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