Whereas the current Community Charter allows for taxpayers to become delinquent on their property taxes over a period of three years; And whereas the Local Government Act further exacerbates the collection of taxes for an indefinite number of collection years regarding mobile homes; And whereas property tax arrears significantly impact the operating capacity of municipalities thereby forcing significant tax increases or limits to essential services: Therefore be it resolved that UBCM ask that the provincial government revise the Community Charter by reducing the number of years a property owner can be in arrears on their property tax; And be it further resolved that the provincial government implement a province-wide, cost-effective solution for municipalities to recover taxes owed by mobile homes; and revise the Local Government Act and other related Acts, such as the Manufactured Homes Act, accordingly.
Ministry of Housing and Municipal Affairs The Province understands that municipalities need timely receipt of tax revenues to fund services. However, the ability to sell private property at a tax sale is an extreme power of government. This power must only be exercised with great prudence and restraint as the impact on a family or enterprise of losing the property at tax sale can be profound. Provincial legislation seeks to balance these interests by requiring the sale of a property if taxes are unpaid, yet providing a reasonable timeframe for the property owner to pay outstanding taxes, penalties, and interest to avoid a tax sale. The current period of arrears and delinquency addresses both these competing issues. While the municipality may forgo taxes for that time, it will eventually recover those taxes, plus any outstanding penalties and interest. A municipality does not have to remit school taxes to the province until they are collected. For these reasons, the province is not currently prepared to change the arrears and delinquency period for outstanding property taxes. Municipalities have the authority to recover property taxes levied on mobile homes using the remedy of distress sale. With the approval of the council, a collector may, directly or by agent, recover the amount of taxes due, with costs, by distress sale of the output of the taxed property, goods and chattels of the person liable to pay the taxes on the property of, or in the possession of, another occupant of the premises of the person liable to pay the taxes. The Province does not intend to provide other methods for recovery of these taxes.