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THE CORPORATION OF THE MUNICIPALITY OF HASTINGS HIGHLANDS
BYLAW 2018-061
Being a Bylaw to Formally Adopt a Tax Billing & Collection Policy for the
Municipality of Hastings Highlands.
WHEREAS the Municipal Act, 2001 is the governing legislation that sets out tax
billing and collection processes and procedures.
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE
MUNICIPALITY OF HASTINGS HIGHLANDS ENACTS AS FOLLOWS;
1. THAT this policy will provide guidance to both Council and Staff and will
provide a basis for decision-making relating to tax billing and tax collection
procedures for all ratepayers in the municipality;
2. THAT this policy is designed to be implemented in accordance with the
governing legislation. Should there be any incongruences between the
policy and the governing legislation, the provisions of the governing
legislation will prevail;
3. THAT former Bylaw 2017-048 pertaining to this matter be hereby
repealed; and
4. THAT this Bylaw shall become effective upon passing.
ENACTED and PASSED in Council this 16" day of May 2018.
Vivian Bloom, Mayor (Ms.) PatPilg im, CAO/Clerk
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Hastings Highlands Finance Policy, Tax Billing and Collection
Bylaw # 2018 — 061
May 2018
MUNICIPALITY OF
HASTINGS
HIGHLANDS
FIN-O1 Finance Policy — Tax Billing
and Collection
Page 1 of 16
Hastings Highlands Finance Policy, Tax Billing and Collection
Table of Contents
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Supplementary and Omitted Assessments..............ccecceecsvecccucsceeseusccuvevensess Page 5
SOVEFANCES 0. cece cecc eee eeeneeeneeeaeene ecu eeueeseeeeeesaetanseasevaeeereresueeaneeuess Page 6
PAYMENTS... 0. cece cg cece cee eee teen eenesneeeeaeceenecnseeeeeevessseecuseenesuesuceteceteesneenrans Page 6
Pre-authorized Payment Plans...............cccccescseccsececceceeenesceceueueveveutessseeaeenes Page 8
Penalty and Interest for Non-PayMment.............ccccccccesceeasseceecescuceceevaseneeesenses Page 9
Late Payment Charge Adjustments................cccccceecseeseeceeecuscceseeeseuseuaveuseeunes Page 9
General Property Tax Account Adjustments................cceccseccesecussseseeeecuseauans Page 10
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Additional Tax Collection Tools. ...........ccccccecceceseeeeeceeceueceeeseeseseacueeeusseeeens Page 11
Tax Sale ProceedingS............ccccccceceececceceeceeeeccsececueseecueeuereueaecavenseenessans Page 12
Minimum Balance Write-off............ cc cccccccecceceeeceeceeseeceecueseveeucuserseasentensees Page 14
Municipal Property Assessment Corporation (MPAC) Adjustments.........0......... Page 14
Reporting Requirements & Legal Requirements................0.ccccccceeseveeveneceneuee Page 15
APPONGIX. 00... e ccc ee eee nee eee eaeeeen eee eeseesseeeeaeseeaesaeseeaestsueeuaneueceusuncanees Page 16
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Hastings Highlands Finance Policy, Tax Billing and Collection
Municipality of Hastings Highlands
Policy Type: Finance Policy Number: FIN-01
Policy Title: Tax Billing and Collection Policy Approval Date: May 16, 2018
1.0 Purpose
The purpose of this policy is to ensure that the municipality is in a position to manage its
accounts receivable effectively and to ensure timely collection to minimize outstanding
amounts owing to the municipality. This policy will assist with the ongoing success of
administration, more specifically; it will ensure prompt, efficient, courteous and
consistent service to all ratepayers of the municipality.
2.0 Scope
This document will provide guidance to Council and staff and provide a basis for
decision-making relating to tax billing and tax collection procedures for all ratepayers in
the municipality. It is designed to be implemented in accordance with the governing
legislation.
More specifically, this policy is written in compliance with the Municipal Act - Parts VIII,
IX, X and XI in particular, related Ontario Regulations made under the Municipal Act, the
Planning Act, the Assessment Act and applicable Municipal by-laws, as amended.
Should there be any incongruences between the policy and the governing legislation,
the provisions of the governing legislation will prevail.
3.0 Definitions
“Cancellation Price” means an amount equal to all the tax arrears owing at any time in
respect of land together with all current real property taxes owing, interest and penalties
thereon and all reasonable costs incurred by the municipality after the treasurer
becomes entitled to register a tax arrears certificate.
