HomeMy WebLinkAboutCS 09-04
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REPORT TO
EXECUTIVE COMMITTEE
Report Number: CS 09-04
Date: April 19, 2004
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act - Adjustment to Taxes
Recommendation:
1. It is recommended that Report CS 09-04 of the Director, Corporate Services &
Treasurer be received and that:
2. the write-offs of taxes as provided under Section 357/358 of the Municipal Act, 2001
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 $10,625.43 with a net cost to the City of approximately
$2,731.86, 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 2004 Current Budget
allocation under General Government - Provision for Uncollectable Taxes. The 2004
recommended budget provision is $173,163 and $8,584.50 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. Under the provisions of
the new Municipal Act, 2001, as amended, Section 357 of the Act (formerly Section
442) 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 (formerly 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 (2001 & 2002).
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. When
the City of Pickering acquires property, the property becomes exempt from taxation and
Report CS 09-04
Date: April 19, 2004
Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes
Page 2
therefore, the taxes have to be cancelled, as reflected in the attached report.
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
Prepared By:
Approved I Endorsed By:
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Gillis A. Paterson
Director, Corporate Services & Treasurer
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Attachment
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
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CITY OF PICKERING
SECTION 357/358 ADJUSTMENTS TO TAXES
April 2004
APP#
NAME
REASON FOR ADJUSTMENT YEAR
ROLL NUMBER
CITY
REGION
EDUCATION
TOTAL
01/04 Ross & Linda Patey House Fire 2003 010..Q27-17000 142.10 276.84 132.99 551.93
03/04 Bopa Developments "Became Exempt 2003 030-020-20559 171.82 334.73 160.80 667.35
04/04 Bopa Developments "Became Exempt 2003 030-020-20585 171.82 334.73 160.80 667.35
05/04 Bopa Developments "Became Exempt 2003 030..Q20-20590 651.47 1,269.18 609.70 2,530.35
06/04 Bopa Developments "Became Exempt 2003 030-020-20580 171.82 334.73 160.80 667.35
07/04 Bopa Developments "Became Exempt 2003 030-020-20595 633.57 1,234.31 592.95 2,460.83
26/04 Victorian Homes "Became Exempt 2003 030-002..Q8170 221.93 432.36 207.70 861.99
32/04 Jose & Gwen Wanzeller Gross/Manifest Clerical Error 2002 010-038..Q5800 266.65 518.94 264.83 1,050.42
33/04 Jose & Gwen Wanzeller Gross/Manifest Clerical Error 2003 010-038..Q5800 300.68 585.78 281.40 1,167.86
2,731.86 5,321.60 2,571.97 10,625.43
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Note: MPAC is The Municipal Property Assessment Corporation
These properties (vacant land) were conveyed to the City as part of the subdivision/development agreement
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