Property Taxes

North Cowichan property tax notices are mailed out mid-May every year. If you have not received your tax notice by the end of May, please contact our Tax Department. Property taxes are due the first working day after the July long weekend. Please check the actual penalty date each year; you’ll find it clearly printed on your tax notice. Make your property tax payment by the close of business on the tax due date to avoid a 10% penalty on any unpaid current taxes, including unclaimed home owner grants. See the following link for Payment Options and read about our Pre-Payment Plan.

Home Owner Grant

The Home Owner Grant Program is a Provincial Government program designed to help homeowners with their property taxes. For eligibility information or for an application form please contact Home Owner Grant Administration.  Applications are also on your tax notice. If you are eligible for the Home Owner Grant and your taxes are paid by your mortgage company, you are still required to complete and forward the application to our office by the tax due date to avoid a penalty on the grant amount. It is not necessary for taxes to be paid in order to claim the grant.

Property Tax Deferment

Property Tax Deferment is a low interest loan program administered by the Province of BC that assists qualifying BC homeowners in paying annual property taxes on their home. Certain conditions must be met in order for a tax deferment application to be approved. For an application form or more information on eligibility, access the Property Tax Deferment website.

Property Tax Sales

The Municipality is required by the Local Government Act to sell at tax sale all properties whose taxes have not been paid for 3 years. The Local Government Act gives the Tax Collector authority to sell a property for the "upset price" which equals all outstanding taxes + penalties + interest + 5% tax sale costs + Land Title Office fees.

All property sales are "as is" without warranty or guarantee by the District of North Cowichan. A public auction is held at 10:00 a.m. on the last Monday of September every year in Council Chambers at the Municipal Hall. Bidding is accepted on all properties. Prospective bidders are advised that it is their responsibility to search the title of the property in advance to determine if there are any charges registered against the property. The minimum bid is the amount of the upset price. If no bidding takes place within 3 calls by the Tax Collector (auctioneer), the District is declared the purchaser at the upset price.

The Local Government Act requires municipalities to publish notice of tax sales in a local paper. The notice includes legal description and street address of each property listed for sale. For complete information, prospective purchasers should consult the Local Government Act, in particular, but not limited to, sections 403 to 428.

Purchasing Property at a Tax Sale

  • Full payment (by cash, certified cheque or bank draft) must be remitted immediately. Purchasers will be given until 2:00 p.m. to provide payment.

  • If payment is not remitted, the Collector again offers the property for sale.

  • The Tax Collector is required by law to search all property titles and within 90 days after tax sale notify all registered charge holders shown on each property.

Redeeming Properties sold at a Tax Sale

  • The original owner has one year after the property is sold at tax sale to pay the taxes and buy back his property. This is called redemption.

  • All registered charge holders have full right to redeem the property.

  • To redeem the property the charge holder must remit the full upset price plus interest on the purchase price at a rate set by the Province, within one year of the tax sale.

  • As soon as the property is redeemed, the Collector will refund to the tax sale purchaser the purchase price plus interest to the date of redemption.

Rights During Redemption Period

  • Section 421 of the Local Government Act provides that when real property is sold at tax sale, all rights held by the person who at the time of the sale was the owner, immediately cease to exist, except for the right of redemption, the right to bring an action to set aside the tax sale, and the right to possession.

  • The registered owner's right of possession is subject to the purchaser's right to bring action against the original property owner for waste (i.e., damage or destruction to the premises) and the right of the purchaser to enter onto the property to maintain it in the proper condition and to prevent waste.

  • Damage, destruction or loss of property during the redemption period are at the risk of the purchaser.

Property Not Redeemed

  • If the property is not redeemed during the 1-year period, the Collector registers the new owner at the Land Titles Office in Victoria, thus cancelling all previous registered charges, except for those matters set out in Section 276(1)(c) to (g) of the Land Title Act, and any lien of the Crown, an improvement district or a local district.

  • The new owners are required to pay the property sales tax based on fair market value to the Provincial Sales Tax Administrator after application has been made to register in the Land Titles Office.