Rocky View County (RVC) council reviewed three late tax payment penalty cancellation requests at a meeting on Nov. 25, with two requests being denied, and one approved unanimously.
The first request came from a Cochrane ratepayer who moved in August 2013 and didn’t update their mailing address, as they were continuing to use the same post office box number.
RVC downloaded a land title showing new ownership at the Cochrane residence, and used the address listed to send an assessment notice in February and a property tax notice in May. Both notices were returned by Canada Post.
Administration contacted the ratepayer, who updated their address to a box number. Under the Municipal Government Act (MGA), it is the property owner’s responsibility to ensure mailing information is correct and current, and therefore, the penalty of $816.12 is due and payable.
“People know they have to pay taxes, and it is their obligation to let us know their correct address where they want to receive their mail,” said Deputy Reeve Lois Habberfield in a motion to deny the ratepayer’s request.
Councillor Greg Boehlke said he’d like to see the county pay half of the penalty, reducing the cost to the ratepayer, but Habberfield rejected the friendly amendment and said it “completely changes” the nature of her motion.
The motion was carried 5-3, with councillors Liz Breakey, Earl Solberg and Boehlke voting to approve the request.
“To make sure my taxes are paid, I actually come down to the county and make sure they are paid every year, and I don’t have to wait for a bill to know that needs to be done,” said Councillor Al Sacuta. “I think the penalty is appropriate.”
The second request came from a ratepayer whose property tax payment was received on July 21. A penalty in the amount of $595.55 was levied on July 1, as payment was due on June 30.
In a letter appealing the penalty, the ratepayer explained that a cheque was mailed to RVC “sufficiently in advance of the due date,” and that after noticing the lack of withdrawal from their bank account, contacted the county on July 10 to see if payment had been received.
The ratepayer was advised to call back a week later, and when the cheque had still not been received, electronically transferred the amount owed to the county. According to administration, the cheque the ratepayer claimed to have mailed was never received by RVC.
Habberfield made a motion to deny the request which was carried unanimously.
The third request came from Three Hills, stating that the cheque was dropped in the mailbox on June 30.
According to the ratepayer, the date (July 2) shown on the postmark is code for the Calgary Processing Plant, indicating that the letter must have been in the mail prior to July 1.
Administration said that in a review of the account, prior payments have always been received with postmarks before June 30, and no late penalties have been levied in the past.
