Responsibilities

• Billing, collection, and administration of property taxes
• Tax certificates and searches
• Administration of property assessments
• Registration of liens and tax enforcement proceedings
• Customer inquiries

Changes to Property Taxes

Property owners should be aware of the following changes to property taxes.

• Effective January 1, 2014 discounts for early payment of taxes will be discontinued.
• There has also been a change in the Penalty Bylaw also effective January 1, 2014. Below are Sections 3, 4, 5 and 6 of the new Penalty Bylaw. This will outline the changes made.
• Because of the discount and penalty changes, the City of Warman is implementing the TIPPS Program. The program will start January 1, 2014.

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City of Warman -- BYLAW NO. 2013-25
3. Due Dates For Taxes:
(a) Subject to Section 6, payment of current taxes is due and required to be made by every taxpayer at the office of the City Treasurer no later than the close of business on the 31^st date of August in the Calendar year in which they were imposed.

(b) In any year that August 31^st is a non-working date, payment of current taxes is due and required to be made by every taxpayer at the office of the City Treasurer no later than the close of last business day of August.

(c) A payment of taxes is not deemed to have been made until it is actually received by the City Treasurer. Any payments made on line, mailed or by any method must be received by the City Treasurer by the due date. Payments in transit will NOT be deemed as being received.

4. Penalties for Late Payments:
(a) A penalty charge of one percent (1%) on the first day following the tax due date as outlined in Section 3 and an additional one percent (1%) on the first day of each of the remaining months of the year.

(b) The penalty rates are to be applied against all outstanding current taxes, any other charges transferable to the tax roll, and existing penalty amounts.

(c) The penalty charges are to be added to and form part of the tax roll and become part of the tax arrears.

5. Penalties on Arrears:
(a) A penalty of one percent per annum calculated on the amount of any arrears of taxes shall be added to such arrears of taxes on January 1^st and the first day of each subsequent month of the year, for as long as taxes and penalties remain outstanding.

(b) The penalty charges added shall be calculated on all outstanding arrears of taxes, any other charges transferable to the tax roll by any act on penalties.

(c) The penalty charges are to be added to and form part of the tax roll and become part of the tax arrears.

6. Penalties not applied to pre-authorized payment plan:
(a) Council may by Bylaw from time to time authorize the use of a Tax Installment Payment Plan, which plan shall be available to any taxpayer upon written application to the Treasurer.

(b) Any taxpayer participating in the Tax Installment Payment Plan shall not be subject to penalties provided by this Bylaw.

(c) In the event that any taxpayer participating in the Tax Installment Payment Plan is in default of any payment or has arrears of taxes, the exemption from penalties provided by Section 6(b) will no longer apply.

(d) Bylaw no. 2009-01, along with any amendments thereof, is hereby repealed effective 11:59 p.m. on the 31^st of December, 2013.

(e) This Bylaw shall come into force and take effect on, from and after the 1^st day of January 2014.


In spring 2012 the Provincial Government announced that starting in January 2013 municipalities would not have the ability to apply early payment discounts to education property tax. Council has passed the following resolution regarding the municipal discounts and penalties:

2012-382 Peterson – Dmytryshyn
That Council approve the recommendation of the Administration & Finance Committee to keep the municipal tax and penalties structure as is for 2013.
CARRIED

Discounts will not be continued in 2014.

Taxes are levied annually in June and due by August 31. A 1% penalty will be applied to outstanding amounts starting on September 1.