“Extension Agreement’ is a contract between the municipality and the registered owner
of the property to obtain information for collection purposes and/or collect tax arrears
including, but not limited to, title search fees, corporate search fees, registered or
certified mail, administrative charges, legal costs and tax sale costs.
“Municipal Tax Sale” is the sale of land for tax arrears according to proceedings
prescribed by the Act and Ontario Regulation 181/03.
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Hastings Highlands Finance Policy, Tax Billing and Collection
“Property Taxes” means the total amount of taxes for municipal, county and school
purposes levied on a property and includes other amounts added to the tax roll as may
be permitted by this policy and/or any applicable Provincial legislation.
“Tax Arrears” means any portion of property taxes that remain unpaid after the date on
which they are due.
“Third Party Cheque” is defined to be a cheque payable to another party other than the
Municipality of Hastings Highlands.
“Treasurer is the individual appointed by the municipality who is responsible for
handling all of the financial affairs of the municipality on behalf of and in the manner
directed by Council.
4.0
5.0
Review Cycle
4.1
This policy shall be reviewed by Council when required.
Tax Billing
5.1
5.2
5.3
5.4
A levying by-law passed by Council is required in advance of either an
interim or Final Tax billing.
Issued billings are to meet all requirements of Section 343 of the Municipal
Act. The treasurer shall send a tax bill to every ratepayer at least 21
calendar days from the date of the first installment due date. More
specifically, Section 343 of the Municipal Act identifies that tax bills shall
be sent to the ratepayer’s residence or place of business or to the
premises where the taxes are payable for as per the municipality’s
software system, unless the ratepayer directs the municipality otherwise in
writing. The direction for the delivery of tax bills and/or any other
applicable notices continues until it is revoked in writing by the ratepayer
(343(8)).
Interim tax billings shall be produced based on 50% of the annualized
taxes of the property for the previous calendar year. The tax billing may
include local improvement charges, area charges, business improvement
area charges and any special charges levied by the municipality or
provincial government. Outstanding charges authorized by legislation may
be added to the interim billing at one hundred percent.
Final tax billings are produced subsequent to the passing of the annual
municipal budget and are based on tax rates established by by-law from
the budget requirements of the Municipality of Hastings Highlands, County
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Hastings Highlands Finance Policy, Tax Billing and Collection
6.0
7.0
of Hastings and the Minister of Finance in relation to Education. The tax
bill will be based on the phased-in assessment value for the current year
as provided to the municipality by the Municipal Property Assessment
Corporation (MPAC). The tax billing may include local improvement
charges, area charges, business improvement area charges and any
special charges levied by the municipality or provincial government.
Outstanding charges authorized by legislation may be added to the final
billing at one hundred percent.
Due Dates
6.1
The specific due dates wiil be identified in both the Interim and Final levy
by-laws for the municipality. When possible, the municipality will endeavor
to allow additional time from the installment due dates to the last day of
the month for payment processing purposes as a courtesy to ratepayers
before applying penalty and interest charges.
Supplementary and Omitted Assessments
7.4
7.2
Supplementary tax bills are issued and mailed in the same manner as the
Interim and Final tax bills with the exception of a separate levying where a
by-law is not required. The number of installments and due dates of the
supplementary bills will be determined by the treasurer. Penalty and
interest charges will be assessed on supplementary taxes that are owing
past their designated due date at a rate of 1.25 percent.
There are two sections of the Assessment Act that allow for taxation of
rateable property not included in the annual revised assessment roll. They
deal with omissions and additions to the roll.
> Omissions — Section 33 of the Assessment Act allows for the
taxation of real property that has been omitted from the roll. The
provision allows for taxation in the current year, plus a maximum of
the two preceding years.
Additions — Section 34 of the Assessment Act allows for the
taxation of assessment that has increased in value or has been
added after the return of the last revised roll. These taxes apply to
the current year only.
Vv
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Hastings Highlands Finance Policy, Tax Billing and Collection
8.0
9.0
Severances
8.1
8.2
8.3
8.4
Property owners may apply for severances of their properties under the
authority of the Planning Act. If granted by the County Planning
Department, the assessment values must be split between all the parcels
of land. As part of their legislated services, MPAC divides the assessment
information.
