Billing information

Owners adjacent to recently completed local improvement projects will be sent a billing for the work completed. The Local Improvement "Special Billing" is sent out once a year, generally in March after completion of the project. The billing is sent to owners adjacent improvement projects that have been completed during the previous year.

For example, if a project was constructed between January and December of 2011, the owners would receive an invoice in March 2012. If work was started but not completed by December 31, 2011, it is likely that owners would receive an invoice the following year in March 2013 assuming work was completed in 2012.

The amount invoiced is based on the notice of assessment letter that is sent to all affected property owners prior to the Court of Revision, which is a meeting where Council reviews each of these improvement projects.

The invoice has two payment options:

• Pay the total amount to clear the account completely**
• Pay nothing and let the annual charge be added to the property taxes for the length of time shown on the notice. This annual rate includes the fixed interest quoted on the statement.

** If owners elect to make a lump sum payment they must do so by the due date on the Local Improvement Bill to avoid any interest charge.

Immediately after the due date the project accounts are closed. Any unpaid or partially paid accounts are transferred to the Tax Department in order for them to include the first years annual charge to the Property Tax Notice mailed in June of the current year. All local improvement charges are itemized separately on the Tax Notice and will show the type of work, the annual amounts, as well as the first and last year of these charges.

Payments received after the due date will be forwarded to the Tax Department for processing.

Late local improvement payments may not been processed by the tax department until after the tax due date due to the volume of Tax returns. The delay will not cause an increase in the interest charged.

After paying the first annual local improvement charge, included on the annual tax bill, an owner has the option to pay the remaining total in full. They can do so by contacting the Property Tax office by dialling 3-1-1 to make arrangements.

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