HomeMy WebLinkAboutCST 40-11
Report To
Executive Committee
PICKERING Report Number: CST 40-11
Date: November 14, 2011
49
From: Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject: Section 357/358 of the Municipal Act-Adjustment to Taxes
Recommendation:
1. That Report CST 40-11 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 $66,578.83 with a net cost to the City of approximately
$16,135.20, 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 2011 Current Budget
allocation under General Government - Provision for Uncollectable Taxes. The 2011
budget provision is $356,244.00 and $120,458.00 (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. Change in realty tax class can translate into
lower property taxes if the property went from the industrial to commercial tax class or
from the 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 or
flooding, result in a reduction in assessment and a corresponding reduction in property
taxes.
?.port CST 40-11 Date: November 14, 2011
Subject: Section 357/358 of the Municipal Act -Adjustment to Taxes Page 2
Eight properties reflected "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. These applicants were
reviewed by the Municipal Assessment Corporation (MPAC) and MPAC has determined
that these applications are not eligible for relief. If the property owner does not agree
with MPAC's recommendation, they have the right to appeal to the Assessment Review
Board (ARB) under subsection 7 of the Municipal Act, 2001.
Section 358 of the Municipal Act, allows the taxpayer to appeal an assessment as
provided by MPAC where they believe that they have been overcharged due to a gross
or manifest clerical error on the part of MPAC. They are allowed to appeal the current
year in which the application is made plus two prior years. This section of the Act allows
for the reduction of taxes due to such errors, once confirmed by the Regional
Assessment Office of MPAC.
The purpose of Sections 357/358 is to allow the municipality and MPAC to quickly
rectify assessment classification changes and prior year's errors quickly without having
the property owner having to go through the formal assessment review process with the
ARB.
Attachments:
1. Section 357/358 Adjustment to Taxes - Taxable
Prepared By: Approved / Endorsed By:
Donna DeLong Gillis A. Paterson
Supervisor, Taxation Director, Corporate Services & Treasurer
GAP:dd
Co : Chief Administrative Officer
Recommended for the consideration of
Pickering City Co cil
Tony Prevede , ffi 9A
Chief Administrative Officer
ATTACHMENT #-L--T0 REPORT #
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