Under Section 356 of the Municipal Act, the treasurer may divide the
assessment roll into the parcels being severed and direct the property
taxes accordingly.
As severed portions of the land are often sold, the municipality will not
recalculate the property taxes for a part year. It is understood that the
seller's and buyer’s lawyers would address who owes what as part of the
property sale process.
Consolidations are processed by MPAC at the written request of the
property owner. Property owners should contact MPAC directly.
Payments
9.1
9.2
9.3
All tax payments will be processed in accordance with Section 347 of the
Municipal Act. More specifically, when applicable, the payment shall first
be applied against late payment charges (penalty/interest) owing in
respect of those taxes according to the length of time the charges have
been owing, with the charges imposed earlier being discharged before
charges imposed later. Then the payment shall than be applied against
the taxes according to the length of time they have been owing, with the
taxes imposed earlier being discharged before the taxes imposed later.
Payments will be in the form of cash, cheques, debit, money orders, bank
drafts, pre-authorized payment plans, electronic and telephone banking
made payable to the Municipality of Hastings Highlands. All payments
from a recognized Canadian financial institution shall be applied to
individual tax accounts in accordance with the provisions contained in the
Municipal Act. Ratepayers are responsible for any fees and charges that
may be imposed when making payments.
Payments from financial institutions through telephone or electronic
banking are processed by the municipality the day they are received by
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Hastings Highlands Finance Policy, Tax Billing and Collection
9.4
9.5
9.6
9.7
9.8
the municipality. This is typically different (later) than the day you make
your payment. Therefore, please allow 3 to 5 business days from the time
you make a payment until it is processed.
* Please note financial institutions acknowledge that it may take 3 to 5
business days for the payee to post the payment to your account.
Cheques issued to the municipality for payment of taxes that are returned
from the bank as non-negotiable, will be subject to the municipality's fees
and charges by-law and the additional charge will be applied to the
property tax roll and payment of taxes reversed. If 2 cheques are returned
N.S.F. on a ratepayers account, personal cheques from that ratepayer, for
any transaction within the municipality, will not be accepted unless they
are certified. This restriction will be placed on the individual for a period of
1 year on the first restriction and if there is a reoccurrence of two more
N.S.F. payments, personal cheques will no longer be accepted from that
ratepayer.
Cheques issued to the municipality where the author has issued a ‘stop
payment’ and has not provided the required written notice, will be subject
to the municipality's fees and charges by-law and the additional charge
will be applied to the property tax roll and payment of taxes reversed.
Cheques that are post-dated will be accepted and held by the finance
department until the date indicated on the cheque. If the ratepayer does
not want the post-dated cheque processed, they must notify the
municipality, in writing, at least 5 business days prior to the date indicated
on the cheque. If proper notice is not received, the ratepayer is
encouraged to issue a stop payment on their cheque, however, applicable
return cheque fees will apply.
“Third party” cheques will not be accepted. A cheque payable to the
property owner and the Municipality of Hastings Highlands is not
considered to be a third party cheque and is to be accepted as payment.
Payments in U.S. Funds are not accepted. Any payments received in U.S.
Funds will be returned. Ratepayers are responsible for any fees and
charges that may be imposed when making payments.
In person payments only ~ Should a ratepayer wish to pay their property
taxes in person on the last day of the month (within courtesy grace period)
at the municipal office building, they must do before 12 noon or they will
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Hastings Highlands Finance Policy, Tax Billing and Collection
10.0
9.9
be subject to any applicable penalty/interest charges owing as of the first
of the next month.
Payment of taxes will be accepted at the Municipality of Hastings
Highlands office building during regular operating hours or via mail to:
Municipality of Hastings Highlands
33011 Highway 62 North
P.O. Box 130
Maynooth, ON KOL 2S0
Pre-authorized Payment Plans
10.4
10.2
10.3
10.4
10.5
10.6
Ratepayers whose property tax account is not in arrears are eligible to pay
current taxes through monthly pre-authorized electronic payments from
January through to December.
Monthly pre-authorized payments are not subject to any late payment
charges for the non-payment of taxes on the due dates.
All pre-authorized payments are processed on the 23rd day of each
month. If the 23rd falls on a non-business day, the payments will be
processed on the next business day.
