HomeMy WebLinkAboutCST 20-12 Citi __ Report To
Executive Committee
PICKERING Report Number: CST 20-12
Date: July 3, 2012 8 4.
From: Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes
Recommendation:
1. That Report CST 20-12 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 $219,097.80 with a net cost to the City of approximately
$48,267.15, 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 2012 Current Budget
allocation under General Government— Provision for Uncollectable Taxes. The 2012
budget provision is $276,310.00 and $193,895.18 (including the above) has been spent
to date.
Discussion: 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 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 or
flooding, result in a reduction in assessment and a corresponding reduction in property
taxes.
Five 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. In other words, these
applicants were reviewed by the Municipal Assessment Corporation (MPAC) and MPAC
Report CST 20-12 Date: July 3, 2012
8
Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes Page 2
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 under subsection 7 of the Municipal Act, 2001.
When the City purchased the land for the new Operations Centre, that land was taxable
and the property tax liability was approximately (gross) $124,800 per year. Now that
the City owns the land, the property tax revenue is no longer available and the
corresponding property taxes are being adjusted in this report. (The City share is
$25,655.)
Section 358 of the Municipal Act, allows the taxpayer to have their assessment revised
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 have the current year,
plus two prior years in which the application is made. 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.
Attachments:
1. Section 357/358 Adjustment to Taxes - Taxable
Prepared By: Approved / Endorsed By:
Stan Karwowski Gillis A. Paterson
Manager, Finance & Taxation Director, Corporate Services & Treasurer
GAP:dd
Recommended for the consideration of
Pickering Ci Council
jicaLle. f8, 2012
Tony Prevedel, P.Eng.
Chief Administrative Officer
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