Property taxes are due July 2, 2024 at 4:30 pm.

Property Taxes are for the calendar year January 1 – December 31.

Utility charges may be billed separately from the annual tax notice.

• Property taxes are based on assessed value and class assigned by BC Assessment.
• Property taxes CANNOT be appealed

January

• Unpaid previous year’s current taxes become arrears and interest starts to accrue.
• Arrears taxes become delinquent.
• BC Assessment mails property owners assessment notices.  A portion of your property taxes are based on the properties assessed value.

• January 31, 2024 - Last day to appeal your property’s assessed value with BC Assessment.
  

May

• Property tax rates are set by various agencies
• Property tax rates are based on the budgetary requirements of each taxing authority
• The City of Courtenay does not have control over the tax rates set by other agencies for which we collect taxes on behalf of and include:
  • Vancouver Island Regional Library
  • Comox Valley Regional District
  • Regional Hospital District of Comox-Strathcona
  • BC Assessment
  • Municipal Finance Authority
  • School District 71

June

• Property tax notices are mailed to owners.
• June 15 – If you haven’t received your tax notice by this date, please contact City Hall.  It is the property owner’s responsibility to ensure they have received their tax notice every year.

July

• Property Taxes are DUE by 4:30pm on the tax due date
• 10% Penalties are applied to all outstanding taxes after 4:30pm on the tax due date.  This includes all amounts relating to unclaimed provincial grants.  No exceptions.

September

• Properties with delinquent taxes outstanding will be subject to tax sale pursuant to the Local Government Act.

December

• December 31 – Last day to claim a current year Home Owner Grant.
• December 31 – Last day to submit application for property tax deferment
• December 31 – Unpaid utility accounts transferred to property tax accounts