Under the pre-authorized payment plan, all approved ratepayers agree to
pay the required amount that is necessary for their tax account to be paid
in full by year end, December 31° (* Note - Small balance write-off may
apply). Under this program, the ratepayer also agrees that from time to
time, depending on the amount required that the municipality may or may
not notify them if there is an increase in the debit amount required.
If 2 pre-authorized payments within any 12 month period are returned by
the bank on a property tax account, enrollment in the pre-authorized
payment plan will be terminated immediately without notice. The property
owner may re-apply after a period of 1 year if all eligibility criteria are met.
If there is a reoccurrence of 2 pre-authorized payments returned
thereafter, enroliment in the pre-authorized payment plan will be
terminated indefinitely.
Ratepayers who are eligible to sign up for the pre-authorized payment
plan can do so by downloading an application form from the municipality's
website, by visiting the municipal office during hours of operation or by
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Hastings Highlands Finance Policy, Tax Billing and Collection
emailing the finance department. Please allow a minimum of 5 business
days for processing lead time.
11.0 Penalty and Interest for Non-Payment
12.0
11.1
11.2
The maximum rate under Section 345 of the Municipal Act, 2001 for
penalty and interest for non-payment of taxes is 1.25 percent per month.
The municipality adheres to this legislation and is set by municipal by-law.
The purpose of penalty and interest is to ensure ratepayers pay on time
and this is also a revenue tool for the municipality to recover monies
remitted to other tax authorities when ratepayers do not pay their taxes on
time. By law, the municipality is required to pay the County of Hastings
and the Minister of Finance in relation to Education even if the municipality
does not receive payment from the ratepayer for their property tax
account.
Late Payment Charge Adjustments
12.1
12.2
Late payment charges are adjusted only in the following circumstances:
a Taxes are adjusted under Sections 354, 357 or 358 of the
Municipal Act.
va Taxes are adjusted following an Assessment Review Board (ARB)
decision
a Taxes are adjusted in accordance with a decision of the courts
> In the event penalty or interest or both was charged as a result of
the municipality's error or omission, it shall be at the discretion of
the treasurer to decide whether or not the penalty or interest
amount should be adjusted.
Penalty and interest will not be adjusted on property tax accounts that
claim they did not receive a tax bill or claim it was sent to the wrong
address. Section 343 of the Municipal Act identifies that tax bills shall be
sent to the ratepayer’s residence or place of business or to the premises
where the taxes are payable for, unless the ratepayer(s) directs the
municipality otherwise in writing. The direction for the delivery of tax bills
and/or any other applicable notices continues until it is revoked in writing
by the ratepayer (343(8)). Therefore, it is the responsibility of the
ratepayer to inform the municipality, in writing, of any changes and/or
updates to their property address.
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Hastings Highlands Finance Policy, Tax Billing and Collection
* A change of address form is available to all ratepayers by contacting the
finance department.
13.0 General Property Tax Account Adjustments
14.0
15.0
13.1
If a payment is processed incorrectly by the ratepayer or the ratepayer’s
financial institution, it is up to the ratepayer to inform the municipality of
this error. More specifically, at the written request of the ratepayer, an
adjustment can be made by the treasurer to correct the error. Please allow
10 business days for the adjustment to be processed once received.
Furthermore, any penalty and interest incurred as a result of the error is
the responsibility of the ratepayer.
Refunds
14.1
14.2
Change will not be returned for cheques accepted in excess of the amount
due on the tax account. Should a credit appear on the tax account as a
result of the payment, it will be applied to subsequent installments not yet
due in the current year. However, at the written request of the ratepayer, a
refund cheque will be issued, after allowing sufficient time (15 business
days) for the ratepayer’s cheque to clear their financial institution. The
minimum amount for a refund request to be processed will be $50, unless
the amount is in excess of the next tax installment that is yet to become
due.
Banks requesting refunds on funds paid to the municipality to settle
municipal ratepayers tax accounts will send a written request
accompanied by a written verification from the registered property
owner(s) that the municipality is to reimburse the funds paid.
Tax Collection
15.1
15.2
15.3
There are five basic incentives set out by legislation to promote timely
payment of taxes as follows; Penaity/interest, bailiff action, collection
agency, rent attornment and tax registration/tax sale.
Penalty and interest for non-payment of taxes is defined within this policy.
Bailiff action - Section 349 of the Municipal Act, provides that taxes may
be recovered with costs as a debt due to the municipality from the
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Hastings Highlands Finance Policy, Tax Billing and Collection
16.0
17.0
15.4
15.5
15.6
taxpayer originally assessed for them and from any subsequent owner of
the assessed land or any part of it.
