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Bylaw 1099-2026
Page 1
BYLAW #1099-26
The City of Beaumont
Property Tax Penalty Bylaw
WHEREAS, Section 344 of the Act allows Council to impose a penalty for non-payment of taxes
if the tax remains unpaid after the date shown on the tax notice; and
WHEREAS, Section 345 of the Act allows Council to impose a penalty on taxes remaining unpaid
after December 31 of the year for which they are levied;
Therefore Council enacts:
PART I - DEFINITIONS, AND INTERPRETATION
Purpose
1 The purpose of this bylaw is to authorize the imposition of and to
establish the methodology for the assessment of penalties on
unpaid taxes.
Definitions
2 In this bylaw:
(a) "Act" means the Municipal Government Act, RSA 2000, c M-26;
(b) "Taxes" mean property taxes including Supplementary Taxes, or
business taxes;
(c) "Current Taxes" mean Taxes including Supplementary Taxes for
the year for with they are levied.
(d) "Outstanding Taxes" shall mean the total amount of Taxes
including Supplementary Taxes due to the municipality.
Interpretation
3 The following rules apply to interpretation of this bylaw:
(a) headings, titles, and margin notes in this bylaw are for ease of
reference only;
(b) gender-specific words, phrases, and references are intended to
be gender-neutral, and the singular includes the plural as the
context requires;
(c) every provision of this bylaw is independent of all other
provisions and if any provision of this bylaw is declared invalid
by a Court, all other provisions of this bylaw remain valid and
enforceable; and
(d) references to bylaws and enactments in this bylaw include
amendments and replacement bylaws and enactments, and
regulations and orders thereunder.
Bylaw 1099-2026
Page 2
PART II - TAX PENALITES
Current Taxes
4 If the Current Taxes remain unpaid thirty (30) days after which the
tax notice has been imposed, there shall be added thereto by way
of a penalty, nine percent (9%) of the current Outstanding Taxes,
unless otherwise directed by Council, but no such penalty shall be
added prior to July 1st in any year on Current Taxes.
5 If the Current Taxes and penalties remain unpaid ninety (90) days
after which the tax notice has been imposed, there shall be added
thereto by way of a penalty, three percent (3%) of the current
Outstanding Taxes including penalties, unless otherwise directed by
Council, and the penalty shall be added thereto on the ninetieth day
after which the Taxes have been imposed or September 1st,
whichever is later.
6 If the Current Taxes and penalties remain unpaid one hundred and
fifty (150) days after which the tax notice has been imposed, there
shall be added thereto by way of a penalty, three percent (3%) of
the current Outstanding Taxes including penalties, unless otherwise
directed by Council, and the penalty shall be added thereto on the
one hundred and fiftieth day after which the Taxes have been
imposed or November1st, whichever is later.
Supplementary Taxes
7 Notwithstanding Section 4, 5 and 6 of this bylaw, Current Taxes
levied as a result of a Supplementary Assessment may be paid
without penalty up to and including thirty (30) days after the
mailing of a supplementary tax notice.
8 Upon any supplementary Taxes remaining unpaid after thirty (30)
days of the mailing of the supplementary tax notice, or December
1, whichever is later, there shall be levied a penalty of six percent
(6%) which shall be added to and form part of the unpaid
supplementary Taxes.
9 The unpaid balance of supplementary Taxes plus any penalty levied
under section 8 shall be classified as tax arrears.
Tax Arrears
10 Any Taxes and penalties remaining unpaid after the 31st day of
December of the current year shall be considered to be in tax
arrears.
11 Taxes that are in arrears thereby be subject to a penalty of twelve
percent (12%) of the Outstanding Taxes amount including
penalties, remaining unpaid on January 1st of the succeeding year
and a further penalty of five percent (5%) on April 1st of the
succeeding year and each year thereafter, so long as the Taxes
remain unpaid, unless otherwise directed by Council.
Bylaw 1099-2026
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PART III - TRANSITIONAL
Repeal
12 Bylaw 771-11 is repealed.
FIRST READING: March 24, 2026__
SECOND READING: March 24, 2026__
THIRD READING: March 24, 2026__
SIGNED THIS 24th day of March, 2026.
Lisa Vanderkwaak_________
MAYOR
Chelaine Winter___________
CLERK