Administrative Order 18 — Respecting Revenue Collections Policy
Halifax, Nova Scotia
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Halifax Regional Municipality
Administrative Order 18
Revenue Collections Policy
Table of Contents
Item
Section Number
1.0 Short Title....................................................................................................................... 1
2.0 General Statement of Principle....................................................................................... 1
1.1 Guiding Principles.................................................................................................... 1
3.0 Definitions...................................................................................................................... 2
4.0 Categories of Revenue................................................................................................... 2
4.1 General Revenues..................................................................................................... 2
4.1.1 Non-Lienable Charges........................................................................................... 2
4.1.2 Collection Procedures for Non-Lienable Charges................................................. 2
4.2.1 Lienable Charges-General Revenues..................................................................... 3
4.2.2Lienable Charges-Real Property Taxes.................................................................. 3
4.2.3 Collection Procedures for all Lienables................................................................. 3
4.3 Business Occupancy Taxes....................................................................................... 5
4.3.1 Collection Procedures for Business Occupancy (BO) Taxes................................ 5
5.0 Other Collection Policies................................................................................................ 5
5A. Credit Card Usages......................................................................................................... 5
6.0 Schedules....................................................................................................................... 6
HALIFAX REGIONAL MUNICIPALITY
ADMINISTRATIVE ORDER NUMBER 18
RESPECTING REVENUE COLLECTIONS POLICY
BE IT RESOLVED as an Administrative Order of the Council of the Halifax Regional
Municipality as follows:
1.0 Short Title
1.
The Administrative Order may be cited as Administrative Order Number 18, the Revenue
Collections Policy Administrative Order.
2.0 General Statement of Principle
The Revenue Division seeks to bill all applicable and approved sources of revenue
accurately in support of Council's annual budget. Accurate billing is, therefore, the first step in
the process of collecting funds. The fulfilment of the process occurs when the obligation is paid.
This policy seeks to provide equitable, supportable, and legal guidelines to staff and the public
which will ensure that all taxpayers are well served in the process.
2.1 Guiding Principles
The following principles will guide the collection practices of the Halifax Regional
Municipality:
(a) To ensure all taxpayers are served equitably
(b) To clearly articulate the guidelines staff will apply in the collection process and the
outcomes which will ensue on default
(c) To follow through with necessary action upon default in keeping with the policy
(d) To direct those taxpayers in need of financial aid to all applicable sources of
assistance including HRM's Grants and Deferral programs and to any provincial programs
(e) To be respectful and consistent in all cases
(f)
Staff will ensure they comply with Protection of Privacy legislation.
3.0 Definitions
3.1 Non-lienable charges -These are charges that under law cannot be affixed to a property
and, therefore, cannot form an encumbrance against the value of that property. Many types of
revenues are included in this category such as Solid Waste tipping fees, Bus Tickets and Passes,
Payroll costs, Rentals, Encroachment fees, Police extra duty work and Transit bus warranty
recoveries. These examples are not all inclusive.
3.2 Lienable charges- These charges can be affixed to a property. Several charges billed as
general revenue are lienable against properties in accordance with the particular by laws which
created the charges. Examples include: Unsightly Premises charges, Sewer redevelopment/Trunk
Sewer charges, Local Improvement charges, and Other By-law related charges. Real property
taxes are also lienable charges. These charges remain as encumbrances on a property until such
time as they are paid and can by definition initiate a tax sale process in accordance with the
Municipal Government Act.
3.3. Merchant discount - The fee charged by financial institutions when credit cards are used
as a method of payment. These fees are generally based on a percentage of the transaction and
vary by the type of credit card used.
4.0 Categories of Revenue
(a) This policy applies to all Business units, Agencies, Boards and Commissions of
Halifax Regional Municipality over which the Municipality has jurisdiction.
(b) Different collection policies and practices are required for various revenue streams
due to the differences in legislation and the nature of those revenues.
4.1 General Revenues
4.1.1 Non-Lienable Charges
(a)
These amounts are billed and are due monthly. The due date for all of these types is
30 days from date of billing.
4.1.2 Collection Procedures for Non-Lienable Charges
(b) Statements and late notices will be sent monthly showing the account status.
Delinquent accounts will be subject to more serious action, including any or all of the following:
1)
requiring a payment arrangement or enacting a right of offset for any amounts that
HRM might owe the client;
1A) turn over the account to a third-party collection agency on contract with the HRM;
2)
a refusal to do further business on a billed basis, ie cash only;
3)
advising the client of legal action we may take (standard letter format) eg small
claims court action or legal action to file judgements;
4)
file action in appropriate civil court, obtain judgment and file judgment at Registry of
Deeds;
5)
obtain and action execution order or garnishee;
6)
issuing a warrant to distrain (hold and possibly sell) goods of the client against the
debt owed;
7)
where internal collection efforts have not been successful, the account will be turned
over to a third party collection agency on contract with the HRM.