Collection agency - Section 304 of the Municipal Act provides that if a
municipality uses a registered collection agency in good standing under
the Collection Agencies Act to recover a debt, including taxes, payable to
the municipality, the collection agency may recover its costs as long as the
costs do not exceed the amount approved by the municipality. The cost in
this case is paid up front by the municipality and added to the ratepayers
property tax account as amount to be recovered.
Rent attornment - Section 350 of the Municipal Act provides that where
taxes are owed in respect of any land occupied by a tenant, the
municipality may seize the rents of an income producing rental property
upon giving proper notice. It is a severe action and should only be initiated
after adequate notice.
Tax registration/tax sale - Property taxes (including any part thereof) that
are in arrears for 2 years or more are eligible for tax registration under
Part XI of the Municipal Act. The municipality will endeavor to work with
the ratepayers by encouraging the ratepayer to either make full payment
or a mutually agreed upon payment plan before sending a property to tax
sale.
Amount Owing Added to Tax Roll
16.1
Section 398 of the Municipal Act allows the municipality to place unpaid
fees and charges owing to the municipality on to the property tax roll to
which the services were provided regardless of who was in receipt of the
said service.
Additional Tax Collection Tools
17.1
17.2
Advertising in local media - The municipality will endeavor to advertise tax
installment due date(s) in the media. The treasurer will decide what media
is best for advertising the tax installment due date(s).
Tax arrears notices - The municipality will endeavor to send out tax
arrears notices after each tax installment due date in an effort to collect
unpaid taxes on property tax accounts. These notices will be mailed a
minimum of 1 week after the tax installment due date to allow for
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Hastings Highlands Finance Policy, Tax Billing and Collection
18.0
17.3
17.4
payments to be processed. Property tax accounts with arrears owing less
than $5.00 will not be mailed notices as they are subject to small balance
write-offs. Any administrative costs associated with preparing the arrears
notices are subject to the municipality's fees and charges by-law and the
additional charge will be applied to the property tax roll.
Courtesy tax sale proceedings letter — In an effort to work individually with
property owners, the municipality will endeavor to send each ratepayer
whose property tax account is in tax arrears 2 years or more a courtesy
tax sale proceedings letter advising of the tax arrears situation and asking
for payment in full or satisfactory payment arrangements to be made at a
mutually agreed upon date. If acceptable payment arrangements are
made, the account will be monitored for compliance and follow-up is done
by telephone or in writing as required.
The municipality will endeavor to send each ratepayer whose property tax
account is approaching the 2 year tax arrears threshold a courtesy tax
sale proceedings letter to inform them of their situation and make them
aware of the legislation.
If no reply is received and/or sufficient payment arrangements have not
been made as a result of tax arrears notices and/or courtesy tax sale
proceedings letters, additional collection efforts may be used at the
discretion of the treasurer. If the municipality has been unable to secure
payment of the tax arrears or a firm, suitable repayment plan, the
municipality will commence municipal tax sale proceedings by registering
a tax arrears certificate against the property.
Tax Sale Proceedings
18.1
18.2
18.3
In each year, the municipality will review its property tax aged ledger
summary for individual property tax accounts that are at 2 years or more in
arrears. if acceptable payment arrangements are not negotiated, then all
properties that meet legislated criteria will be subject to the municipal tax
sale process.
The municipality uses a third party tax collection specialist to administer
the tax sale process on property tax accounts.
Once a property is registered and tax sale proceedings have begun,
payment of taxes owing is required in full. Otherwise, an extension
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Hastings Highlands Finance Policy, Tax Billing and Collection
18.4
18.5
18.6
agreement must be signed. The ratepayer has one year from the time the
tax arrears certificate is registered to pay the cancellation price to the
municipality, otherwise the property is subject to public tax sale as per
Part XI of the Municipal Act.
