HomeMy WebLinkAboutFIN 21-13 Cloy oio Report To
Executive Committee
1i0=11� Report Number: FIN 21-13
Date: October 7, 2013
From: Paul Bigioni
Director, Corporate Services & City Solicitor
Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes
Recommendation:
1. That Report FIN 21-13 of the Director, Corporate Services & City Solicitor be
received;
2. That the write-offs of taxes as provided under Section 357/358 of the Municipal
Act, 2001 be approved; and,
3. That the appropriate officials of the City of Pickering be authorized to take the
necessary action to give effect hereto.
Executive Summary: Not Applicable
Financial Implications: If approved, the write-off of taxes as referred to in
Attachment 1 of this report, represents a gross cost of$101,242.44, with a net cost to
the City of approximately $21,922.18, the balance being charged back to the Region of
Durham and the School Boards. Pickering's share of the costs will be charged to the
2013 Current Budget allocation under General Government—Provision for
Uncollectable Taxes. The 2013 budget provision is $286,359.00, and $93,795.85
(including the above) has been spent to date.
Discussion: The Municipal Act provides the Treasurer with various tax tools
regarding the administration and collection of property taxes. Under the provisions of
Section 357 of the Municipal Act, reduction of taxes due to fire, demolition, exemption,
assessment change or error is allowed. Change in realty tax class can translate into
lower property taxes if the property moved from industrial to commercial tax class or
commercial to residential tax class. Demolitions and other physical changes to a
property, such as filling in a swimming pool, or damage caused by fire or flooding, result
in a reduction in assessment and a corresponding reduction in property taxes.
Seven of the applications in Attachment 1 had their assessments reduced to reflect fire
damage or demolition.
Seventeen of the applications referred to in Attachment 1 had their assessment class
revised to a class with a lower tax rate.
128
Report FIN 21-13 D ate: October 7, 2013
Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes Page 2
Thirteen of the applications in Attachment 1 have no changes to their assessment, as
MPAC has verified that they are ineligible.
Section 358 of the Municipal Act allows taxpayers to have their assessments revised by
MPAC where they believe that they have been overcharged due to a gross or manifest
clerical error on the part of MPAC. On this basis, taxpayers are allow to seek reduction
of their assessments for the current year as well as the two prior years. This section of
the Act allows for the reduction of taxes due to such errors, once confirmed by the
Regional Assessment Office of MPAC.
Two of the applications referred to in Attachment 1 were incorrectly assessed by MPAC
as having a finished basement, and this report will adjust the related accounting
transactions to reflect the correct assessments for all eligible years.
The purpose of Sections 357/358 is to allow the municipality and MPAC to quickly
rectify assessment classification changes, and prior year's errors quickly without having
the property owner having to go through the formal assessment review process.
Attachments:
1. Section 357/358 Adjustment to Taxes -Taxable
Prepared By: Approved / Endorsed By:
;0l
Donna DeLong Stan Karwowski
Supervisor, Taxation Divisi• ead, Finance & Treasurer
Paul Big.A
Director. C•rpc ate Services & City Solictor
SK:dd
Recommended for the consideration of
Pickering City Council
' . &Jo" /c/, WO
Tony Prevedel, P.Eng.
Chief Administrative Officer
129
ATTACHMENT# I TO REPORT#fir!. j.--13
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