4.2.1 Lienable Charges-General Revenues
(a) Due dates on these charges are usually Net 30 days except local improvement
charges which can be paid over many years depending on the nature and financial burden of the
work to the resident and the particular by law which created them.
4.2.2 Lienable Charges-Real Property Taxes
(a) Residential and commercial property taxes are billed twice annually with two due
dates, one on April 30th and one on October 31st (or the last working day of the month in
question). Residents receive their tax bills approximately six weeks prior to the due date.
(b)
Notwithstanding 4.2.1(a) and 4.2.2(a), the first due date for residential, commercial,
and resource property taxes for the 2020/2021 fiscal year, shall be June 1st, 2020.
(c)
Notwithstanding 4.2.2(a), residential and commercial property taxes may be billed to
eligible non-profit organizations receiving tax relief under the Tax Relief Administrative Order,
in accordance with By-Law T-800, the Property Tax Billing for Tax Relief Recipients By-law.
4.2.3 Collection Procedures for all Lienables
(a) Overdue Notices (attached) may be sent to all accounts with amounts in excess of
one month overdue. Follow up with those notices is then undertaken and payment arrangements
are put in place if requested. If no response or success is forthcoming from these steps and if the
taxes on a property are still outstanding after June 30th, in the year immediately following that
taxation year, the property may be placed on the tax sale property list.
(b) A preliminary notice (Advance Notice of Tax Sale Proceedings) is sent to each
assessed owner of property on the tax sale list as per Section 152 of the HRM Charter advising
that the property is liable to be sold for the arrears, with interest and expenses, and that tax sale
procedures may be commenced and costs expended, which will also be liened against the
property, unless the arrears are paid or a satisfactory payment arrangement is struck within 30
days of the date of the preliminary notice.
(c) After 30 days past the issuance of the preliminary notice, if the taxes have not been
paid or arrangements made, staff will arrange for a title search and, if deemed necessary,
undertake a survey of the property.
(d) Upon completion of the title search and survey Notice of Intention to Sell is then sent
by registered mail to all registered owners and to the spouses of registered owners, with a copy to
be sent to any mortgage company or any person with a lienholder interest in the property where
applicable.
(e) All properties with taxes which are in arrears for the preceding three fiscal years
SHALL be put up for tax sale. It should be noted that staff will proceed to tax sale for all
lienables that are in excess of 3 years overdue. This means that installments of Local
Improvement charges, Unsightly charges, Trunk Sewer charges or any lienable charge, as well
as, real property taxes can trigger the tax sale process.
(f)
Staff will notify citizens and clients of all amounts that are outstanding in excess of
nine months overdue that may place properties at risk of tax sale using the TAX SALE
WARNING NOTICE.
(g) Tax sale proceedings may be deferred for a property for up to two years via a
payment arrangement that will bring the property into a current status within two years.
(h) A municipality is not required to put a property up for tax sale (HRM Charter
Section 148 (4) where:
1)
the solicitor for the municipality advises there is high risk of litigation. Tax staff will
forward any properties which may be creating litigation risk, upon notification thereto, or
as they ascertain in the course of their research to Legal Services for review.
2)
the amount is below the collection limit established by council. Staff may not
regularly pursue accounts in arrears where the total amount outstanding is less than $500 as
the staff time, costs for a title search (about $300) and possible survey costs, make the
effort more costly than the return. Staff will, nonetheless, regularly select some of these
accounts at random to include in the tax sale process.
3)
the property has been put up for tax sale three times in the past with no satisfactory
offer. Staff will then proceed, as per section 158 (4) of the HRM Charter, and without
further notice to the owner and encumbrances, to again advertise the property and sell it at
either public auction or tender starting with the minimum reserve bid as set by Council
resolution. Any remaining arrears after the tax sale, will be adjusted to the allowance for
tax account (G/L 2521). Staff will then advise Council of the results, including any
adjustments within 30 days of the tax sale via an information report.
4)
in that year the taxpayer qualifies for a deferral. Once a taxpayer no longer applies
for or receives tax deferral, the tax sale process can immediately recommence, except
where the taxpayer makes a payment arrangement for the amounts previously deferred.
These deferred amounts will remain deferred in accordance with Section 6.6 of By- Law T-
700, Respecting Tax Deferrals. Such payment arrangement will be a reasonable amount as
determined with the taxpayer and staff. The proposed payment arrangement will be in
writing and the rules concerning breaks in the arrangement as outlined below will apply.
