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HomeMy WebLinkAboutCS 63-07 Cliff ()~ REPORT TO EXECUTIVE COMMITTEE 11 2 Report Number: CS 63-07 Date: December 10, 2007 From: Gillis A. Paterson Director, Corporate Services & Treasurer Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes Recommendation: 1. That Report CS 63-07 of the Director, Corporate Services & Treasurer 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 contained in this report represents a gross cost of $8,120.64 with a net cost to the City of approximately $2,089.35, 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 2007 Current Budget allocation under General Government - Provision for Uncollectable Taxes. The 2007 budget provision is $277,000 and $122,459.81 including the above has been spent to date. Sustainability Implications: implications. This report does not contain any sustainability Background: 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 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 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. Report CS 63-07 Date: December 10, 2007 Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes Page 2 11 3 Attachment 1 represents properties that are classified as taxable. 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. 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. Attachment 2 represents properties that are classified as Payment in Lieu (PILS). The three properties were sold to the City of Pickering, therefore resulting in exempt status as stated in Section 3 (9) of the Assessment Act. Attachments: 1. Section 357/358 Adjustment to Taxes - Taxable 2. Section 357/358 Adjustment to Taxes - Payment in Lieu Prepared By: Approved I Endorsed By: kC--" '![. . .. \- "" . I / ~ 1\\, " . ) I 'c>'- \(,ttt~ IL.:) - Tracy Parso s Acting, Coordinator Taxation Services ..:~~;~::~-.;":} .;~.;.;...-,~- , ~.~~1~' ~ c~__".- ~,== - Gillis A. Paterson Director, Corporate Services & Treasurer GAP:tp Attachment Co : Chief Administrative Officer Recommended for the consideration of Pickering City Council .f""" .11 I CITY OF PICKERING I SECTION 357/358 ADJUSTMENTS TO TAXES - PAYMENT IN LIEU December, 2007 APP # NAME REASON FOR ADJUSTMI YEAR ROLL NUMBER TOTAL 101/07 Ministry of Transportation 102/07 Ministry of Transportation 103/07 Ministry of Transportation Became Exempt Became Exempt Became Exempt 2005 030-008-11500 2006 030-008-11500 2007 030-008-11500 CITY $492.50 $497.80 $541.94 $1,532.24 REGION EDUCATION $960.78 $1,056.07 $1,101.88 $0.00 $0.00 $0.00 $3,118.73 $1,453.28 $1,553.87 $1,643.82 $0.00 $4,650.97 ~ ~ (J1 ,,~ :4 )j. () ::c ~ rn ~e.:" ::tt: 19.> ::;0 m .., >'""'\ '-' ~ :tt I~ v.. i~ W (; -.) CITY OF PICKERING ~ ~ ..... APP# NAME TOTAL 92/07 Henry/Frances Tillaart 97/07 Salvatore/Anna Moncada 96/07 Martha Yeboah 120/07 City of Pickering 119/07 Cougs (Brock Road) 118/07 Linda Wawryk 117/07 Mavij Development Inc SECTION 357/358 ADJUSTMENTS TO TAXES - TAXABLE December, 2007 REASON FOR ADJUSTMENT YEAR ROLL NUMBER Removal of Rogers TV Tower Filled in swimming pool Damaged by Fire Became Exempt House Demolished Damaged by Fire Commercial to Residential 2007 030-009-10600 2007 020-023-12200 2007 020-016-12513 2007 010-040-05000 2007 030-011-21800 2007 020-023-24100 2007 030-020-10902 CITY REGION EDUCATION $368.10 $748.43 $24.09 $48.98 $66.92 $136.07 $1.59 $3.24 $139.23 $283.09 $124.99 $254.14 $200.29 $407.22 $557.11 $1,132.74 $1,058.36 $17.72 $49.23 $1.17 $102.42 $91.94 $1,517.34 $2,174.89 $90.79 $252.22 $6.00 $524.74 $471.07 $2,124.85 $1,779.82 $3,469.67 h ~ -i :r> n :r: ~ m Z F- -\ r> ........!1 ;.0 rTI -0 o ~ ::w: ~> l\j, G""- \..-11; ~; -.j