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HomeMy WebLinkAboutBy-law 6067/02THE CORPORATION OF THE CITY OF PICKERING BY-LAW NO.6067 /02 Being a by-law of The Corporation of the City of Pickering to Establish a Property Tax Rebate Program for the Vacant Portions of Property in the Commercial Property Class or the Industrial Property Class. WHEREAS the Corporation of the City of Pickering (the "Municipality") is required to have a property tax rebate program for the vacant portions of property in the Commercial Property Class and the Industrial Property Class, both as defined in s. 363(20) of the Municipal Act, pursuant to s. 442.5 of the Municipal Act, R.S.O. 1990, c.M.45, as amended (hereinafter referred to as the "Act") and; WHEREAS s. 442.5 of the Act has been supplemented by Ontario Regulation Number 325/01 (hereinafter referred to as "Q.Reg. 325/01') and; WHEREAS the Council of the City of Pickering deems it appropriate to enact this By- Law for the purpose of establishing a property vacancy tax rebate program. NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE CITY OF PICKERING HEREBY ENACTS AS FOLLOWS: 1. In this By-Law: "assessment corporation" means the Municipal Property Assessment Corporation ("MPAC") or its successor; "base property" has, for the purposes of this by-law, the meaning prescribed by s. 2(1 ) of O. Reg. 325/01; "eligible property" means property that has been prescribed as such by the Minister of Finance (hereinafter referred to as the "Minister") in O. Reg. 325/01 for the purposes of s. 442.5 of the Act; "eligible property classes" means property that is in the Commercial property class or the Industrial property class as defined in s. 363(20) of the Act; "inspector" means either another person designated by the Treasurer of the Municipality or an employee of the Municipality, either of whom will conduct inspections and investigations pursuant to this by-law; "mixed use property" means if portions of a property are classified in different property classes on the assessment roll, each portion shall be deemed to be a separate property for the purposes of this by-law; "period of time" means the period of time provided for in s. 1, 2, 3 and 4 of O. Reg 325/01 unless otherwise provided for in this by-law; "time" is a reference to a period of at least ninety (90) consecutive days shall be read as a reference to a period of at least eighty-nine (89) consecutive days if the period includes all of the month of February; "Treasurer" means the Treasurer of theCity of Pickering; "use" for the purposes of this by-law, the following activities or factors, without some other activity, do not constitute the use of a building or structure of a portion of a building: i) Construction, repairs or renovation; ii) Heating, cooling, lighting or cleaning; or iii) The presence of fixtures. 2. This by-law shall apply commencing January 1,2002. 3. The provisions of this by-law shall be administered by the Treasurer of The City of Pickering. 4. This by-law shall apply where: a) a building or structure on property in an eligible property class is unused for at least ninety (90) consecutive days as provided for in s. 1(1) of O. Reg. 325/01 and for the purposes of this by-law such a vacancy shall be referred to as a "Complete Vacancy"; b) a portion of a building on property in the Commercial property class is unused for at least ninety (90) consecutive days and the unused portion of the building was clearly delineated or separated by physical barriers from any used portion of the building provided that the unused portion of the building was: (1) capable of being leased for immediate occupation; (2) capable of being leased but not for immediate occupation due to repairs, renovations or construction that was either needed or underway; or (3) unfit for occupation; as provided for in s. 1(2) of O.Reg. 325/01 and for the purposes of this by-law such a vacancy shall be referred to as a "Commercial Partial Vacancy"; c) a portion of a building on property in the Industrial property class is unused for at least ninety (90) consecutive days and the unused portion of the building was clearly delineated or separated by physical barriers from any used portion of the building as provided for in s. 1 (3) of ©.Reg. 325/01 and for the purposes of this by-law such a vacancy shall be referred to as an "Industrial Partial Vacancy"; Notwithstanding anything in this by-law, no property shall be considered entitled to any rebate relief under this by-law where the building, structure or portion of the building is: a) Used for commercial or industrial activity on a seasonal basis; b) Leased to a tenant who is in possession of the leasehold interest throughout the period of time; or c) Included in a subclass for vacant land under subsection 8(1) of the Assessment Act, R.S.O. 1990, c.A.31, as amended, throughout the period of time. Subject to Section 10 hereof, a property owner or its authorized agent may make a one application for the taxation year to the Municipality where the eligible property is located for a rebate of property taxes in respect vacant eligible property. 