This is the exact embedded text of the captured official document.
Snapshot 9da3007118a2 · verified 2026-06-05 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
TOWN OF BRIDGEWATER
TAX COLLECTION POLICY
PURPOSE:
To set out policy and guidelines for the collection of all outstanding taxes due to the Town of
Bridgewater in accordance with the provisions of the Municipal Government Act, Part VI, "Tax
Collection".
1.
BILLINGS, NOTICES AND REMINDERS
a. Interim tax bills will be issued each year in accordance with the Town's Interim
Tax Billing Policy, #92.
b. Following the setting of the tax rate, final tax bills shall be issued, due no
earlier than 30 days from the date of issue.
c.
Statements of account shall be issued periodically throughout the year for
all amounts due.
d. Discretion is exercised by the person fulfilling the duties of Tax Collector, who may
suppress the dispatch of notice on certain accounts because of special circumstances
or smallness of balance. As a general rule, however, all procedures will be followed
right up to an actual Tax Sale if the arrears are $500 or more. (With this first notice of
intended sale, there is some benefit in mailing notices to property owners owing less
than $500 in an endeavour to induce payment to clear accounts.
2.
INTEREST ON OVERDUE ACCOUNTS
Simple interest at the rate approved by Council annually shall be added to each
account for which taxes have not been paid in full by the due date.
Policy No.
33
Approved:
June 22, 1992
Resolution #: 92-226
Revised:
Dec. 9, 1996 (Res. #96-376);
Mar. 12, 2007 (Res. #07-078);
Mar. 10, 2014 (Res. #14-050);
Feb. 24, 2020 (Res. #20-043)
Jan. 24, 2022 (Res. #22-025)
3.
INTEREST ON OVERPAYMENTS/APPEALS
Where an overpayment of taxes has been made, or where an assessment appeal is pending,
the Town shall pay interest on the excess taxes paid at the rate of 0% per annum from the
date of overpayment.
(For greater clarity, Section 114(1) of the Municipal Government Act states: "Taxes on
property may be collected or recovered even if the assessment of the property is under
appeal.")
4.
COLLECTION LIMIT
If the amount of taxes, including interest, is below five hundred dollars ($500.00), then, in
accordance with Section 134(4)(b) of the Municipal Government Act, the property shall not
be put up for tax sale.
5.
TAX CERTIFICATES
The fee for a Tax Certificate shall be included in the Town's Fees Policy, #89.
6.
FEE FOR ISSUING OF TAX DEEDS
Deeds for property purchased at tax sales shall be prepared and registered by the Town
Solicitor and it shall be the responsibility of the purchaser to refund the Town for the full
cost of having the deed prepared and registered.
7.
PAYMENT ARRANGEMENTS
The Town of Bridgewater hereby delegates to the Treasurer the power to enter into tax
arrears payment agreement with the taxpayer, pursuant to Section 134(4)(e) of the
Municipal Government Act. Such payment arrangements shall include the full balance
outstanding. Any monthly payments not received by the dates specified in the agreement
shall be deemed to be default on the agreement. The property owner shall have 30 business
days to remedy said default before the Treasurer declares default and tax arrears payment
arrangement becomes void.
8.
SURVEYS FOR PROPERTIES TO BE SOLD AT TAX SALE
This policy shall permit the Treasurer, if he or she deems it necessary, to engage a survey
firm to perform work on a property which may include a survey of the property which has
been sold or will be sold at tax sale. In exercising this discretion, the Treasurer shall take
into account the work to be performed by a survey firm in relation to the overall benefit to
the Town and all of the circumstances of the particular case.
9.
TAX ACCOUNT ADJUSTMENTS AND WRITE OFFS
The Treasurer may approve administrative policies governing the write-off or adjustment of taxpayers
accounts. In general, staff have the authority to write off accounts in the following circumstances:
a.
Where notice is received from PVSC that an error has been made in the files roll which cannot
be collected by any provision of the Assessment Legislation (ie Duplicate Assessment, Deleted
Accounts).
b.
Where there has been an error made by Municipal staff or in other circumstances deemed
appropriate, the Treasurer may approve the write of interest on an account.
c.
Where the internal and external cost to pursue collection of an account would be reasonably
be expected to exceed the amount to be successfully collected.
d.
Where a taxpayer has been discharged from their liabilities under bankruptcy.
e.
Where the taxpayer cannot be located, despite reasonable efforts to do so.
10.
TAX SALE
a.
In accordance with MGA Section 134, a property shall be put up for tax sale if the taxes are in
arrears for the preceding three fiscal years.
b.
The date of notices and the date set for the tax sale are to be set by the Treasurer in
accordance with the MGA (140 & 142).
11.
OTHER
All other tax collection activities shall be performed in accordance with the Part VI of the
Municipal Government Act - Tax collection.