HomeMy WebLinkAboutBy-law 7552/17The Corporation of the City of Pickering
By-Iaw No. 7552/17
Being a by-law to provide relief of financial hardship for low
income seniors and low income persons with disabilities.
Whereas Subsection 365(1) of the Municipal Act, 2001, S.0.2001, c.25, as amended,
(hereinafter called the "Aci"), authorizes a local municipality to pass a by-�aw to pravide
for the cancellation, r.eduction or refund of taxes for eligible property owners whose taxes
are considered by Council to be unduly burdensome, as defined in the by-law; and -
Whereas, the Council of The Corporation of the City of Pickering deems it desirable and
in the public interest to enact such a by-law;
Now therefore, the Council of The Corporation of the City of Pickering hereby enacts as
follows
1. In this by-law,
(a) "owner" means a person liable to assessment, in accordance with the
provisions of the Assessment Act in respect of real property located within the
geographic boundaries of the City of Pickering
(b) `°personal residence" means the residence ordinarily inhabited by the owner
(c) "spouse" has the same meaning as in Part alf of the Family LawAct
(d) "Cit�' means The Corporation of the City of Pickering
{e) "Treasurer`' means the treasurer or his/her designate of The Corporation of ihe
City of Pickering ,
(f) "late payment charges" means penalties and interest applied for. non-payment
of taxes in accordance with the Municipal Act, 2001 and City of Pickering By-
laws.
2. An owner is an eligible owner for the purpose of this by-law if:
(a) The person is at the time of making the application: ,
(i) 65 years of age or older and eligible and in receipt of the Guaranteed
. Income Supplement authorized under Part II of the O/d Age Security Act
(Canada); or
(ii) Eligible for and in receipt of an allowance, benefits or income support as a
person with a disability under the Ontario Disability Support Program Act,
1997; and
(b) The person has been an owner for` at least one year immediately preceding the
year to which the gcant applies.
3. A property is an eligible property for the purposes of this Sy-1aw if: �
By-law No. 7552/17 ' � Page 2
(a) For the purposes of'the Assessment Act, it is classified in the residential �
property class;
(b) It is ihe principal residence within the meaning of ttte Income Tax Act (Canada),
of an owner of the property or of ihe spouse of an owner, and .
(c) Every owner of the property is either an eligible owner or the spouse of an
eligible owner. � � �
4; Upon receipt of an application submitted in accordance�with section 5, 6, 7, 8 and 9
of this By-law, the Treasurer is authorized and direc#ed to provide eligible owner(s). .
of eligible properties located within the geographic boundaries of the City of �.
� Pickering, a tax rebate of finro hundred dollars ($200.00) in respect of real property
taxes imposed by the City on the eligible property in respect of which the tax rebate
is claimed.
5. Applications shall be in a form approved by #he Treasurer and sha�l include sucti
supporting material as may be required bythe Treasurer. .
6. Applications must be submitted by an eligible owner to the Treasurer on or before
August 18�'' of each year for which a tax rebate is claimed.
7. A separate application for a tax rebate is required to be completed for each year in
respect of which a rebate�is claimed. �
8. An application may not be submitted by an owner in respect of more than one �
property in any year. o �
9. No moce than one application may be submitted in respect of a property in any year.
10. The rebate, when approved,, shall be credited to the applicant's property tax account
without interest. Late payment charges that have been applied to the applicant's
property #ax account �in advance of a rebate having been credited to the account
shall not be cancelled, reduced or refunded. .' :�
11. If any section or portion of this By-law is found by a court of competenf jurisdiction
to be invalid, it is the intent of Council for The Corporation of the City of Pickering
that all remaining sections and portions of this By-law continue in force and effect.
12. That this By=1aw is to come into effect on the.11t'' day of April, 2017.
By-law passed this 11t'' day of April, 2017
David Ry n, y,-or� .�, .
A_:� � �� �
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, Debbie �h-i�Ids;�Clerkr-,�.
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