HomeMy WebLinkAboutBy-law 8062/23The Corporation of the City of Pickering
By-law No. /23
Being a by-law to provide property tax relief to eligible
heritage property in the City of Pickering.
Whereas Subsection 365.2 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that a local municipality may establish a program to provide tax reductions or refunds in respect of eligible heritage property;
And whereas the Council of a Municipality may in a by-law delegate its authority in
accordance with Section 23.1 of the Municipal Act, 2001;
And whereas The Corporation of the City of Pickering finds it in the public interest to provide financial assistance in the terms set out in this by-law as an incentive for property owners to renovate, restore and maintain heritage property in the City of Pickering;
And whereas for the purpose of administering the program to provide tax reductions or
refunds in respect of eligible heritage properties in the municipality, the City of Pickering finds it would be expedient to delegate execution of heritage easement agreements to the Director, City Development & CBO, or designate;
Now therefore the Council of The Corporation of the City of Pickering hereby enacts as
follows:
Part 1: Definitions
“Act” means the Ontario Heritage Act, R.S.O. 1990, c. O.18, as amended.
“Assessment Corporation” means the Municipal Property Assessment Corporation.
“City” means The Corporation of the City of Pickering or the geographic area of the City
of Pickering as the context requires.
“Council” means the Council of The Corporation of the City of Pickering.
“Eligible Property” means a property or portion of a property located within the limits of the City,
(a) that is designated under Part IV of the Act;
(b) that is part of a heritage conservation district under Part V of the Act, except for
properties listed without having Historical or Architectural Significance within the Whitevale Heritage Conservation District Guide;
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(c) that is subject to a Heritage Easement Agreement with the City under Section 37 of the Act;
(d) that complies with the additional eligibility criteria set out in this by-law;
(e) that has a realty tax class of R – Residential, and a realty tax qualifier of
T - Taxable; and
(f) that is in a good and habitable condition, as determined by the City.
“Heritage Easement Agreement” means an agreement made under Section 37 of the Act, which sets out easement or covenant obligations with respect to but not limited to the preservation of heritage features and value of heritage property and is registered on
title to an Eligible Property in the Land Registry Office, and which is enforceable by the
City against the Owner and subsequent Owner of an Eligible Property.
“Owner” means the registered owner(s), from time to time, of an Eligible Property, and includes a corporation and partnership and the heirs, executors, administrators and other legal representatives.
“Program” means the Heritage Property Tax Relief Program.
Part 2: Delegation
2.1 Council of The Corporation of City of Pickering delegates the authority to execute a Heritage Easement Agreement between an Eligible Property Owner and the City of Pickering to the Director, City Development & CBO, or designate.
Part 3: Application and Eligibility
3.1 An Owner of an Eligible Property must make an application to the Program by submitting the prescribed application form to the City no later than the last day of February in the year following the year for which the Owner is seeking to obtain a heritage property tax reduction or refund. Applications received after this
deadline will not be accepted.
3.2 Upon acceptance of a satisfactorily completed application by the Director, City Development & CBO, or designate, and if necessary in consultation with the Heritage Committee, the Director, or designate may approve a Heritage Easement Agreement and execute the agreement for registration on title to the
Eligible Property. Once the registration is confirmed, the City’s Finance
Department shall enroll the Eligible Property in the Program.
3.3 Applications to the Program must be made each year that an Owner wishes an Eligible Property to be considered for a heritage property tax reduction or refund.
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3.4 In order to determine eligibility for the Program, the Owner consents to the inspection of the Eligible Property as and when deemed necessary by the Director, City Development & CBO, or designate.
3.5 Where multiple Heritage Easement Agreements are registered on title to one
parcel of land comprising an Eligible Property, multiple heritage property tax
reductions or refunds will not be provided in respect of the same heritage features of the Eligible Property.
3.6 The Program is subject at all times to funding made available by Council in its annual budget. This by-law does not obligate Council to provide funding for the
Program, and the heritage property tax reduction or refund contemplated by this
by-law may be eliminated by Council through repeal of this by-law at any time with no notice whatsoever to any affected persons.
3.7 The Program is subject to any regulations that the Minister of Finance may make governing by-laws on tax reductions or refunds for heritage property.