7. The application required by the Municipality shall be set out in Schedule "A". 8. The application shall be accompanied by such additional information and documentation as the Treasurer reasonably deems to be appropriate. The application shall be accompanied by a Statutory Declaration, sworn under oath or affirmed by the owner of the property that all of the contents of the application and the accompanying information are true and correct 10.The application for a taxation year shall be made after January 1 of the taxation year and no application shall be accepted later than the last day of February of the year following the taxation year. 11 .An interim application for a taxation year may be made for the first six months of the taxation year. 12.A copy of the application, or interim application, shall be forwarded to the assessment corporation for determination of the value of the eligible property. 13.An inspector may attend and make entry to the buildings and structures on the property at all reasonable times and upon reasonable notice to the owner or its manager for the purposes of: a) Verifying all information accompanying the application; b) Obtaining such other information from every adult person present on the property as is required to assist in determining the applicant's entitlement to the vacancy rebate; c) Requesting or obtaining from the owner or its manager any information or documents relevant to the determination of the applicant's entitlement to the vacancy rebate. 14.The Treasurer may, by written request sent by mail, delivered personally or by courier, require the owner or its manager to provide any information or documents relevant to the determination of the applicant's entitlement to the vacancy rebate. 15.The Treasurer may establish a reasonable time within which the owner or its manager is required to respond to a request made by the Municipality under Section 14 hereof. 16.As soon as practicable after receipt of: a) all of the information and documents relevant to the determination of the applicant's entitlement to the vacancy rebate; and b) the determination by the assessment corporation of the value of the eligible property; the Treasurer of the Municipality shall determine if the applicant is entitled to a vacancy rebate and, if so entitled, the rebate shall be calculated as follows: Multiply the applicable percentage derived from Paragraphs 18 or 19 hereof to the taxes applicable determined as follows: (a) Determine the apportioned taxes as the percentage that the value of the eligible property is of the base property multiplied by the taxes for municipal and school purposes for the base property, for the taxation year; (b) Determine the vacancy period as a percentage of the taxation year; and (c) Multiply the apportioned taxes by the vacancy percentage. 17. In the event the vacancy period begins after October 3 in the immediately preceding taxation year then the amount of taxes for municipal and school purposes under s. 15(i)(1) hereof is determined by adding the amounts as directed by s. 2(4) of O. Reg 325/01. 18.The amount of rebate in respect of eligible property in the Commercial property class shall be thirty percent (30%) of the taxes applicable to the vacant area. 19.The amount of rebate in respect of eligible property in the Industrial property class shall be thirty-five percent (35%) of the taxes applicable to the vacant area. 20.A rebate determined under s. 16 hereof shall be paid by the Municipality to the owner of the eligible property as soon as practicable following determination and a copy of the calculation shall be provided to the owner. 21. In the event a application is determined to be not entitled to a vacancy rebate the Treasurer shall advise the owner or its authorized agent, as the case may be, in writing. 22.A rebate shall be recalculated in the event that: a) taxes of the base property are reduced under s. 442 or s. 443 of the Act; or b) the assessment of the base property is changed as a result of the following: i) a reconsideration under s. 39.1 of the Assessment Act; ii) an appeal under s. 40 of the Assessment Act; or iii) a Court application under s. 46 of the Assessment Act. 23. If, as a result of a recalculation under s. 22 hereof the Municipality has paid or credited an owner an amount greater than that determined as a result of the recalculation then the Municipality may recover the excess amount. 24.1f, as a result of a recalculation under s. 22 hereof the Municipality has paid or credited an owner an amount less than that determined as a result of the recalculation then the Municipality shall pay or credit the owner the additional rebate amount as soon as practicable following the recalculation. 25.The Treasurer may calculate the rebate amount under this by-law based on an estimate of the amount of taxes for municipal and school purposes and then subsequently adjust the rebate amount when the amount of taxes is finally determined for the taxation year. 26.Any rebate that a property owner is entitled to under this By-Law may be set-off as a credit against any unpaid taxes or interest in respect of the property. 