The Municipal Act provides that the property may be sold by sealed
tender, or public auction. The municipality's preference is by sealed
tender. Tenders are opened in an open forum, recorded as received, and
then reviewed to ensure completeness of the tenders submitted. (Note:
Council may make a bid or tender on a property, by resolution, but they
must have a public purpose for the property.) The highest tender or two
highest tenders, if more than one is received, is retained. The minimum
acceptable bid is the cancellation price (in addition a tender must have a
certified deposit that is at least 20% of the amount tendered). Notice is
sent to the highest bidder requesting payment of the balance of the
amount tendered, applicable land transfer tax, and accumulated taxes to
date. All tax sale costs are added to the individual property tax account
balance. Payment must be received from the highest bidder within 14
days from the date of the notices of highest bidder being mailed by the
treasurer. Upon receipt, the treasurer shall issue a receipt and declare the
highest bidder to be the successful purchaser. If no payment is received
within 14 calendar days of the mailing of the notice, the deposit is
forfeited. A notice is then sent to the second highest bidder and the
process repeats.
The proceeds of a sale under section 379 of the Municipal Act shall,
a (a) Firstly, be applied to pay the cancellation price;
> (b) Secondly, be paid to all persons, other than the owner, having
an interest in the land according to their priority at law; and
va (c) Thirdly, be paid to the person who immediately before the
registration of the tax deed was the owner of the land.
Vesting - Where there is no successful purchaser, a notice of vesting may
be issued and the treasurer shall register a declaration to that effect at the
local land registry office. Council has two 2 years to decide whether to
vest a property. The Municipal Act allows for inspection of the property
including an environmental assessment. Council may re-advertise for
another tender or auction within 2 years without writing off the tax arrears.
If Council decides not to vest, Council may choose to write off the taxes
and issue a tax cancellation certificate. Each year the treasurer may
prepare a list of such properties for annual write-off thereafter. Council
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Hastings Highlands Finance Policy, Tax Billing and Collection
may also decide to write off all or part of the taxes with the purpose of re-
registration of the tax arrears and repeating the tax sale process from the
beginning. If Council decides to vest the property, the tax arrears will be
written off and the property may be declared surplus and advertised for
sale
19.0 Minimum Balance Write-off
20.0
19.4
In some circumstances there remains a balance owing on a taxpayers
account after a payment is received. When the remaining amount is small
enough that the additional cost of collection would not be deemed
worthwhile, it may be expedient to write the amount off. The municipality
authorizes the treasurer to approve such write-offs for outstanding
amounts less than $5.00.
Municipal Property Assessment Corporation (MPAC) Adjustments
20.1
20.2
20.3
20.4
Vacancy rebates - A property owner may be eligible for a vacancy rebate
on their commercial or industrial taxes if the building has not been used for
any purposes for a minimum of 90 days. Please contact the municipality
for more information.
Request for reconsideration - A property owner may be eligible to have
their property reassessed if they feel that there are discrepancies in the
original assessment. Forms can be obtained online at:
hitp://www.mpac.ca/property_owners/forms.asp.
Section 357/358/359 application - A property owner may be eligible to
have their property assessment adjusted by MPAC if any one or more
reasons apply under Section 357, 358 and 359 of the Municipal Act. The
current owner may revert up to three years back if applicable, and if
approved by Council. Applications can be obtained from the Municipal
Office
Direction of School Board Support - If a change is required, the property
owner or tenant will be asked to complete an Application for Direction of
School Support form. The form can be obtained from the local school
board office or MPAC. As required by section 16(3) of the Assessment
Act, changes to school support designation must be made in writing.
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Hastings Highlands Finance Policy, Tax Billing and Collection
21.0 Reporting Requirements
21.1 The treasurer shail include the municipality's outstanding arrears total in a
quarterly treasurer’s report to Council.
22.0 Legal Requirements
22.1 By law (Section 311 (13) Municipal Act), the municipality is required to pay
the County and the Ministry of Finance in relation to Education levy
amounts owing on a quarterly basis even if the funds have not been
collected by the municipality for the individual property tax accounts.
