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Home My WebLink AboutCS 17-08 Citlf ,,~ REPORT TO EXECUTIVE COMMITTEE ..., ,1; ."\ I ! (~ Report Number: CS 17-08 Date: May 12, 2008 From: Gillis A. Paterson Director, Corporate Services & Treasurer Subject: Section 357/358 of the Municipal Act- Adjustment to Taxes Recommendation: 1. That Report CS 17-08 of the Director, Corporate Services & Treasurer be received; 2. That the write-ofts 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 eftect hereto. Executive Summary: Not Applicable Financial Implications: If approved, the write-oft of taxes as contained in this report represents a gross cost of $28,151.10 with a net cost to the City of approximately $4,980.85, 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 2008 Current Budget allocation under General Government - Provision for Uncollectable Taxes. 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 Section 357 of the Municipal Act, reduction of taxes due to fire, demolition, exemption, assessment change or error is allowed for the current year only. Section 358 of the Municipal Act, allows for the reduction of taxes due to assessment error and this section can be applied to property taxes for the two preceding years. 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 Report CS 17-08 Date: May 12, 2008 Subject: Section 357/358 of the Municipal Act- Adjustment to Taxes Page 2 ~1 ,.., I i \<) swimming pool, or damage caused by fire result in a reduction in assessment and taxes. One property reflects "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 the assessment reduction request. After completing their investigation, they have reached the conclusion that the property does not warrant a reduction in assessment and corresponding adjustment in property taxes. If the property owner does not agree with MPAC's recommendation, they have the right to appeal to the Assessment Review Board under section 357(7) of the Municipal Act, 2001. Attachments: 1. Section 357/358 Adjustment to Taxes Prepared By: Approved I Endorsed By: /j\(~\c: {; +'(~~j l~---) W ") <,- Tracy parsorls ./ Acting, Coordinator Taxation Services '"...-..~.. <:::::..._>~.. ."~,7,'-"'--' "-"""","'~ .. '.-.- . , :_--'1::""....- "".--' , -.-. ) > ~_~ ~- '''':c:::::.':''_.... Gillis A. Paterson Director, Corporate Services & Treasurer GAP:tp Co : Chief Administrative Officer Recommended for the consideration of Pickering CityCouncil /' ;/ ,/ I CITY OF PICKERING I - SECTION 357/358 ADJUSTMENTS TO TAXES I',,~ May 2008 ~--,.,.... APP# NAME REASON FOR ADJUSTMENT YEAR ROLL NUMBER CITY REGION EDUCATION TOTAL **16/07 Ontario Realty Corp Gross or Manifest Error 2005 030.020.26000 $0.00 $0.00 -$403.27 -$403.27 **17/07 Ontario Realty Corp Gross or Manifest Error 2006 030.020.26000 $0.00 $0.00 -$397.57 -$397.57 75/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05742 $323.18 $657.08 $923.77 $1,904.03 76/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05743 $291.95 $593.60 $834.52 $1,720.07 77/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05744 $276.34 $561.85 $789.89 $1,628.08 78/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05745 $281.54 $572.43 $804.77 $1,658.74 79/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05746 $297.16 $604.18 $849.39 $1,750.73 80/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05747 $276.34 $561.85 $789.89 $1,628.08 81/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05749 $276.34 $561.85 $789.89 $1,628.08 82/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05750 $276.34 $561.85 $789.89 $1,628.08 83/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05751 $365.84 $743.84 $1,045.75 $2,155.43 84/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05752 $365.84 $743.84 $1,045.75 $2,155.43 85/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05755 $225.85 $459.21 $645.59 $1,330.65 86/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05756 $193.07 $392.55 $551.89 $1,137.51 87/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05757 $193.07 $392.55 $551.89 $1,137.51 88/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05758 $268.01 $544.92 $766.09 $1,579.02 89/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05759 $268.01 $544.92 $766.09 $1,579.02 90/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05760 $291.95 $593.60 $834.52 $1,720.07 91/07 Diamond Swan Ventures Damaged by fire (Explosion) 2007 020.022.05761 $323.18 $657.08 $923.77 $1,904.03 123/07 Donald/Elizabeth Evans Gross or Manifest Error - lot size incorrect 2005 010.021.08314 $25.73 $50.19 $20.72 $96.64 124/07 Donald/Elizabeth Evans Gross or Manifest Error - lot size incorrect 2006 010.021.08314 $23.08 $48.96 $18.48 $90.52 125/07 Donald/Elizabeth Evans Gross or Manifest Error - lot size incorrect 2007 010.021.08314 $25.12 $51.08 $18.48 $94.68 02/08 Michael & Leslie Brady Repairs/renovations preventing normal use 2007 020.025.36710 $75.72 $153.96 $55.70 $285.39 05/08 2143345 Ontario Inc Building demolished 2007 030.008.07100 $37.19 $75.61 $27.35 $140.15 16/08 John & Susan Phillips Ceased to be liable to be taxed at rate it was taxed 2007 030.004.17801 $0.00 $0.00 $0.00 $0.00 $4,980.85 $10,127.00 $13,043.25 $28,151.10 .. Class changes from RGNIRPEP to RTEP - increase in education portion only due to RGN class change '- 5; _. -.l C. C<;