27. In the event a rebate is erroneously paid under this By-Law, the Treasurer may, within two years after the application for the vacancy rebate was made, notify the owner of the amount of the overpayment and any such overpayment shale be deemed to be taxes for municipal and school purposes. 28.The costs of the property vacancy rebate program shall be shared proportionately by the municipalities and school boards as the municipalities and school boards share in the revenue from the taxes on the property. 29. Interest on rebates determined under this by-law shall be paid in accordance with the provisions of s. 442.5(21 ) of the Act and s. 6, 7 and 8 of O. Reg. 325/01. 30.Any person who knowingly makes a false or deceptive statement in an application made to the Municipality or in any other document submitted to the Municipality under this by-law is guilty of an offence and is liable on conviction to a fine that is the greater of $500.00 and twice the amount of the rebate obtained or sought to be obtained by the false or deceptive statement. BY-LAW read a first, second and third time and finally passed this 2nd day of December, 2002. Wayne Arthurs, Mayor Bruce Taylor, Clerk Ci q ,,¢ Schedule "A" For Adjustment of Taxes for the Year Application for Rebate of Property Taxes For Vacancies in Commercial & Industrial Property Application No. 0142, INSTRUCTIONS The DEADLINE for submitting applications is February 28 of the year following the taxation year to which the application refers. Applications must be delivered to: Tax Section Corporate Services Department Tel: 905-420-4614 City of Picketing Fax: 905-420-53'13 Pickering Civic Complex One The Esplanade Picketing, ON L lV 6K7 Any pers. on who knowingly makes a false or deceptive statement in this application is guilty of an offence and upon conviction, is liable for a fine. To be eligible for a rebate, a building or podion of a building must satisfy the conditions described in Category I or Category 2 below. ELIGIBILITY (please check ~l to confirm eligibility) CATEGORY I - Buildings that are Entirely Vacant A whole commercial or industrial building will be eligible for rebate if: ¢-] the entire building was unused for 90 consecutive days. CATEGORY 2 - Buildings that are Partially Vacant A suite or unit within a commercial building will be eligible for rebate if, for at least 90 consecutive days it was: ~ unused; and ~ clearly delineated or physically separated from the used portions of the building; and I~] either L-] capable of being leased for immediate occupation, or undergoing or in need of repairs or renovations that prevented it from being available for lease for immediate occupation, or [-] unfit for occupation. A portion of an industrial building will be eligible for a rebate if for at least 90 days consecutive days, it was: ~ unused, and ~ clearly delineated or physically separated from the used portions of the building. EXCLUSIONS A building or portion of a building will not be eligible for a rebate if: it is used for commercial or industrial activity on a seasonal basis; during the period of vacancy if was subiect to a lease, the term of which had commenced; or during the period of vacancy it was included in a sub-class for vacant land. PROPERTY INFORMATION ~>, ~pc, dy >.r~dFe~.~iNunlber~nl~tr ee~) .................... ! '~-oii Ndrnber i(see yo .... tice of property assess ...... t, your property tax bill. ...... tact your local municipality) cih.,~ov, n'Munieipality, etCpickering ,i: Pm'Vi Ontario ,""°~'~'~°~' [ '', .... L__t_ Z_L1 ' ' Owner's Name Representative's/Agent's Name (if applicable) Mailiog Address (Number and Street) City/Tbw,, 'Z;unicipality, etc Phone Number Lla~,lng Adaress INumber and Street) I Plovince Postal Code C ty,Tc.,m ".~- c'~a~,t'z etc Province Postal Cede Description of Vacant Area DUIIUIil ~ fHJnlDe[ Attach sket¢ q if necessary) Size of Vacant PeriodofVacancy Must De at least 90cor'secJtl'.eaa,,o MPAC USE ONLY Area m SO, Ft. FROM TO Assessmerlt Sa Ft. Sq. FI Sa. F .~ Sa Ft _ I II, I certify that the information contained in all pages of this form and attachments is true and correct i GRAND Name of Appllcaet (pease pnnh Signature Date i TOTALL~ MPAC USE ONLY Signature - Date Nanle of Assessor (please print) : : ~iJ~iE~AL USE ONLY Signa ute , . Date -" . · '~- Name of Municipal Representative (please print) . . , MUNICIPAL USE ONLY Amount of Tax Rebate I he information on this form is collected under the authority of section 442.6 of the Municipal Act and Ontario Regulation 325/01 and it will be used only for the purposes of determining eligibility for a property tax rebate and the amount of the rebate in respect of vacant commercial and mcustrial buildings. Questions about the collectioCr of pe~ sonal information should be directed to your local municipal office. White - File Canary - Finance Pink - MPAC Gold -Applicant