HomeMy WebLinkAboutFIN 21-15 City o1
Report to
' Executive Committee
PI KERING
Report Number: FIN 21-15
Date: September 14, 2015
From: Paul Bigioni
Director, Corporate Services & City Solicitor
Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes
Recommendation:
1. That Report FIN 21-15 of the Director, Corporate Services & City Solicitor be
received;
2. That the write-off of taxes as provided for under Sections 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 referred to in
Attachment 1 of this report represents a gross cost of$15,309.79 with a net cost to the
City of approximately $4,218.02, 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
2015 Current Budget allocation under General Government— Provision for
Uncollectable Taxes.
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 is moved from industrial to commercial tax class or
commercial to residential tax class. Demolitions and other physical changes to a
Report FIN 21-15 September 14, 2015
Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes Page 2
property, such as 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.
Seven of the applications in Attachment 1 reflect the comment "razed by fire,
demolition." Two applications reflect the comment "ceases to be liable for tax rate at
rate it was taxed"; these applications will see a reduction in tax due to a change in use.
Two of the applications were to exempt properties from taxation as they are owned by
the City.
Section 358 of the Municipal Act allows taxpayers to have their assessments revised by
MPAC where they believe that they have been overcharged due to a gross or manifest
clerical error on the part of MPAC. On this basis, taxpayers are allowed to seek
reduction of their assessments for the current year as well as the 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. There are three applications in this report
that apply to this section where MPAC incorrectly assessed the property with an
inground pool.
The purpose of Sections 357 and 358 is to allow the municipality and MPAC to quickly
rectify assessment classification changes, and prior years' errors quickly without 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:
ULP#CfY
Karen Uphoff Stan a owski
(Acting) Supervisor, Taxation Divis on ead, Finance & Treasurer
•
Paul : gi• i
Direct•r, •rpo -te Services & City Solicitor
Report FIN 21-15 . September 14, 2015
Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes Page 3
Recommended for the consideration
of Pickering City Council
. /, � 2.1/ 20
Tony Prevedel, P.Eng.
Chief Administrative Officer
•
ATTACHMENT# I TO REPORT#, FIN r l
r- r N. N. n r n N. N. r CO to to
to tO to N LO to N LO N N to to LO N
C C) C) 0') C) C) M N C) C) C) N C) C) 01
w O
O
d N
O.•S'2
Fa
c
N CO CO to N O r co to M N ta)r N O C) 7 CO. O t0 CO N N y, ? O
5 t to o CN N to Cr v tri o m a O
p N r CD 0) to to co o (
I— N 7 a- t0 t0
N O W N 7 C) 7 N V N 7 CO to
C t0 O '7 O) O) CO O O C N V O
c u') r- (O V to Ni O (O O N. d o V
a N M. co N N co n N N
i0
. 0
Ui
N CO tO r C) O O) O 00 C) (O N
7 7 d' r O CO CO C) r O
N
C 0 try r-. h fn a o o ri o 7 N-
2 O N v r t CO n N O N tO r O
o CO C CO m o N C)�y
7 7 N 1`
W
CO CO
O to (O C) O I,- 7 CO O (O N
CO. W 7 xt 0) d' to (O r� 7 N 0
(O to t N O 0 O V W O (O CO 00
NN (N N N U N N (O V t V'
xi
N
N to to to to to v to to to v to N v to
(0 m 0 0 0 0 ,-- 0 0 0 0 0 0 0 0 0
N N N N N N N N N N N N N N
0 )-
C r
EN
Y
an N
U
4- Q .0 0 2
p
in g v o
d
,_' co 2
' E -2 -2' n
' m v v m E
U 43 Q m m 2 o
c c
°
M Cl) O > 0 c
u m m m N m 2 2 2
m
o E 3 > > 3 CO c
'-r, E O y y O
f l O Z U U Z 'O C C c '
u) EO L d d L EO L > > >
N_ O O N_ w O O O
O > > O w O 0) O) CO
I j N > > N m m 1 N N N
> > >
• 0 a rn rn O O O O V d )a, a, a a a
, a .5 m m $ .0 -o d . > m m m
;� 2 0 u 2 w y
m L O O y y L 2 2 2 0 0 0 O
0 o (n Z Z (n J J o (n ro (O a a a
V a
C X X
CD A 2 0 0 0
E (0 N a ¢ a
7 3 y N N N N N N
Q a) ° a) a a a) a a) a
co L L L L 2
C L L L
t t t w O O O O `
(0 a O O O O x 8 8 8 m a) a)
G 2 O O O O
O O O
$ U J
R O = = = = p « : .: a) a)
0 0 i K °' E E E a E 0 a E "V V V O. O. .50 V V V d a) d
. d d d d d E E 0 d d 'c 'c c
d E E E` w c X X = _ =oa s a s Oo a s
0) a) a y . ` O O d
1', V To -o E E a) V V -o
a) T. a) (a (0 N a) a) a) (0 N N
(0 N N N N 0 U (0 N N N O O O
a) CO t0 (0 N a1 al a) (0 N (0
C t0 t0 to t0 N Lc) Lc) u) CO to in in tO to
Q O N M 7 N (D r G O (N (V fN
N N N N
•