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Parcel Tax

A parcel tax is a local government tax that may be imposed on the basis of a single amount for each parcel (unit), the taxable area of a parcel, or the taxable linear frontage of the parcel. Parcel taxes are distinct and separate from the property value taxes, which are levied on the assessed value of a property. However, a parcel tax, where applicable, is included on the annual property tax notice issued to property owners in June each year.

Council establishes a parcel tax by bylaw that must identify the service (for example, sewer), state the basis of the tax (unit, frontage or area), and specify the years for which the tax is imposed.

As the basis of levying a parcel tax, a local government must create a parcel tax roll. The roll lists the parcels to be taxed, including the name and address of the owners (or holder of a registered charge) of each parcel. Once prepared by the District of Lantzville, the parcel tax roll must be available for public inspection. If requested by an owner, the local government must omit or obscure the address, or other information about the owner, in order to protect their privacy or security.

Before a parcel tax is to be imposed for the first time, a Parcel Tax Roll Review Panel must consider any complaints respecting the parcel tax roll and must authenticate the roll.

The Community Charter provides that a Local Area Service (a municipal service that is to be paid for in whole or in part by a local service tax, aka parcel tax) may be proposed either by petition of the benefiting property owners or by the initiative of Council, for services that the Council considers provide particular benefit to part of the municipality or a business improvement area. A Local Area Service (LAS) is established by bylaw which also defines if the service will be paid for on a per parcel basis or on a frontage basis, and the term for repayment.

Providing community sewer service in Lantzville has been delivered through the establishment by bylaw of a Local Area Service for each expansion phase. The owners of property located within the boundary of the Local Area Service are assessed an annual parcel tax to repay the funds borrowed to complete the works, for the term of the borrowing. The Phase III Sanitary Sewer Collection System Local Area Service will be levied a parcel tax for the first time in 2022.

Ph III SSCS Parcel Tax Roll

For more information contact:

Raj Hayre, Director of Financial Services
Telephone: 250.933.8084
Email: rhayre@lantzville.ca

Last Modified: Mar 22, 2022
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