To update the ownership on your Property Tax bill, a legal deed as registered on title at the Land Registry office is required. As per section 343 (6) of the Municipal Act, 2001 a tax bill will be delivered “to the taxpayer’s residence or place of business or to the premises in respect of which the taxes are payable unless the taxpayer (property owner or legal representative) directs the treasurer in writing to send the bill to another address”. The municipality will not discuss a Property Tax bill with any other person, other than the property owner or the designate. Verbal requests are not accepted.
As per section 345(1) of the Municipal Act, 2001 “a local municipality may, in accordance with this section, pass by-laws to impose late payment charges for the non-payment of taxes or any instalment by the due date”. As per the Property Tax Levy By-law “a percentage charge of 1.25 percent of taxes due and unpaid be imposed as a penalty for non-payment of taxes, or any installment thereof, and shall be added to any tax or installment remaining unpaid on the first day of default.”
It is the taxpayer’s (property owner) responsibility to ensure the municipality receives documentation regarding an ownership change or mailing address, to avoid unpaid taxes and penalty/interest charges.