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HomeMy WebLinkAboutCS 13-06 Clf,! o~ REPORT TO EXECUTIVE COMMITTEE Report Number: CS 13-06 Date: April 1 0, 2006 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 '13-06 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 $113,155.96 with a net cost to the City of approximately $24,416.33, 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 2006 Current Budget allocation under General Government - Provision for Uncollectable Taxes. The 2006 budget provision is $250,600 and $28,821.21 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 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 allows for the reduction of taxes due to assessment error and this section can be applied to property taxes for the two preceding years. 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. Report CS 13-06 Date: April 1 0, 2006 Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes Page 2 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: . /'....:;~~~~¿.;?f ~--._. . ~"""'r'#;-;' ~ -..-."... .-.- _.... ,/ £<-~ - Gillis A. Paterson Director, Corporate Services & Treasurer GAP:tp Attachment Copy: Chief Administrative Officer Recommended for the consideration of Pickering Cit Council C) Z õ:: W ~ U ñ: LL o ~ C3 t/) W ~ I- o l- t/) I-co Zo Wo ::EN t;~ ::) IIJ "" ::s C .. <i CXlLL It) M ~ It) M Z o ¡: U W t/) ...J ~ o I- Z o ~ U ::) C W Z o ffi W 0:: ~ C3 LI. W m ::E ::) Z ...J ...J o 0:: 0:: < W >- I- Z W ::E l- t/) ::) "" C < 0:: o LL Z o t/) < W 0:: W ::E < Z : : : Q. 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