Page 15 of 16
Hastings Highlands Finance Policy, Tax Billing and Collection
23.0 Appendix (See Attachments)
Appendix 1 — Property Tax Account Mailing Address Change Form
Appendix 2 ~ Supplemental Tax Billing Information Letter
Appendix 3 — Pre-authorized Debit Sign up Form
Appendix 4 — Cancellation of Pre-authorized Debit Form
Appendix 5 — Property Roll Refund Request Form
Appendix 6 — Property Roll Credit Transfer Request Form
Page 16 of 16
Vivian Bloom Tel: 613-338-2811 or
Mavor Ba 2 Toll Free 877-338-2818
¥ Municipality of Fax: 613-338-3292
HASTINGS HIGHLANDS
Pat Pilgrim Email:
CAO / Clerk #33011 Hwy 62, P.O Box 130 [email protected]
Maynooth, Ontario, KOL 2S0
PROPERTY TAX ACCOUNT
MAILING ADDRESS CHANGE FORM
DATE:
ROLL #’S:
ALL PROPERTY OWNER
NAMES:
OLD MAILING ADDRESS:
NEW MAILING ADDRESS:
PHONE #: EMAIL:
ALT] PROPERTY OWNER SIGNATURES:
Administration Use Only
Date Completed Completed by (Initial)
Changed in Voter View: Changed in MPAC
e inorder to complete any Name Changes please contact The Hastings
Land Registry Office in Belleville to “Register your New Name”
e 199 Front Street. Suite 109. Belleville, On. K8N 5H5. 613-968-4597
Tel: 613-338-2811 ext # 299
Vivian Bloom
Mayor ~ 2 Toll Free 877-338-2818
Municipality of Fax: 613-338-3292
HASTINGS HIGHLANDS Oe ONS SO"
Pat Pilgrim #33011 Hwy 62, P.O Box 130 Email:
CAO / Clerk Maynooth, Ontario, KOL 2S0 [email protected]
Supplemental Tax Bill Information
Dear Property Owner.
We are writing to advise you that you are receiving this “BLUE” Supplemental Tax
Bill as an assessment change has been made to your property, based on
information provided to us from Municipal Property Assessment Corporation
(MPAC). Reasons for this change could be the result of a Request for
Reconsideration, a complete demolition, addition to existing building, a complete
rebuild or simply an assessment coding change.
This “BLUE" Tax Bill is in addition to the original “YELLOW” Tax Bill that was
previously mailed on
Please either:
1. Add (+) This amount owing to your most recent Tax Installment, due
for a new total.
OR
2. Subtract (-) This credit amount from your most recent Tax Installment,
and simply pay the difference. (If any)
Those who are currently enrolled in the Monthly Preauthorized Payment Plan
(PAP) may request in writing to have this supplemental bill recalculated & added
into the monthly amount.
We encourage you to contact us if you have any questions or concerns.
Amber Olmstead
Financial Analyst Receivables & Taxes
Tel: 613-338-2811 or
Toll Free 877-338-2818
Vivian Bloom
Mayor =
” Munieiraly of Fax: 613-338-3292
HASTINGS HIGHLANDS
Pat Pilgrim Email:
CAO / Clerk [email protected]
#33011 Hwy 62, P.O Box 130
Maynooth, Ontario, KOL 2S0
CONFIRMATION OF PRE-AUTHORIZED PROGRAM DEBIT (PAP) SIGN UP
Property Tax Account must be. current ata: $000 balance in orderto Sigh up.
Please fill in this form and return to the office of the Municipality of Hastings Highlands with a
personal cheque unsigned and marked VOID. This cheque will be used for verification purposes.
PAYOR NAMES:
DATE:
ADDRESS:
CITY: PROVINCE: POSTAL CODE:
TELEPHONE #: EMAIL ADDRESS:
For the purposes of paying property taxes for ROLL#:
If Additional Roll #’s:
THIS FORM GIVES AUTHORIZATION FOR
The Municipality of Hastings Highlands, #33011 Hwy #62, P.O Box 130, Maynooth, ON,
KOL 250 to debit Payor's Account (Check One)
Yes No
ACCOUNT NAME:
FINANCIAL INSTITUTION (Name & Transit #):
ACCOUNT #:
VARIABLE AMOUNTS PAYABL ES Y EACH MONTH (2 VARIABLE AMOUNTS per
year January & July will be calculated by the Municipality for the purpose of the tax account to be
at a $0 Balance come December 31 in each given year )
CONFIRMATION OF PRE-AUTHORIZED PROGRAM DEBIT (PAP) SIGN UP
Payment Start Date 23°° OF (MONTH/YEAR ONLY)
Pre-Authorized Debit is for (Check One) PERSONAL. BUSINESS purposes
PRE-NOTIFICATION TERMS
For Variable PADs the Payee has agreed to pay the required amount that is needed for their tax
account to be at a Zero Balance at the end of December. The Payee has agreed that we may reduce
or waive the pre-notification for variable amount PADs and agree that advance notice is not
required prior to the debit being processed. The January Variable is based on ‘% of the previous
year’s taxes unless there has been tax adjustments during that given year which may alter that
calculation to be lessen or more.
