HomeMy WebLinkAboutCST 15-11PICKERING
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From: Gillis A. Paterson
Director, Corporate Services & Treasurer
Report To
Executive Committee
Report Number: CST 15-11
Date: May 9, 2011
Subject: Section 357/358 of the Municipal Act- Adjustment to Taxes
Recommendation:
That Report CST 15-11 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 $91,246.29 with a net cost to the City of approximately
$19,031.14, 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 2011 Current Budget
allocation under General Government - Provision for Uncollectable Taxes. The 2011
budget provision is $356,244 and $54,991 including the above has been spent to date.
Sustainability Implications: This report does not contain any sustainability
implications.
Background: The Municipal Act provides the Treasurer with various tax tools
regarding the administration and collection of property taxes. Under the provisions of
Section 357 of the Municipal Act, reduction of taxes due to fire, demolition, exemption,
assessment change or error is allowed. 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 or
flooding result in a reduction in assessment and a corresponding reduction in property
taxes.
Report CST 15-11 May 9, 2011
Subject: Section 357/358 of the Municipal Act -Adjustment to Taxes Page 2.
Three properties reflect a "no recommendation" in their property taxes which is shown
as having zeros in the corresponding columns. In general, "no recommendation" means
that either a reduction in assessment was not warranted or further property tax
reduction was not necessary as per the Assessment Act. In other words, these
applicants were reviewed by the Municipal Assessment Corporation (MPAC) and MPAC
has determined that these applications are not eligible for relief. 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.
Section 358 of the Municipal Act, allows the taxpayer through the Taxation Section to
appeal assessment as provided by (MPAC) where they believe that they have been
overcharged due to a gross or manifest clerical error on the part of MPAC. They are
allowed to appeal the current, plus two years in which the application is made. This
section of the Act, allows for the reduction of taxes due to such errors once confirmed
by the Regional Assessment Office of MPAC.
The purpose of Sections 357/358 is to allow the municipality and MPAC to quickly
rectify assessment classification changes, and prior year's errors quickly without having
the property owner having to go through the formal assessment review process.
Attachments:
Section 357/358 Adjustment to Taxes - Taxable
Prepared By:
Karen Uphoff
Tax Analyst
GAP:ku
Coav: Chief Administrative Officer
Approved / Endorsed By:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Recommended for the consideration of
Pickering 'ty Council
a7, 2Or~
Tony r vedel, P.Eng.
Chief Administrative Officer
38
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