Funding for the program comes from commercial apple and pear growers and general property taxpayers in the Program’s service area. Growers pay through parcel taxes levied on a per acre basis. General taxpayers (including growers) pay taxes toward the Program based on the assessed value of their land.
Orchard Tax Rate
The parcel tax for orchard growers is $139.26 per acre of codling moth host trees.
Orchard Parcel Tax Rate Details
The parcel tax is set at $139.26 per planted acre, and has not changed since 2010.
Orchard Status and Appeals
Each parcel of property that is 0.3 acre or greater in size with 20 or more codling moth host trees (apple, pear, crabapple and/or quince) will be levied a parcel tax. The status of the orchard as of the end of January in each year will form the basis of the parcel tax assessment for that year.
It is the growers responsibility to inform SIR of any changes in their planted acreage. The planted acreage determines not only the parcel tax levied, but also the service that the orchard will receive (ie. number of sterile moths or mating disruption lures, number of traps, etc)
Any reduction in acreage that occurs between March 1 and April 15 may be appealed on an individual basis by May 15 of the same calendar year as the reduction. In the case of acreage reduction during this period, the property owner will still be levied the original parcel tax, but will be reimbursed the difference directly from the SIR Program.
The parcel tax will apply to acreage where stumps of codling moth host trees have not been uprooted, and to new orchards replanted with codling moth host trees, regardless of whether or not the trees are bearing fruit.
Determination of Parcel Tax Assessment
All properties being levied an SIR parcel tax will be assessed for a minimum of one acre.
For orchards greater than one acre in size and where host trees are planted in blocks, acreage will be determined based on canopy drip lines of the block(s).
For orchards greater than one acre in size and where host trees are not planted in blocks (e.g., golf courses, pastures, etc.), acreage will be determined based on the formula:
acres = number of apple or pear trees / 100
Orchards interplanted with codling moth host trees and non-host trees will be levied a parcel tax as follows:
- Interplanted orchards shall be defined as having planted acreage greater than one acre in size where the trees are planted in blocks, and where host trees are intermixed with non-host trees.
- The size of the interplanted orchard or block will be determined based on canopy drip lines of the block(s), and the percentage planted to host trees will be determined by tree count (i.e. number of host trees in block / total number of trees in block) x 100.
- If the total acreage of codling moth host trees planted on the parcel of land is greater than or equal to 50% of the total planted acreage of the parcel, then the total planted acreage of the parcel will be levied a parcel tax.
- If the total acreage of codling moth host trees planted on the parcel of land is less than 50% of the total planted acreage of the parcel, then 50% of the total planted acreage of the parcel will be levied a parcel tax.
Residential Tax Rate
Depending on the land value in your jurisdiction, the average urban property pays between $6-$12 per year in land value tax.
The following table shows the approximate tax impact on a typical residential property for some of the municipalities within the service area.
Municipality Residential Assessment (Land Only) SIR Property Tax Payment Osoyoos (RDOS) $150,000 $7.00 Penticton (RDOS) $150,000 $7.00 West Kelowna (RDCO) $250,000 $11.25 Kelowna (RDCO) $250,000 $11.25 Vernon (RDNO) $175,000 $8.25 Coldstream (RDNO) $200,000 $9.50 Salmon Arm (RDCS) $125,000 $6.00