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HomeMy WebLinkAboutCS 48-09 Pty o¢~ REPORT TO EXECUTIVE COMMITTEE PICKERING Report Number: CS 48-09 Date: December 14, 2009 3 From: Gillis A. Paterson Director, Corporate Services & Treasurer Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes Recommendation: 1. That Report CS 48-09 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 $24,504.94 with a net cost to the City of approximately $4,703.61, 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 2009 Current Budget allocation under General Government- Provision for Uncollectable Taxes. The 2009 budget provision is $277,000 and $159,354.77 including the above has been spent to date. Sustainability Implications: This report does not contain any sustainability implications. 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, reduction of taxes due to fire, demolition, exemption, assessment change or error is allowed for 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. 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 48-09 Date: December 14, 2009 Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes Page 2 114 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. Four properties reflect "no recommendation" in their property taxes which is shown as having zeros in the corresponding columns. In general, "no recommendation" means that either a reduction in assessment was not warranted or further property tax reduction was not necessary as per the Assessment Act. If the property owner does not agree with MPAC's recommendation, they have the right to appeal to.the Assessment Review Board under subsection 7 of the Municipal Act, 2001. Attachments: 1. Section 357/358 Adjustment to Taxes - Taxable Prepared By: Approved / Endorsed By: Tracy Parson Gillis A. Paterson Acting, Coordinator Taxation Services Director, Corporate Services & Treasurer GAP:tp Cop : Chief Administrative Officer Recommended for the consideration of Pickering City Council Thomas J. uin Chief Administ vReDM M Officer ATTACHMENT#L.TO REPORT #Zi~g- l l_ O O O 0 O w Lo F- M O N CNN w 0 Fz(o t~ f`.R 0000000 aO 17 O N 07000(D 7 M 1~ OMMO J CO N CM N O 0000(0 Lf) r` vN I-- N I-- OCO (D ON0) 0 N 0)0 MNNO tPD_cor - M M---- 1 1 5 0 N0 co M r ( rN F Cl) 0 O co O N O 00) r 0 h 0 N h W O 0 NW 00 t-- M0N z NNN00 c")OOV 0100000100 Cli 0~W tO CO M(D CD I~~M O 001-1~ ON V NhOM w 0000 V N 0 O~CO OO~~MM a) c)NO')~ . r- r N N - N O W M0N O V 0000 mm CD 0co 00 MO 1-m OI- OM z r CO CO0Co LO 00N CO V 000000 0)(D 0000 CDN 0 r` V O N O O a) 0 0 0 O N O O O O M 0) fl- N Cl) N M N NO t-- 1-07 (D co (D N 00 a) a)(00)0 ON C0 N 0NN00 N 0 0 O w - N O 0'IT O(D O O 0) 0(0 M O f` 0000) 000 h t- 0) f` n Ma) O (0000 rN 00 (D 000000 (O 00- V CON O O _N 0 0 V' O O Co N O a) 0 0 0 'zr M 0( 0 0 0 0 .-N0a) 04 O COON OV N co i 04 It -It M~10 w OOOOO M MM CM 0000000 _O N 00 0000000 0 LU C) C> 1-- O N N N N O 001.- r- (D co O O O V V OO m 0(D04 0 0 0 0 0 0 f` O M Cl) Cl) M 000 0 N V t 7 N(D 0(D(D(D(D 0) M_ 7 P- f` t` t` M r-- 00 V (D(D(D 00) Z 'It 'IT ' 0 0 0 0 O O O O O O N 0 0 0 V O Z MMO~(ONNNNCOM~NNNNCD NOON t-c0 N N N N N N N M O O O O N M O N N N N J O O O O O O O O O O O O O O O O O O O O O O O O O 0 C. 0 0 C. 0 C. 0 0 0 _O 0 0 0 0 0 0 0 0 O_ 0 0 0 0 0 0 NN N('M NNN NN (`70M MMMN N Cl) 0 C. 0 0 0 0 0 0 0 0 0 0 C. 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