Collector’s Corner:

2023 GFOABC CONFERENCE COLLECTOR’S FORUM SESSION

This year the 2023 GFOABC Annual Conference was held in-person in Whistler. About 60 finance officers attended the Collectors’ Forum session. Doug Stein, GFOABC facilitator, and Mallory Denniston, CFO, Powell River hosted the session. The guest speakers were Graham Held from BC Assessment, Michael Moll from Civic Legal LLP, Joshua Craig from Ministry of Municipal Affairs and Kally Khaira from the Ministry of Finance.

Graham Held presented on the topics of permissive and revitalization exemptions, self-service reporting, and Risk to Roll. He stressed that the deadline to adopt the Permissive Tax Exemption Bylaw is October 31 and cannot be backdated. He highlighted three instructional videos on how to use the new Self-Serving Reporting features, discussed how the Risk to Roll Report is updated in real time, and additional reports are coming.

Michael Moll presented on the theme “Adjustments to Taxes (and a Quick Note on Tax Sales)”. Michael discussed different scenarios requiring an adjustment to taxes such as due to a supplementary assessment roll or subdivision. He highlighted that the assessed owner per s.251 of the Community Charter is liable for property taxes and that in the case of a change in ownership and issuing a refund, the collector should seek a consensus of the assessed (former) owner and the current registered owner. He emphasized that the tax notice is a legal document. Michael also mentioned the new tax sale legislation (s.647.1 of the Local Government Act).

Joshua Craig from the Ministry of Municipal Affairs, by way of a pre-recorded presentation, updated the collectors on the status of the five recommendations from the Ombudsperson’s Report regarding the tax sale process. The new legislation requiring Collectors to notify owners with delinquent property taxes in advance of the tax sale auction will be effective for the 2024 property tax year. Joshua also reminded the collectors of the provision in sections 128 and 128.1 of the Community Charter regarding authorizing electronic meetings with regards to the financial plan and tax rates bylaws. He encouraged councils to adopt or amend their procedure by law to permit electronic, regular, or special council meetings to meet the legislative deadlines if there are unforeseen or emergency circumstances. Brittany Johnson, Financial Officer, Local Government Finance who was in attendance, emphasized that collectors use the correct assessment base in determining tax rates and that the deadline to adopt the tax rates bylaw is before May 15.

Kally Khaira from the Ministry of Finance explained the structure and responsibilities of the Annual Property Tax Division including homeowner grants, property tax deferments, speculation and vacancy tax, school and police taxes, audit and compliance. She mentioned that the Ministry of Finance is implementing a school tax audit program. She also announced the Ministry would like to enter into an information sharing agreement and asked for a few municipalities to volunteer to review the agreement. If interested, please contact Kally.

Thank you to GFOABC for sponsoring the Collectors’ Form session at the Conference and the quarterly Collectors’ Forum webinar. The next Collectors’ Forum webinar will be July 26.

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.