HomeMy WebLinkAboutCS 46-03
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REPORT TO COUNCIL
Report Number: CS 46-03
Date: November 26,2003
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act- Adjustment to Taxes
- Public Works Canada
Recommendation:
1.
It is recommended that Report CS 46-03 of the Director, Corporate Services be
received; and that:
2.
The write-offs of taxes as provided under Section 357 and 358 of the Municipal
Act, R.S.O. 2001, 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: The write-off of taxes as reflected in this report pertain to
Federal Government properties. For the majority of Government owned properties, the
City retains the education portion of the property taxes. If approved, the write-off of
taxes as contained in this report represents a gross cost of $30,518.49 with a net cost
to the City of approximately $24,391.51, and the balance being charged back to the
Region of Durham. (The education taxes for the Public Works Canada properties will
be charged to the City.) Pickering's share of the costs will be charged to the 2003
Current Budget allocation under General Government - Provision for Uncollectable
Taxes. The 2003 budget provision is $316,304 and $110,312.15 including the above
has been spent to date.
Background: The Municipal Act provides the Treasurer with various tax tools
regarding the administration and collection of property taxes. Section 357 of the
Municipal Act provides for the reduction of taxes due to fire, demolition, exemption,
assessment change or error and the tax reduction is applicable to the current year only.
Section 358 allows for the reduction of taxes due to assessment error and this section
can be applied to property taxes for the two preceding years (2001 & 2002).
Report CS 46-03
Date: November 26, 2003
Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes
- Public Works Canada
Page 2
The properties on the attached document are owned by the Federal Government
(Public Works Canada.) Demolition of structures on these properties such as homes
and barns has resulted in a reduction in property taxes. MPAC clerical errors are the
result of incorrect assessment values being placed on a property at the beginning of the
year, or an incorrect assessment value placed on a supplementary assessment notice,
issued later in the year. Change in realty tax classification such as commercial to
residential will result in lower taxes because the new tax rate is lower than the previous
rate.
The reduction in property taxes for the Public Works properties are cost shared only
between the City and the Region. The Federal Government properties are classifed as
a "Payment-in-lieu-of Taxes" or (PIL) properties and the municipality is able to retain the
education portion of the property taxes. Therefore, the City's share of the property tax
write-off is higherfor PIL properties.
Attachments:
1.
Section 357/358 Adjustment to Taxes
Prepared By:
Approved I Endorsed By:
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Gillis A. Paterson
Director, Corporate Services & Treasurer
GAP:tp
Attachment
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
,.,
; -LTC) REPORT # c.s ~~ - o-~
CITY OF PICKERING
SECTION 357/358 ADJUSTMENTS TO TAXES
November, 2003
APP# NAME REASON FOR ADJUSTME YEAR ROLL NUMBER CITY REGION EDUCATION TOTAL
70/03 Public Works Class Change 2003 030-009-01800 $80.41 $156.66 $669.30 $906.37
68/03 Public Works Class Change 2003 030-001-13500 $173.16 $337.34 $1,441.17 $1,951.67
67/03 Public Works Class Change 2003 030-009-22900 $193.20 $376.38 $1,607.92 $2,177.50
66/03 Public Works Class Change 2003 030-009-20700 $241.49 $470.48 $2,009.91 $2,721.88
63/03 Public Works Class Change 2003 030-003-14800 $298.42 $581.37 $2,483.67 $3,363.46
60/03 Public Works Class Change 2003 030-001-39800 $193.20 $376.38 $1,607.92 $2,177.50
59/03 Public Works Class Change 2003 030-001-37200 $250.12 $487.28 $2,081.69 $2,819.09
15/03 Public Works House Demolished 2003 030-001-32300 $272.04 $529.99 $254.60 $1,056.63
57/03 Public Works Class Change 2003 030-001-26700 $315.86 $615.35 $2,628.81 $3,560.02
56/03 Public Works Class Change 2003 030-001-26610 $173.04 $337.13 $1,440.24 $1,950.41
52/03 Public Works Class Change 2003 030-001-06700 $558.89 $1,088.82 $4,651.50 $6,299.21
64/03 Public Works Building Demolished 2003 030-003-21800 $21.48 $41.84 $20.10 $83.42
55/03 Public Works Building Demolished 2003 030-001-14100 $35.80 $69.74 $33.50 $139.04
98/03 Public Works Destroyed by Fire 2003 030-003-12300 $337.87 $658.22 $316.20 $1,312.29
$3,144.98 $6,126.98 $21,246.53 $30,518.49
Note: MPAC is The Municipal Property Assessment Corporation