HomeMy WebLinkAboutFIN 24-13r,
C;tl A Resolution #150/13 Report to
Dated December 9, 2013
Executive Committee
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PI KERING Report Number: FIN 24-13
Date: December 2, 2013
From: Paul Bigioni
Director, Corporate Services & City Solicitor
Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes
Recommendation:
1. That Report FIN 24-13 of the Director, Corporate Services & City Solicitor 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 referred to in
Attachment 1 of this report represents a gross cost of$65,737.09, with a net cost to the
City of approximately $17,971.62, 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
2013 Current Budget allocation under General Government— Provision for
Uncollectable Taxes. The 2013 budget provision is $286,359.00, and $138,838.85
(including the above) has been spent to date.
Discussion: 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 is moved from industrial to commercial tax class or
commercial to residential tax class. Demolitions and other physical changes to a
property, such as 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.
Fifty-eight of the applications in Attachment 1 reflect the comment "razed by fire,
demolition or other." The majority of these applications were to remove structures from
the airport lands, however, several of these applications did not qualify for a tax
reduction.
Report FIN 24-13 December 2, 2013
Obi Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes Page 2
Twelve of the applications referred to in Attachment 1 reflect the comment "ceases to be
liable for tax rate it was taxed". Five of these applications had their assessment class
revised to a class with a lower tax rate. Three roll numbers were deleted as they were
no longer assessible. Three properties moved between taxable and PIL classes. One
had no reduction as it was previously corrected by Minutes of Settlement.
Two of the applications referred to in Attachment 1 reflect the comment "became
exempt". These properties are exempt from taxation as they are owned by the City.
Section 358 of the Municipal Act allows taxpayers to have their assessments revised by
MPAC where they believe that they have been overcharged due to a gross or manifest
clerical error on the part of MPAC. On this basis, taxpayers are allowed to seek
reduction of their assessments for the current year as well as the two prior years. This
section of the Act allows for the reduction of taxes due to such errors, once confirmed
by the Regional Assessment Office of MPAC.
Two of the applications in Attachment 1 reflect the comment "gross or manifest error".
These properties were assessed by MPAC with an incorrect lot size, and this report will
adjust the related accounting transactions to reflect the correct assessments for all
eligible years.
The purpose of Sections 357/358 is to allow the municipality and MPAC to quickly
rectify assessment classification changes, and prior years' errors quickly without having
the property owner having to go through the formal assessment review process.
Attachments:
1. Section 357/358 Adjustment to Taxes - Taxable
Prepared By: Approved / Endorsed By:
0,‘ • all
Donna DeLong I Stan Karwowski
Supervisor, Taxation Division He-• 'nance & Treasurer
•
Paul Bigioni
Director, Corpo - - :rvices & City Solicitor
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Report FIN 24-13 December 2, 2013
Subject: Section 357/358 of the Municipal Act—Adjustment to Taxes Page 3
Recommended for the consideration of
Pickering Ci Council
/417.7". t I( 2-0L5
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Tony Prevedel, P.Eng.
Chief Administrative Officer
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ATTACHMENT#/__TO REPORT# .- --13
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eSCRIBE eSCRIBE Workflow Status: eSCRIBE Approval Workflow
MEETINGS,EVOLVED
Workflow Information
Initiator: Webster,Valerie Document: FIN 24-13 Section 357 Adjustment to Taxes
Started: 11/8/2013 11:32 AM • Status: Approved
Last run: 11/11/2013 8:29 AM
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Tasks
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The following tasks have been assigned to the participants in this workflow.Click a task to edit it.You can also view these tasks in the list Tasks.
Li Assigned To Title Due Date .Status Related Content Outcome
Bigioni,Paul FIN 24-13 Section 357 Adjustment to Taxes.docx Review 11/10/2013 Completed FIN 24-13 Section 357 Adjustment to Taxes Approved
Prevedel,Tony FIN 24-13 Section 357 Adjustment to Taxes.docx Review 11/12/2013 Completed FIN 24-13 Section 357 Adjustment to Taxes Approved
Workflow History
The following events have occurred in this workflow.
Q Date Occurred Event Type L User ID Description Outcome
11/8/2013 11:32 AM Workflow Initiated Webster,Valerie eScribe Approval Started
11/8/2013 11:32 AM Task Created Biglonl,Paul Approval Task Assigned
11/8/2013 12:15 PM Task Completed Bigioni,Paul Document Approved
11/8/2013 12:15 PM Task Created Prevedel,Tony Approval Task Assigned
11/10/2013 12:16 PM Comment System Account Task Overdue Reminder Sent Task Overdue
11/11/2013 8:29 AM Task Completed Prevedel,Tony Document Approved
11/11/2013 8:29 AM Workflow Completed System Account, Document was Approved
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