My dad died months ago, so why must he still pay council tax?
A COUNCIL tax bill landing on the doorstep of my late father’s empty property was one of the last things I expected during the pandemic.
But it turns out that empathy and understanding are currently in short supply at town halls. Even recently departed loved ones must continue paying for council tax services.
My dad, Elan, died last October after a long battle with Parkinson’s disease. Myself and my siblings then took ownership of his assets in December – and we thought we had got through the stressful legal process of managing his estate.
That was until June when an unexpected council tax demand for
£1,200 arrived for his old retirement flat. This, it turned out, was because we had failed to sell the property within a poorly-publicised six-month window – a period which for a large part (late March through to May) the property market was effectively closed because of Covid-19.
Most homeowners have to pay council tax, but there are exemptions – for example, if the occupants are students.
Owners of empty properties that they have been unable to sell are given a two-month council tax exemption before they need to start paying again. Homeowners also don’t have to pay council tax on a property they own if they move into a care home.
Our dad’s retirement flat, in Borehamwood, Hertfordshire, became eligible for this exemption once he moved into a care home in February 2018. It was where he stayed in until he sadly passed away.
Dad’s council tax exemption continued after his death while the family went through the legal process of taking ownership of his assets, known as probate.
These exemptions were clearly listed on the back of the bill from Hertsmere Borough Council. But the rules then changed with little warning.
Once probate was granted in December 2019, we were not told that the clock was ticking. That is, unless Dad’s house was sold within six months, council tax would be charged again. A fact not mentioned on the back of Hertsmere Borough Council’s tax bill.
A six-month exemption may seem reasonable in ‘normal’ times, but these are far from normal times. Between late March and May, the property market was effectively closed due to lockdown.
We did accept an offer for the flat in March and were all set to exchange. But once the country went into lockdown, the offer was withdrawn. The purchaser was spooked by the warning to stay indoors.
Estate agents were then unable to host viewings, so we lost out on two months of our six-month exemption window.
Even as we have come out of lockdown, much of the elderly target market for my dad’s type of property has been reluctant to view, preferring instead to continue shielding.
Data provided to The Mail on Sunday by property website Rightmove shows that retirement properties under offer between February and July this year were on the market for an average 86 days. This compared with 69 days during the same period last year.
Stephen Tetlow, managing director of estate agent Mackenzie Smith, says demand from potential buyers for retirement flats is driven primarily by a need to move for health or safety reasons. So it can take time for buyers to emerge.
He adds: ‘It is not uncommon to find retirement properties standing empty or remaining unsold for longer than six months. Lockdown and the need for likely buyers to be self-isolating or shielding has further reduced buyer activity.’
My plea for the exemption window to be widened has so far fallen on deaf ears at Hertsmere Borough Council. So, until we can finally sell the property, we are stuck paying for a dead person’s share of the council’s general expenditure, provision of adult social care and a police and crime commissioner. Services my Dad can no longer use. It means an added expense on top of the council tax that my brother, sister and I already pay on our own respective properties.
Hertsmere Borough Council insists council tax exemptions are a matter for central government. It told The Mail on Sunday: ‘While we are sympathetic to the difficult financial situation many residents find themselves in as a result of lockdown, we are currently not able to extend council tax discounts or exemptions on empty homes. Anyone seeking further advice on this matter should speak to us direct.’