Part 4: Non-Compliance
4.1 In the event that:
(a) the Director, City Development & CBO, or designate, determines that the Heritage Easement Agreement has not been complied with to the satisfaction of the City;
(b) the Eligible Property is in contravention of work orders, municipal
requirements or liens; or
(c) applicable taxes, penalties, interest and other charges for the Eligible Property have not been paid to the City, then
no heritage property tax reduction or refund will be issued to the Owner and
the City may require the Owner to repay part or all of any heritage property
tax reduction or refund previously provided to the Owner during any period of non-compliance. Upon the Director, City Development & CBO, or designate, being satisfied that the Owner has brought the Eligible Property back into compliance, the Eligible Property will be re-enrolled in the
Program.
4.2 The Director, City Development & CBO, or designate, shall send written notice to the Owner of the Eligible Property informing the Owner that the Eligible Property was found to be out of compliance. The written notice shall describe the nature of the non-compliance.
4.3 An Owner who has received written notice pursuant to Section 4.1, shall have
thirty (30) days to:
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(a) bring the Eligible Property into compliance to the satisfaction of the Director, City Development & CBO, or designate; or
(b) satisfy the Director, City Development & CBO, or designate, that a workable plan has been developed to bring the Eligible Property into compliance.
4.4 Upon being satisfied that the Eligible Property is back in compliance, the
Director, City Development & CBO, or designate; shall provide written notification to the Owner and the City’s Finance Department indicating that the Eligible Property is in compliance and that the heritage property tax reduction or refund will continue.
4.5 In the event the Owner does not bring the Eligible Property back into compliance
within the timeline pursuant to Section 4.3, the Director, City Development & CBO, or designate, shall provide written notification to the Owner and the City’s Finance Department indicating that the Eligible Property shall now be removed as an Eligible Property from the Program.
4.6 Should an Eligible Property be removed from the Program for non-compliance,
the City may add the value of any heritage property tax reduction or refund previously provided, plus applicable penalties and interest, to the Owner’s property tax bill.
Part 5: Annual Tax Reduction or Refund
5.1 Subject to the conditions set out in this by-law, an Owner shall receive a heritage
property tax reduction or refund for each year in which the Owner and the Eligible Property meet all of the requirements of this by-law.
Part 6: Amount of Tax Reduction or Refund
6.1 The amount of heritage property tax reduction or refund provided in respect of an
Eligible Property shall be twenty percent (20%) of the taxes for municipal and
school purposes levied on the whole or a portion of the Eligible Property.
6.2 Any costs incurred by the City to register the Heritage Easement Agreement on title to the Eligible Property or to validate or calculate the heritage property tax reduction or rebate will be deducted from the heritage property tax reduction or
rebate amount issued.
Part 7: Property Assessment
7.1 The City will work with the Assessment Corporation to determine the whole or portion of a property’s total assessment that is attributable to the building or structure that is an Eligible Property, and the land used in connection with it. It
will be solely the City’s decision to determine the amount of heritage property tax
reduction or refund applicable to the Eligible Property.
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7.2 In the event that an Eligible Property’s assessed value, as determined by the Assessment Corporation, changes for any reason whatsoever, then the amount of the heritage property tax reduction or refund shall be recalculated accordingly.
Part 8: Interest
8.1 The City may require the Owner to pay interest on the amount of any repayment
under this by-law, at a rate not exceeding the lowest prime rate reported to the Bank of Canada by any of the Banks listed in Schedule I of the Bank Act (Canada), calculated from the date or dates the heritage property tax reduction or refund was provided.
Part 9: Penalty
9.1 If the Owner of an Eligible Property demolishes the property or breaches the terms of a Heritage Easement Agreement, the City may require the Owner to repay part or all of any heritage property tax reductions or refunds provided to the Owner for one or more years under this by-law.
Part 10: Sharing of Repayment
10.1 Any amount repaid to the City by the Owner pursuant to this by-law shall be shared by the City, the School Boards and the Region of Durham, if applicable, that share in the revenue from taxes on the Eligible Property, in the same proportion that they shared in the cost of the heritage property tax reduction or
refund on the Eligible Property.
Part 11: Notification
11.1 The City Clerk is hereby directed to give notice of this by-law to the Minister of Finance and the Region of Durham within thirty (30) days of the passing of this by-law.
Part 12: Force and Effect
12.1 This by-law shall come into force and effect on the date it is passed.
By-law passed this WK day of 'HFHPEHU, 2023.
________________________________ Kevin Ashe, Mayor
________________________________
Susan Cassel, City Clerk
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