County updates rate penalties bylaw

By John Watson Local Journalism Initiative Reporter

Wheatland County has adjusted their Penalty, Tax Installment Payment Program (TIPP) and Auto Payment Withdrawal Option (AWPO) bylaw, 2024-32.

The drafted update was presented before council by Manager of Financial Services, Joel Chiasson, during the Feb. 18 regular meeting.

Changes to the previous bylaw, 2022-17, were proposed to assist in working towards generalized improvements both for county administration, as well as for local ratepayers.

“The changes proposed in this tax payment bylaw are aimed at providing clearer and more concise language, a refreshed format and flow to be consistent with other bylaws, some flexibility for administration in some areas such as the TIPPs process … and expanding details around the APWO program for delinquent payment plans,” said Chiasson.

Coun. Glenn Koester inquired about the listed penalty of five per cent on property taxes should they not be paid prior to or by the June 30 deadline each year. 

Chiasson explained the penalty does not adjust on a monthly basis. Rather, the flat five per cent penalty is applied on top of existing fees, and an additional five per cent is added should the fees not be paid by Dec. 1, of the respective year. 

This differs from how utility rate penalties work, as those are applied monthly; however for the arears on utilities, the county maintains a process where if rates are left unpaid quarterly, they are transferred to the tax roll and become as if they are taxes payable. 

“The interest is viewed differently; once it becomes transferred to the tax roll it becomes as if it is property taxes. It is separate service and concept than the utilities themselves,” said Chiasson. 

The maximum that someone in arears in utilities could be charged is five per cent a month for three months, then county administration uses a provision under the Municipal Government Act to roll those charges into the tax roll account.

“A couple of years ago, we did do a report on our taxes, the penalty on our taxes specifically, and our taxes are actually some of the lowest in the region for the penalty amount that we charge,” said Brian Henderson, chief administrative officer for Wheatland County. “Utilities on the other hand, are a little bit on the higher side, but the taxes are significantly lower.”

Council passed all three readings of the update to the bylaw unanimously without further discussion or debate. 

The full details of the changes made to the bylaw are publicly available via the County’s website and public meeting agenda for Feb. 18.