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HomeMy WebLinkAboutCS 41-07 REPORT TO EXECUTIVE COMMITTEE 40 Report Number: CS 41-07 Date: September 10, 2007 From: Gillis A. Paterson Director, Corporate Services & Treasurer Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes Recommendation: 1. That Report CS 41-07 of the Director, Corporate Services & Treasurer be received; 2. That the write-offs of taxes as provided under Section 357/358 of the Municipal Act, 2001 be approved; and, 3. That 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 $42,760.21 with a net cost to the City of approximately $10,337.00, 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 2007 Current Budget allocation under General Government - Provision for Uncollectable Taxes. The 2007 budget provision is $277,000 and $36,994.44 including the above has been spent to date. Sustainability Implications: implications. This report does not contain any sustainability Background: The Municipal Act provides the Treasurer with various tax tools regarding the administration and collection of property taxes. Under the provisions of the new Municipal Act, 2001, as amended, Section 357 of the 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 of the new Municipal Act, 2001, allows for the reduction of taxes due to assessment error and this section can be applied to property taxes for the two preceding years. Report CS 41-07 Date: September 10, 2007 Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes Page 2 41 Attachment 1 represents properties that are classified as taxable. Two properties reflect "no change" or reduction in their property taxes. This change is shown as having zeros in the corresponding columns. Municipal Property Assessment Corporation or MPAC staff have investigated each assessment reduction request. After completing their investigation, they have reached the conclusion that the property does not warrant a reduction in assessment and therefore, an adjustment in property taxes. In some situations, the demolished structure was less than pristine condition, and demolishing the structure did not reduce the property's assessment value. If the property owner does not agree with MPAC's recommendation, they have the right to appeal to the Assessment Review Board under subsection (7) of the Municipal Act, 2001. Attachment 2 represents properties that are classified as Payment in Lieu (PILS). Ten properties are owned by Region of York/Durham Region. The residential properties associated with the Duffin Creek Water Pollution Control Plant are now vacant, therefore resulting in exempt status as stated in Section 3 (9) of the Assessment Act. 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. Demolitions, and other physical changes to a property, such as removing or filling in a swimming pool, or damage caused by fire result in a reduction in assessment and taxes. Attachments: 1. Section 357/358 Adjustment to Taxes - Taxable 2. Section 357/358 Adjustment to Taxes - Payment in Lieu Prepared By: Approved I Endorsed By: .-,~P/ ~~,_ Gillis A. 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