Due Dates and Penalties (Late Payments)

Property Tax Due Date

Property Taxes are always due the first business day of July.

2023 Property Taxes are due on Tuesday, July 4, 2023.

Penalty Legislation

The City of Maple Ridge is mandated to follow the British Columbia Community Charter - Municipal Tax Regulation. The 10% penalty is set by this charter. Below is a link to the charter.

http://www.bclaws.ca/civix/document/id/complete/statreg/426_2003#section3

There is no appeal against the penalty without extraordinary circumstances such as, City Hall strikes or disruptions to normal municipal operation, or natural disasters. Penalty relief must be approved by city council.

Penalties for Current Taxes

Below is normally how penalties are administered for the City of Maple Ridge:

2 penalties are charged of 5% of outstanding taxes to total 10%
First 5% penalty is applied midnight after the property tax due date in July
Second 5% penalty is applied after midnight on the first business day of September
No other charges / interest is applied for current taxes
After December 31 current taxes become arrears

Penalties for Arrears and Delinquent Taxes (Taxes Outstanding for 1 & 2 Years Behind Respectively)

Arrears taxes is any outstanding property tax balance one year behind (after December 31)
Delinquent taxes is any outstanding property tax balance two years behind
From January 1, arrears and delinquent balances gain daily interest
The interest percentage charged is set quarterly based on the prime rate
Current interest rate charge can be found here https://www2.gov.bc.ca/gov/content/governments/local-governments/finance/requisition-taxation/arrears-or-delinquent-taxes-due-to-local-governments

For more information:
https://www2.gov.bc.ca/gov/content/governments/local-governments/finance/requisition-taxation/local-government-taxation/property-value-taxes/municipal-taxes