WE have read and understood the terms of this authorization and acknowledge receipt of copy
thereof. (Joint Accounts require both signatures)
Signed Dated
Signed Dated
Note:
The PAD Agreement may be cancelled provided notice is received 15 days prior to the
PAD monthly date- and not to exceed thirty (30) days before the next scheduled PAD. A
Cancellation Notice is required to be filled out and may be obtained at the Municipal
Office. if any of the above details are incorrect, please contact us immediately at the above
information. If the details are correct, you do not need to do anything further and your Pre-
Authorized Debits will be processed and start on the Payment Date indicated above.
You have certain recourse rights if any debit does not comply with these terms. You have
the right to receive a reimbursement for any PAD that is not authorized or is not consistent
with this PAD Agreement. To obtain more information on your recourse rights, contact
your financial institution or visit www.cdnpay.ca . (Exception; If a Funds Transfer PAD and
coded “650” or “83” , CPA Member initiating the Funds Transfer must advise that the
Payor will not have recourse within the CPA Rules.
CONSENT FOR DISCLOSURE OF PERSONAL INFORMATION
I, &
Authorize The Municipality of Hastings Highlands to disclose the personal
information listed above for the purpose of this PRE-AUTHORIZED DEBIT (PAD)
SIGN UP document, until such time as the CANCELLATION OF PRE-
AUTHORIZED DEBIT FORM IS COMPLETED.
Date:
Signatures: &
Tel: 613-338-2811 or
Toll Free 877-338-2818
Fax: 613-338-3292
Vivian Bloom
Mayor
Municipality of
HASTINGS HIGHLANDS
Pat Pilgrim Email:
CAO / Clerk receivables@hastingshighlands.
°r #33011 Hwy 62, P.O Box 130 ee “8
Maynooth, Ontario, KOL 2S0
CANCELLATION NOTICE OF PRE-AUTHORIZED DEBITS (PADS)
Date:
I/We (Payor Names):
Cancel my/our authorization to issue (Personal or Business) pre-authorized
debits in the current amount against roll #:
Effective on: .
We acknowledge that this cancellation does not terminate any other
obligation that I/We may have with the Payees.
Ali Property Owners to
Sign:
Payor/Valid Signing Authority(ies)
Where the Payor’s account agreement requires the signature of two or
more signing authorities, the signatures of all such person are required for
the purposes of this Cancellation Notice.
Note: Subject to the terms of any agreement between a Payor and Payee
including their Payor’s PAD Agreement, a Cancellation Notice may be
provided to a Payee by way of registered mail, telephone, Internet, e-mail,
fax or prepaid courier and must be provided in compliance with the notice
requirements for cancellations, if any, set out in the applicable Payor’s PAD
Agreement.
Vivian Bloom Tel: 613-338-2811 or
Mayor - San, oo Toll Free 877-338-2818
Municipality of
Fax: 613-338-3292
HASTINGS HIGHLANDS
Pat Pilgrim Email:
CAO/ olerk #33011 Hwy 62, P.O Box 130 [email protected]
Maynooth, Ontario, KOL 2S0
Property Roll Refund Request
Date:
|, would like to request a refund of over
payment.
Roll # in the amount of S
| understand this refund will be processed in accordance with the Municipalities accounts
Payable Schedule. | will be mailed the refund within 30 days of this request being filed with the
Municipal office.
Please forward the Refund to:
Alt Owners Signature:
Staff Notes:
Tel: 613-338-2811 or
Vivian Bloom
Mayor oy 26) Toll Free 877-338-2818
Municipality of .
HASTINGS HIGHLANDS Fax: 613-338-3292
Pat Pilgrim #33011 Hwy 62, P.O Box 130 Email:
CAO / Clerk Maynooth, Ontario, KOL 2S0 [email protected]
Property Roll Credit Transfer Request
Date:
| hereby authorize the transfer
of credit in the amount of $ from,
Roll # to be directed to;
Roll # $
Roll # $
Roll # $
{ understand this transfer of credit will be processed in accordance with the
Municipalities Accounts Payable Schedule. | will be mailed a copy of the transaction for
my personal records. Any outstanding balance(s) will be my responsibility.
Please forward the receipt to the following address:
Ail Owners Signature:
Staff Notes: