as to how the annual tax sale may be affecting vulnerable property owners. Joshua noted that municipal staff go beyond the legislated requirements to assist owners to understand the ramifications of tax sale. The ministry is gathering information and additional data in order to determine if legislation needs to be amended or have a best practices guide. Joshua also outlined the changes to the LGDE reports.

In conclusion, Michael Spatharakis from BC Assessment spoke on the subject of the assessment appeals process, including the roll of PARP and PAAB, the importance of the Risk to Roll report, and AssessmentLinkBC reporting.

Thank you to GFOA for sponsoring the Collectors’ Form session at the Conference and the quarterly Collectors’ Forum webinar. The next Collectors’ Forum webinar will be July 28th.

DOUG STEIN has worked in municipal finance for over 30 years. In 2011 he retired from his position as Manager of Revenue Services for the District of Saanich. Doug leads the Collectors’ Forum, is a GFOABC Life Member, and a CPA, CMA.