HomeMy WebLinkAboutCS 32-02
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REPORT TO THE
FINANCE & OPERATIONS COMMITTEE
Report Number: CS 32-02
Date: November 7,2002
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 442/443 of the Municipal Act - Adjustment to Taxes
Recommendation:
1. It is recommended that Report CS 32-02 of the Director, Corporate Services be
received; and that:
2. The write-offs of taxes as provided under Section 442 and 443 of the Municipal Act,
RS.O. 1990, 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: If approved, the write-off of taxes as contained in this report
represents a gross cost of $65,413.30 with a net cost to the City of approximately
$15,261.09, the balance being charged back to the Region of Durham and the School
Boards. (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 2002 Current Budget
allocation under General Government - Provision for Uncollectable Taxes.
Background: The Municipal Act provides the Treasurer with various tax tools
regarding the administration and collection of property taxes. Section 442 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 443 allows for the reduction of taxes due to assessment error and this section
can be applied to property taxes for the two preceding years (2000 & 2001).
The majority of the properties on the attached document are for properties 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. 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
Report CS 32-02
Date: November 7, 2002
1.63
Subject: Section 442/443 of the Municipal Act - Adjustment to Taxes
Page 2
education portion of the property taxes. Therefore, the City's share of the property tax
write-off is higher for PIL properties.
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 industrial to commercial usually will result in lower taxes because
the new tax rate is lower than the previous rate. The reduction in taxes for the North
Park Nursing Home facility is due to a change in the operation of their facility. This
facility went from a nursing home to a retirement home and therefore is no longer
assessed under the commercial property tax classification.
Attachments:
1.
Section 442/443 Adjustment to Taxes
Prepared By:
Approved I Endorsed By:
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4iis A. Paterson
Director, Corporate Services & Treasurer
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/' Susan Aitke ead
Coordinator, Taxation Services
GAP:vw
Attachment
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
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REPORT#~~ ¿J-OJ
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CITY OF PICKERING
SECTION 442/443 ADJUSTMENTS TO TAXES
November, 2002
APP# NAME REASON FOR ADJUSTMENT YEAR ROLL NUMBER CITY REGION EDUCATION TOTAL
65/02 Keast/Davis MPAC clerical error 2001 010..018..03300 28.98 58.93 31.17 119.08
58/02 Public Works Canada demolition 2002 030..009.22600 327.35 637.09 325.12 1,289.56
45/02 Public Works Canada demolition 2002 030..001.17100 358.53 697.76 356.09 1,412.38
46/02 Public Works Canada demolition 2002 030..003..07400 430.24 837.32 427.30 1,694.86
47/02 Public Works Canada demolition 2002 030-003.12400 339.82 661.36 337.51 1,338.69
48/02 Public Works Canada demolition 2002 030..003.15000 420.88 819.11 418.02 1,658.01
51/02 Public Works Canada demolition 2002 030-001.23210 318.00 618.89 315.83 1,252.72
52/02 Public Works Canada demolition 2002 030-001-20200 417.77 813.05 414.91 1,645.73
54/02 Public Works Canada demolition 2002 030-001.31900 346.06 673.49 343.70 1,363.25
55/02 Public Works Canada demolition 2002 030..001.33400 383.47 746.30 380.86 1,510.63
57/02 Public Works Canada demolition 2002 030-009-20800 411.53 800.91 408.73 1,621.17
56/02 Public Works Canada demolition 2002 030..001-13300 277.47 540.01 275.58 1,093.06
59/02 Public Works Canada demolition 2002 030..001-38500 377.82 735.31 375.25 1,488.38
62/02 North Park Nursing Home class change - retirement res. only 2002 010-041..03700 1,112.61 2,165.32 9,915.27 13,193.20
63/02 Unique at Holding MPAC clerical error 2002 020..024-00210 5,331.66 10,376.35 19,024.57 34,732.58
10,882.19 21,181.20 33,349.91 65,413.30
Note: MPAC is the Municipal Property Assessment Corporation