Paying Property Tax

Online payments require three to five business days to process, and property owners are responsible for allowing their bank processing time to submit their payment to the Township of Brock. For example, for a payment that is made by a property owner on July 28 by online banking (for a July 28 due date), the payment processing is five days therefore, it will be received in Treasury on August 2. This is a late payment, and the property tax account will receive a late payment charge on August 1. Property owners are responsible for any fees and charges that may be imposed when making payments.

To help set up payment of property taxes through your bank using online banking application, consider the following:

• Login to your Banking App on your smart phone or computer
• Go to Bill Payments
• Select Manage Payees
• Select Add Payee – search for “Brock Township Taxes” or a similar payee referencing Brock Twp and property taxes (bank payee name may vary)
• Nickname (Optional) – adding the civic address of the property in this field can help with multiple properties or property owners during the year of sale or purchase
• Account Number (99999999999999) – This is the roll number located on the tax bill. Township of Brock roll numbers has 19 digits all begin with 1839. No spaces and no dashes.  The digits should look like this example: 18390#00###########.
• Accuracy is imperative as User Fees may apply to the correction of payments made to the wrong account. See Misapplied Payments for additional information.

For issues with your banking application, contact your bank to assist you with the bill payment set up. Not all banking applications are the same.

The Pre-authorized Payment Plan (P.A.P.) options are:

1. Installment due dates (Interim and Final); or,
2. Monthly – 1^st business day of each month.
3. Arrears – Bridge program specific to payment arrangements as approved by Treasury. These withdrawals occur the closest business day to the 20^th of each month.

Pre-Authorized Payment Plan 

·         Submit the Pre-Authorized Payment Plan form

• Amend banking information on the Pre-Authorized Payment Plan Change Form.
  
  
• Cancel the Pre-Authorized Payment Plan form.

Form submissions must be sent in writing fourteen (14) days prior to the next scheduled payment date.

If you pay your property taxes through your mortgage company, the tax bill you receive is the official receipt for your property taxes.

You may need to follow up with the municipality or your financial institution if you have:

• Changed mortgage companies and the new company will be paying your property taxes. Contact the new company concerning payment arrangements.
• Changed to your mortgage and/or your mortgage company is no longer paying your property taxes, pay the amounts of the property tax bill  on the due dates.
• Sold your property. Provide a copy of your property tax bill to your lawyer.

Property tax account refund requests must be sent in writing and be accompanied with proof of payment, letter of indemnity and statement of adjustment, where applicable. Property tax accounts with a balance owing will not be eligible for refunds. Additional fees may be charged according to the User Fees By-law.

Adjustments and rebates processed during the year will be applied to outstanding taxes. A refund may be requested in writing on property tax accounts with credit balances only. 

Complete the refund request form.

Misapplied, rejected or returned payments are subject to a fee as provided in the User Fee By-law.

Misapplied payments

Payments made to a tax account in error require the Misapplied Payment Form to be submitted to Treasury. 

Complete the misapplied payments form.

Dishonoured payments

After two dishonored payments property owners will no longer be eligible to use the pre-authorized debit plan or cheque payment methods for two years. Cash, certified cheques or money orders will continue to be accepted. To avoid this payment option loss, property owners may make full payment of the dishonored item and the related user fees within 90 days.   

Property owners requesting another copy of a tax bill, tax statement or reprint are to pay the user fee as shown in the User Fee By-law. 

In the year of purchase/sale of a property, the municipality does not provide documentation since the law office completes the property tax allocation on the owner’s behalf. The municipality is not involved in the allocation and is not privy to the details of the transfer. The property owner should use the statement of adjustments as provided by the law office retained for the purchase/sale of the property.

Property tax payments are applied in accordance with legislation. The payment is first applied against any late payment charges according to the length of time the charges have been outstanding, with the charges that have been outstanding the longest being discharged first. The payment is then applied in the same manner against the property taxes owing, with the property taxes that have been outstanding the longest being discharged first. 

Once a tax arrears certificate (T.A.C.) has been registered on title against a property, partial payments are not accepted unless the property owner and the municipality has entered into an extension agreement. If there is no extension agreement in place, a partial payment received on a tax account with a T.A.C. registered will be returned or refunded as appropriate.

Property tax arrears are subject to late payment charges. The current year is imposed penalties, while the previous years are imposed interest. The penalty is calculated at a rate of 1.25% on overdue taxes. A penalty is charged on the unpaid taxes the first business day of each month they remain unpaid. In addition, as long as the property taxes remain unpaid, interest will be added on the first business day each month thereafter.

Penalty and interest charges cannot be waived, except where an error has occurred by the municipality. This regulation is contained in the Municipal Act (M.A.), 2001 as amended.