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HomeMy WebLinkAboutCS 25-02 42 Ciú/ o~ REPORT TO THE FINANCE & OPERATIONS COMMITTEE Report Number: CS 25-02 Date: October 9, 2002 From: Gillis A. Paterson Director, Corporate Services & Treasurer Subject: Section 441/442/443 of the Municipal Act - Adjustment to Taxes Recommendation: 1. It is recommended that Report CS 25-02 of the Director, Corporate Services be received; and that: 2. The write-offs of taxes as provided under Section 441, 442 and 443 of the Municipal Act, RS.O. 1990, as amended, be approved; and, 3. 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 $34,495.74 with a net cost to the City of approximately $6,927.80 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 2002 Current Budget allocation under General Government - Provision for Uncollectable Taxes. Background: The Municipal Act provides the Treasurer with various tax tools regarding the administration and collection of property taxes. Section 441 of the Municipal Act provides for the outstanding taxes to be "struck off the roll." Carrera Homes was a builder that went bankrupt and these taxes in the amount of $564.67 are still outstanding. Section 442 of the Municipal Act provides for the reduction of taxes due to fire, demolition, exemption, assessment change or error. Section 443 allows for the reduction of taxes due to assessment error. As you review the document, you will notice that most of the write-offs are for demolition or class change. Demolition of a structure can range from a house or part of house such as a carport. When the City of Pickering acquires property, the property becomes exempt for taxation purposes and therefore, the taxes for the property have to be Report CS 25-02 Date: October 9,2002 43 Subject: Section 441/442/443 of the Municipal Act - Adjustment to Taxes Page 2 cancelled as reflected in the attached report. Assessment errors range from wrong assessment value to the wrong supplementary assessment being issued on a property. 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. For Hydro One Networks, the returned assessment roll for the 2002 taxation year indicated that the property was taxable and it should have been assessed as a "payment-in-lieu" (PIL) property. The assessment class change for the Hydro One Networks property results in no revenue loss. The Hydro One tax class change is a housekeeping issue. Attachments: 1. Section 441/442/443 Adjustment to Taxes Prepared By: Approved I Endorsed By: ~ 1 ./! /) f! -. ;'/ / <' ../ ~ ..t411 JL¿ ~. Susan Aitkenhi?ad Coordinator, Taxation Services , ----&~ -> . Gillis A. Paterson Director, Corporate Services & Treasurer ,- GAP:vw Attachment Copy: Chief Administrative Officer Recommended for the consideration of Pickering City Council ,\. , . þ,TTACHMENï # -'-- TO REPORT#..Q...Ö)~ -0,;\ ~ ~ CITY OF PICKERING SECTION 441/442/443 ADJUSTMENTS TO TAXES October, 2002 APP# NAME REASON FOR ADJUSTMENT YEAR CODE ROLL NUMBER CITY REGION EDUCATION TOTAL 311.71 606.65 309.59 1,227.95 22.53 43.85 22.38 88.76 349.27 679.74 346.89 1,375.90 401.85 782.07 399.11 1,583.03 153.98 299.67 152.93 606.58 762.38 1,483.74 757.19 3,003.31 163.11 317.45 162.00 642.56 155.70 303.02 154.64 613.36 835.92 1,699.77 898.93 3,434.62 905.10 1,761.48 898.93 3,565.51 132.75 276.72 155.20 564.67 171.84 334.44 170.67 676.95 0.00 654.84 1,331.52 2,552.93 4,539.29 112.67 219.27 111.90 443.84 175.60 341.77 1,565.01 2,082.38 112.93 219.79 1,006.43 1,339.15 0.00 0.00 0.00 0.00 383.98 891.60 1,181.84 2,457.42 1,121.64 2,182.91 2,945.91 6,250.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,927.80 13,775.46 13,792.48 34,495.74 36/02 Accardi, Tony demolition 2002 010-021-09200 31/02 Kubicz, Waldemar demolition 2002 010-021-14310 34/02 Bureau, Y & Zappacosta, R. demolition 2002 010-040-02000 03/02 Tobin, Robert & Debra fire 2002 010-019-43994 07/02 Bennet, Donald in trust MPAC clerical error 2002 030-002-14210 25/02 City of Pickering became exempt 2002 010-018-08900 39/02 McVeigh, Lynda fire 2002 010-019-44372 38/02 Lamana, Rocco & Anna demolition 2002 010-021-15600 40/02 Brydale Developments MPAC clerical error 2001 010-018-14238 41/02 Brydale Developments MPAC clerical error 2002 010-018-14238 43/02 Carrera Homes(Parkland Mews) uncollectable 2000 010-038-00275 44/02 Michael Williams/Ontario Realty MPAC clerical error 2002 010-019-36600 Corporation prevo Pi! now Taxable, also 57,000 reduction 37/02 May Jeffries Estate MPAC clerical error 2001 010-018-20600 42/02 Knight, David & Carmela demolition 2002 010-018-06900 30/02 Speirs, Christopher class change - change of use 2002 030-004-08100 29/02 Thevenin & Gillespie class change - change of use 2002 020-016-24779 04/02 Hydro One Networks class change - now P.I.L. (same assmt) 2002 020-022-06850 24/02 Invar Corp/Ballycroy Inv. class change - change of use 2001 020-022-06009 23/02 Invar Corp/Ballycroy Inv. class change - change of use 2002 020-022-06009 20/02 Prodoch Holdings class change - PIL to taxable 2001 030-020-09500 21/02 Prodoch Holdings class change - PIL to taxable 2002 030-020-09500 Note: MPAC is The Municipal Property Assessment Corporation