Property Taxes
About
Property owners in the District of Houston are required to pay taxes based on the value of their property. These taxes are levied and collected by the District, which also collects and distributes taxes on behalf of the Province (school and police taxes), Regional District, Regional Hospital District, BC Assessment, and Municipal Finance Authority.
Property taxes are calculated by multiplying the tax rate set annually by Council by the assessed value of the property, as determined by BC Assessment.
You can view your property tax balance and make payments online using a credit card through the District’s tax portal:
Assessments
The BC Assessment is a publicly funded Crown corporation responsible for assessing property values across British Columbia. Properties are assessed as of July 1 each year under the Assessment Act to provide a consistent tax base for local governments.
Assessment Notices are mailed in early January, and property owners have until January 31 to appeal their assessment to BC Assessment.
Manufactured Homes
Manufactured homes are assessed and taxed in the same manner as other residential properties. The assessed value of the property won’t include the value of the land if your manufactured home is:
- in a manufactured home park not on reserve land, or
- on land privately owned by someone other than yourself.
If a manufactured home is destroyed during the current tax year, property taxes for that year remain payable. To ensure the manufactured home is not assessed in the following year, owners must contact the Manufactured Home Registry or BC Assessment by December 31.
If there are delinquent taxes owing on a manufactured home, the District will place a lien on the home. A lien prevents the home from being sold or moved until all outstanding taxes are paid.
Before a manufactured home can be moved, owners must:
- Obtain a tax certificate confirming all taxes are paid, and
- Submit an Application to Transport.
Applications must be filed with BC Registries and Online Services or through a Service BC Centre.
Contact BC Registries and Online Servicestax Rates
The elected Council of the District of Houston sets the tax rates by May 15 each year after approving the Five-Year Financial Plan. Rates vary by property classification, such as Residential, Utility, Major and Light Industrial, Business, Non-profit, and Farm.
The tax rate is sometimes referred to as a “mill rate” as the tax rate represents $1 for every $1,000 of a property’s assessed value. Some property taxes collected by the District are collected on behalf of other agencies. The Regional District of Bulkley Nechako and the Northwest Regional Hospital District requisition tax funds from the District. Council also sets property tax rates by classification to collect these amounts on their behalf.
Property tax notices are mailed out by May 31 each year. The statutory payment due date is July 2; however, the District of Houston has deferred the 2026 property tax due date to October 30, 2026.
A 10% penalty is applied to all unpaid taxes after the due date, including unclaimed Home Owner Grants. The penalty is a provincially legislated requirement and cannot be reversed for any reason.
Check Your Balance & Make a Payment
Property tax balances and payments can be managed using several convenient options. Choose the method that works best for you.
Visit us at 3367 ‑ 12th Street, Houston, BC
Office hours: 8:00 AM – 4:30 PM, Monday to Friday
Accepted payment methods:
- Interac Debit
- Cheque
- Cash
Mail a cheque to:
District of Houston
PO Box 370
Houston, BC V0J 1Z0
Please include a copy of your property tax notice or clearly note the roll number on your cheque.
Property taxes can be paid through your financial institution’s bill payment service.
To set up a payment:
- Search for “Houston”
- Select “Houston BC District of – Taxes”
- Use your 11‑digit roll number as the account number
If you need help locating your roll number, please contact our office at 250-845-2238.
View your balance and make payments online through the District’s tax portal: https://tax.houston.ca/
The portal includes step‑by‑step instructions on the Welcome page to register for a new account.
Please note:
- Your account is secured using a four‑digit Access Code
- The Access Code is located on your property tax notice above the due date
- If needed, the Access Code can also be obtained by contacting our office at 250-845-2238
Credit card payments are available through the portal. Please note that a 2.5% processing fee will apply.
To check your balance or ask questions about your property tax account, contact us at:
250-845-2238
8:00 AM – 4:30 PM, Monday to Friday
Grants & Deferment
Home owner grants
The Home Owner Grant is a provincial program that reduces the amount of property taxes you pay. All eligible home owners must apply for the grant each year through the Province of BC. If your mortgage provider pays your taxes or if you defer your taxes, you are still responsible for claiming the Home Owner Grant annually.
For more information on claiming your Home Owner Grant click the button below:
Home Owner Granttax deferment program
The Property Tax Deferment Program is a low-interest loan that allows eligible home owners to delay payment of property taxes on their principal residence. You may qualify if you are 55 years of age or older, a surviving spouse, a person with disabilities, or financially supporting a dependent child under the age of 18. Applications are available online May 1-December 31 each year.
For details and to apply call the Province of BC at
1-888-355-2700, or click the button below:
Overdue Property Taxes
Unpaid property taxes are subject to a 10% penalty and interest after the due date and remain outstanding until paid. Taxes become arrears after December 31 of the current year and delinquent after December 31 of the second year.
As required by legislation, properties with delinquent taxes must be offered for sale by public auction at a property tax sale held on the last Monday in September.
If you have unpaid utility bills or other debts related to the property, these will be added to your property tax account and are considered unpaid taxes for collection purposes.
Tax Sale
As required by legislation, properties with delinquent taxes must be offered for sale by public auction at a property tax sale held on the last Monday in September. Delinquent taxes are any taxes remaining unpaid on December 31, two years after the year the tax was imposed. If no one bids on the property, the municipality is deemed to be the purchaser.
Municipal Property Tax SaleTax Exemptions
The District of Houston offers several property tax exemption programs to support not‑for‑profit organizations, encourage development, and promote community revitalization. These programs are designed to help offset costs while supporting services, housing, and economic growth within the community.
Permissive Property Tax Exemptions
The Community Charter gives Council the authority to grant tax exemptions for properties used by various not-for-profit organizations that provide services that align with the purposes of the municipality. The goal is to provide support for not-for-profits that provide services or programs that benefit the residents of Houston or complement services offered by the District of Houston as a more cost-effective way of delivering enhanced services to the community.
Review the Full PolicyRevitalization Tax Exemptions
To encourage new development and reinvestment, the District offers revitalization tax exemptions to help offset the cost of construction or major renovations. These programs aim to support business development, job creation, and new housing opportunities. Eligible residential and commercial projects may qualify for property tax reductions for up to 10 years under one of the District’s revitalization programs.
Review Revitalization Programs