5)
if the taxpayer is compliant with a payment arrangement. Under normal
circumstances any payment arrangements made will bring the account into current status
within a two year time frame.(except as discussed above for previously deferred taxes
under By Law T-700) The proposed two year payment arrangement will be in writing and
will allow for a deferral of the tax sale process. No other circumstances (except as
specifically directed by Council) will allow for deferral. Compliance with the payment
arrangement will be strictly upheld by staff. There will be allowance for two payments to
be deferred either by request or by default. On the third instance of nonpayment as per the
arrangement, notice will be given and the tax sale process will recommence with no
recourse other than full payment. This forgiveness of two payments clause is considered an
insurance policy for unforeseen and unfortunate circumstances of any kind and should be
used as such.
6)
Once a property has been advertised in the newspaper for public auction at and on
the Municipality's website for tax sale, in order to stop the auction, there is a requirement
to pay a lump sum amount to bring the property to within two years of arrears along with a
subsequent payment arrangement to clear the remaining arrears and current upcoming tax
bills for the property. This would be the minimum arrangement that would prevent the
property from proceeding to auction. Such payment could be received up to the close of
business ie 4:30 pm on the day proceeding the day of the auction. A signed payment
arrangement will be subsequently required within a week of the auction date.
7)
Any surplus of funds from the tax sale may be applied to reduce any non-lienable
charges owed by the owner of the land to the municipality. These outstanding amounts
need have no direct relationship to the property sold. The withdrawal of any surplus cannot
be completed until after the redemption period (within six months after the sale date)
where applicable. Properties are not redeemable if there are taxes owing that are greater
than six years in arrears.
8)
A tax sale deed shall be provided to the purchaser for the fee of $100 to be paid at
time of the sale and provided at any time after the sale if the property was not redeemable
or after the six month waiting period if the property was redeemable.
4.3.0
Repealed.
4.3.1
Repealed.
5.0 Other Collection Policies
(a) Principal for less than $100 and interest for less than $50 can be written off for
accounts in arrears at the Treasurer's discretion.
(b) Interest charges on an account may be relieved by staff when it is determined that the
account has been in dispute and the process to settle the debt has been prolonged and the client is
not at fault.
(c) Interest charges on an account may be relieved by staff if it is determined that
insufficient support for the billing or insufficient follow up by staff has resulted in undue interest
charges.
(d) Where staff determines that both the taxpayer and staff may have been jointly
responsible for delays in billing, or in providing appropriate details to support or refute the
billing or for lack of timely follow up, staff may grant partial interest relief on an account up to
their applicable spending authorization limits.
(e) No adjustment to billings can be made, except as outlined above by any staff
member, unless where there was an error in the original billing and corresponding back up by
appropriate managerial levels of staff involved is provided.
(f)
No account will be sent to write off unless all efforts have been exhausted in its
collection and will only be so sent after recommendation of supervisor and concurrence of team
leader and manager.
(g) Only Council can approve final write off of any revenue accounts. Such write off
reports will be provided not less than once per year.
(h) After an assessment appeal is determined and any appeal from that decision is
decided, any taxes that were overpaid shall be refunded to the applicant, together with interest at
a rate equal to the rate actually earned by Halifax Regional Municipality on its short term
investments. The interest rate shall be determined and the interest calculated monthly but shall
not be compounded.
5A.0 Acceptance of Credit Cards
5A.1 The purpose of this section is to provide clarity to staff and customers as to the types of
revenues that credit cards may be used as a method of payment. The section balances the cost of
the merchant discount to HRM with the convenience to HRM customers.
5A.2 The types of revenue that may be paid by credit card from the effective date of this
section, are set out in Table 1 of Schedule 3.
5A.3 The types of revenues that may be paid by credit card when future technology is
implemented to enable such payments, are set out in Table 2 of Schedule 3.
5A.4 The types of revenues that shall not be paid by credit card, are set out in Table 3 of
Schedule 3.
6.0 SCHEDULES:
Schedules attached hereto form part of this Administration Order and are intended for
guidance and information purposes.
Schedule 1
Tax Sale Administration Fees
Schedule 2
Penalty Fees
Schedule 3
Credit Card Usages
7.0 SCHEDULE 2
(a)
For the 2020-2021 fiscal year, the fees under Schedule 2 shall not be charged until
the later of the:
(i)
due date set by Council under 4.2.2(b); or
(ii)
expiry date of any tax deferral program established due to covid-19,
providing the owner qualified for such program.
