HomeMy WebLinkAboutCS 45-03
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REPORT TO COUNCIL
Report Number: CS 45-03
Date: November 26 , 2003
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act- Adjustment to Taxes
Recommendation:
1. It is recommended that Report CS 45-03 of the Director, Corporate Services &
Treasurer be received and that:
2. The write-offs 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 $104,403.43 with a net cost to the City of approximately
$21,112.64, 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 $85,920.64 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 new Municipal 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 & 2002).
Change in realty tax class can translate into lower property taxes if the property went
from industrial to commercial tax class or commercial to residential tax class. When
the City of Pickering acquires property, the property becomes exempt from taxation and
Report CS 45-03
Date: November 26, 2003
Subject: Section 357/358 of the Municipal Act- Adjustment to Taxes
Page 2
therefore, the taxes have to be cancelled, as reflected in the attached report.
Demolitions, and other physical changes to a property, such as removing or filling in a
swimming pool, or damage caused by fire result in a reduction in assessment and
taxes.
Attachments:
1.
Section 357/358 Adjustment to Taxes
Prepared By:
Approved I Endorsed By:
. GlI:-:~
I IS . aterson
Director, Corporate Services & Treasurer
~----
GAP:tp
Attachment
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
ATTACHMENT#...L- TO REPORT # (!.s 45'-0.~
CITY OF PICKERING
SECTION 357/358 ADJUSTMENTS TO TAXES
November, 2003
APPII
NAME
REASON FOR ADJUSTMENT
YEAR
ROLL NUMBER
CITY
REGION
EDUCATION
TOTAL
78/03 Cynthia Samuels& Thomas Rostrick Razed by Fire 2002 030-020-16503 132.94 258.72 132.03 523.69
79/03 Cynthia Samuels& Thomas Rostrick Razed by Fire 2003 030-020-16503 31.92 62.19 29.87 123.98
101/03 1375379 Ont LId & 1566137 Ont LId House demolished 2003 010-019-28500 133.06 259.22 124.53 516.81
97/03 City of Pickering Became Exempt 2003 020-016-29300 382.45 745.09 1,276.64 2,404.18
86103 Hoopp Realty Class Change 2002 010-030-06800 9,548.14 18,582.37 13,612.32 41,742.83
87/03 Hoopp Realty Class Change 2003 010-030-06800 10,813.88 21,067.31 26,937.91 58,819.10
88/03 Brigitte LaCourciere Razed by Fire 2003 030-004-27500 70.25 136.85 65.74 272.64
21,112.64 41,111.75 42,179.04 104,403.43
Note: MPAC is The Municipal Property Assessment Corporation