HomeMy WebLinkAboutCS 36-10
city oo Report To
Executive Committee
PICKERING Report Number: CS 36-10
Date: September 7, 2010 304
From: Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes
Recommendation:
1. That Report CS 36-10 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 $1,494.59 with a net cost to the City -of approximately
$402.78 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 2010 Current Budget
allocation under General Government - Provision for Uncollectable Taxes. The 2010
budget provision is $275,185 and $128,969.94 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,
i
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 36-10 Date: September 7, 2010
305
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.
Six properties were incorrectly assessed by Municipal Property Assessment
Corporation as taxable. The parcels of land were designated to the City of Pickering as
temporary turning circles and are exempt from taxation.
One property reflects "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
Recommende for the consideration of
in ou c'
Picker
Tony Prevedel, P.Eng.
Chief Administrative Officer
ATTACHMENT #J.TO REPORT
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