Schedule 1 - Tax Sale Administration Fees
Description of Fee Amount
Amount
Advanced Notice of Tax Sale Proceedings
$100.00
Title Search Fee - External (per current RFQ)
Actual
Title Search Fee - Internal (Migrated properties)
$75.00
Title Search Fee - Internal (Registry of Deeds Titles)
$200.00
Survey
Actual
Notice of Intention to Sell
$600.00
Preparation of Deed
$150.00
Deed Replacement Fee
$250.00
Registration of Deed and Certificate
Actual
Preparation of Land Transfer and Administrative Closing Costs
$250.00
Redemption Administration Fee
$400.00
Schedule 2 - Penalty Fees
Description of Fee Amount
Amount
Non-Sufficient Funds (NSF)
$40.00
Non-lienable Charge Collection Fee
10% of outstanding balance
Schedule 3
Credit Card Usages
Table 1
Revenue Types that May be Paid by Credit Card
Revenue Type
Where Accepted
Recreation Services
Recreation Centres
On-line
Parking at HRM-operated parking lots
Payment kiosks
On-street Parking
Parking meters
Parking and municipal fines
Customer Service Centres
On-line
Permits and development application fees
(including those taken on behalf of Halifax
Water)
Customer Service Centres
On-line
Publication and use fees (archives)
Copy fees
Municipal Archives office
Access to Records (FOIPOP) Requests
Duke Tower 7th floor
Customer Service Centres
Dog licenses
Customer Service Centres
Sales of Halifax Transit tickets and Halifax
Transit passes
Customer Service Centres
On-line
Halifax Transit fares (for HFXGO mobile
app)
On-line and mobile app
Payments to HRM Police including
Criminal records checks
Finger printing
Motor vehicle reports
Incident reports
Summons
Pardons
Access to Records (FOIPOP)
Requests
HRM Police facilities (where available)
Sale of HRM cemetery plots and cemetery
services
HRM cemetery office
Tax certificates
On-line
Property tax services including
Property tax bill reprint
Property tax statement
Redistribution of payment
Refund request
Power of Attorney or authorized
contact change
On-line
Property tax account payments providing
there is no merchant discount cost to HRM
and the payments are made using existing
payment channels
Payments may be made through a third-party
service provider
Table 2
Revenue Types that May be Paid by Credit Card (When Enabled by Technology)
Revenue Type
Where Accepted
Access to Records (FOIPOP) Requests
On-line
Halifax Transit fares
Fare technology (open payments)
Table 3
Revenue Types That Shall Not Be Paid By Credit Card
Revenue Type
Property tax accounts and local
improvement charges unless:
the payment is from a third party
service providers acceptable to
HRM; and
there is no cost to HRM.
Deed transfer tax
Inter-Governmental transfers including
grants in lieu of taxes and tax agreements
Invoiced general revenues and recoveries
including tipping fees
Payments to HRM from parties:
operating HRM facilities, or
selling items on consignment such
as Halifax Transit tickets and
Halifax Transit passes
Payments pursuant to tax information for
financial institutions under By-Law F-300
Halifax Water bill payments paid at HRM
Customer Service Centres
Notice of Motion:
December 6, 2005
Approved:
December 13, 2005
Amendment # 1
Notice of Motion:
July 4, 2006
Approved:
August 1, 2006
Amendment # 2
Notice of Motion:
June 15, 2010
Approved:
June 22, 2010
Effective Date:
July 1, 2010
Amendment # 3
Notice of Motion:
May 15, 2012
Approved:
May 22, 2012
Amendment # 4
Notice of Motion:
February 26, 2013
Approved:
March 5, 2013
Amendment # 5
Notice of Motion:
June 10, 2014
Approved:
June 24, 2014
Amendment # 6
Notice of Motion:
April 2, 2020
Approved:
April 14, 2020
Amendment # 7
Notice of Motion:
January 24, 2023
Approved:
March 7, 2023
Effective Date:
March 18, 2023
Amendment #8
Amending 3.3, 4.2.3, repealing 4.3.0, repeal and replace Table 1 Schedule 1, repeal and replace
Table 1 and 2 Schedule 2
Notice of Motion:
November 28, 2023
Approved:
December 12, 2023
Amendment #9
Amending 4.2.2(c)
Notice of Motion:
April 9, 2024
Approved:
April 23, 2024
Amendment #10
Amending 3.2, 4.1.2(b), 4.2.3(e), 5.0(a), 4.2.3(h)(6), Schedule 3 Table 3
Notice of Motion:
December 3, 2024
Approval:
December 10, 2024
Amendment #11
Amending Schedules 1, 2
Notice of Motion:
March 31, 2026
Approval:
April 14, 2026