HomeMy WebLinkAboutCS 32-03
REPORT TO FINANCE &
OPERATIONS COMMITTEE
Report Number: CS 32-03
Date: August 26 , 2003
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act, 2001, as amended
- Adjustment to Taxes
Recommendation:
1.
It is recommended that Report CS 32-03 of the Director, Corporate Services &
Treasurer be received and that:
2.
the write-off of taxes as provided under Section 357/358 of the Municipal Act,
2001 be approved; and,
3.
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 contained in this report
represents a gross cost of $28,667.36 with a net cost to the City of approximately
$7,327.00, 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 2003 Current Budget
allocation under General Government - Provision for Uncollectable Taxes. The 2003
budget provision is $316,304 and $64,808 including the above has been spent to-date.
Background: The Municipal Act provides the Treasurer with various tax tools
regarding the administration and collection of property taxes. Under the provisions of
the new Municipal Act, 2001, as amended, Section 357 of the Act (formerly Section
442) provides for the reduction of taxes due to fire, demolition, exemption, assessment
change or error and the tax reduction is applicable to the current year only. Section 358
of the Act, (formerly Section 443) allows for the reduction of taxes due to assessment
error and this section can be applied to property taxes for the two preceding years
(2001 and 2002).
Report CS 32-03
Date: August 26, 2003
Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes
Page 2
MPAC clerical errors are the result of incorrect assessment values being placed on a
property at the beginning of the year, or an incorrect assessment value placed on a
supplementary assessment notice, issued later in the year. When the City of Pickering
acquires property, the property becomes exempt from taxation and therefore, the taxes
have to be cancelled, as reflected in the attached report. Demolitions, fire damage,
and other physical changes to a property, such as removing or filling in a swimming
pool, result in a reduction in assessment and taxes.
Attachments:
1. Section 357/358 Adjustment to Taxes
Prepared By:
Approved I Endorsed By:
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Gillis A. Paterson
Director, Corporate Services & Treasurer
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Attachment
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
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ATTACHMENT#-L.. TO REPORT #..£_5. 3;¿- 03
CITY OF PICKERING
SECTION 357/358 ADJUSTMENTS TO TAXES
August, 2003
APP# NAME REASON FOR ADJUSTMENT YEAR ROLL NUMBER CITY REGION EDUCATION TOTAL
61/02 'City of Pickering Became exempt from taxation 2002 020-025-50100 1,065.83 2,074.31 1,058.58 4,198.72
61/02 'City of Pickering Became exempt from taxation 2003 020-025-50100 2,537.87 4,944.23 2,375.15 9,857.25
81/03 Invar Corporation Class change (commercial to industrial) 2002 020-022-06011 83.58 162.67 219.52 465.77
66/02 "Clty of Pickering MPAC clerical error - incorrect tax class 2001 030-011-16110 475.40 966.68 511.23 1,953.31
66/02 "City of Pickering MPAC clerical error - incorrect tax class 2001 030-011-16110 -475.40 -966.68 -511.23 -1,953.31
67/02 "City of Pickering MPAC clerical error - incorrect tax class 2002 030-011,16110 514.74 1,001.78 511.23 2,027.75
67/02 "City of Pickering MPAC clerical error - incorrect tax class 2002 030-011-16110 -514.74 -1,001.78 -511.23 -2,027.75
93/03 Darlene Hollins swimming pool filled in 2003 010-026-27000 20.69 40.32 19.38 80.39
75/03 F. Riley & G. Borja demolition 2003 010..019-33900 307.84 599.72 288.10 1,195.66
82/03 Laraine Paton demolition 2003 010-039..08500 455.04 886.50 425.85 1,767.39
80/03 Sherrie Gleed demolition 2002 010-018-12900 158.49 308.45 157.40 624.34
80/03 Sherrie Gleed demolition 2003 010..018-12900 343.63 669.46 321.60 1,334.69
83/03 Sean/Kelly Greene demolition 2003 010-021-16100 347.22 676.43 324.94 1,348.59
76/03 "'City of Pickering MPAC error -sIb exempt from taxation 2003 010-019-18705 604.94 1,178.53 566.14 2,349.61
94/03 Luis & Evelyn Caluste swimming pool filled in 2003 010-027-06200 12.24 23.84 11.45 47.53
90/03 David & Phyllis Agg demolition 2003 010-030-02800 322.16 627.62 301.50 1,251.28
95/03 Herbert & Jacquelin Officer destroyed by fire 2003 010..021-21062 680.11 1,324.97 636.50 2,641.58
100/03 Dina Martins demolition 2003 010-040-13700 211.43 411.92 197.88 821.23
99/03 Sheila Maltese demolition 2003 010-018-06400 175.93 342.75 164.65 683.33
7,327.00 14,271.72 7,068.64 28,667.36
Note: MPAC is The Municipal Property Assessment Corporation
. City of Pickering acquired property from Marinwood Holdings Ltd. Aug. 2/02 (1127 Bayly St)
.. Tax class change resulted in no tax increase or decrease
... City of Pickering purchased property on Voyager Ave. from Brydale Developments on Feb. 17/00