TOWNSHIP OF ESQUIMALT MEMORANDUM
MEETING DATE: April 13, 2026 Report No. ADM-26-017
TO: Council
FROM: Deb Hopkins, Director of Corporate Services
SUBJECT: Proposed AVICC and UBCM Resolution - Changes to Provincial Property Tax Deferment Program
INFORMATION:
At the Council meeting held March 16, 2026, Council resolved as follows:
That Council request the Mayor write to the Provincial Government and Union of BC municipalities regarding the proposed changes to the Property Tax Deferral Program, and specifically request that the Province introduce an income threshold so the program continues to function as originally intended, helping low-income seniors remain in their homes.
The letter has been sent to the province as directed, however the appropriate protocol for raising this matter with the Union of British Columbia Municipalities (UBCM) is through the submission of a resolution for consideration at the annual convention. To forward a resolution for consideration, it is strongly encouraged that resolutions be submitted to, and considered, at the applicable local area association first.
The deadline to submit resolutions for consideration at the Association of Vancouver Island Coastal Communities (AVICC) annual convention was February 12, 2026. This change to the provincial Property Tax Deferment Program emerged after the initial AVICC resolution submission deadline as part of the province’s Budget and Fiscal Plan 2026/2027 to 2025/2029, but there is an opportunity to provide late submissions by April 22, 2026. Late resolutions are not included in the resolutions package sent to members before the convention, but they are included in the report on late resolutions that will be distributed on-site. AVICC will only accept resolutions that were endorsed by the Council of an AVICC member local government which is also consistent with the requirements for submitting resolutions to UBCM.
To complete Council’s direction from the March 16, 2026 meeting, staff are requesting that Council review and consider endorsing the attached proposed resolution drafted by Councillor Cavens (Attachment 1).
If endorsed, staff will complete Council’s direction and submit the resolution to both the Association of Vancouver Island Coastal Communities and the Union of British Columbia Municipalities within the prescribed timelines for consideration at the annual conventions in April and September respectively.
RECOMMENDATION:
Recommendation
That:
WHEREAS the provincial property tax deferment program was established to help seniors and other eligible homeowners with limited incomes remain in their homes by allowing payment of annual property taxes to be deferred until the property is sold or transferred;
AND WHEREAS the 2026 provincial budget changes to the program, including increased interest rates and changes to the compounding formula, are making it significantly more expensive and risk reducing its effectiveness for lower-income seniors, while concerns about higher-income participants could be more appropriately addressed through targeted eligibility criteria;
THEREFORE BE IT RESOLVED that AVICC and UBCM urge the Province of British Columbia to review the recent changes to the Property Tax Deferment Program with consideration for the needs of low-income seniors on fixed incomes, including the introduction of an income threshold, so that the program continues to support low-income seniors as originally intended.
Body
REVIEWED BY:
1. Dan Horan, Chief Administrative Officer, Concurrence
LIST OF ATTACHMENTS:
1. Proposed Resolution from Councillor Cavens
2. Excerpt from the Province’s Budget and Fiscal Plan 2026/2027 to 2025/2029
3. Excerpt from the Government of British Columbia’s website on the Property Tax Deferment Program Interest Rates