HomeMy WebLinkAboutCS 34-08
REPORT TO
EXECUTIVE COMMITTEE
Report Number: CS 34-08
Date: July 7,2008
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From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act - Adjustment to Taxes
Recommendation:
1. That Report CS 34-08 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 $115,161.85 with a net cost to the City of approximately
$33,093.07 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 34-08
Date: July 7, 2008
Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes
Page 2
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sWimming pool, or damage caused by fire result in a reduction In assessment and
taxes.
Municipal Property Assessment Corporation has conducted a review of those lands
adjoining the 407 roadway. They have reviewed records and have determined that
those land listed on Attachment 1 should be considered as 407 property and is
therefore exempt from property taxation as per subsection 3.8.1 of the Assessment Act.
Four properties reflects "no change" or reduction in their property taxes. These
changes are 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:
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Gillis A. Paterson
Director, Corporate Services & Treasurer
GAP:tp
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
JULY 2008
APP # NAME REASON FOR ADJUSTMENT YEAR ROLL NUMBER CITY REGION EDUCATION TOTAL
75/06 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2004 030.003.32700 $128.23 $251.39 $48.42 $428.04
76/06 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.32700 $134.69 $262.76 $48.40 $445.85
21/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.009.15300 $202.15 $394.35 $162.80 $759.30
22/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.009.15300 $201.10 $426.62 $161.04 $788.76
23/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.28800 $176.42 $344.16 $142.08 $662.66
24/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.28800 $178.02 $377 .67 $142.56 $698.25
25/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.28000 $260.95 $509.07 $0.00 $770.02
26/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.28000 $230.77 $489.57 $184.80 $905.14
27/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.26800 $220.52 $430.32 $177.60 $828.44
28/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.26800 $227.47 $482.58 $182.16 $892.21
29/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.27100 $301.38 $587.94 $242.72 $1,132.04
30/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.27100 $296.70 $629.45 $237.40 $1,163.55
37/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.28600 $34.30 $66.91 $29.60 $130.81
38/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.28600 $32.86 $69.72 $30.36 $132.94
39/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.27400 $35.16 $68.58 $30.34 $134.08
40/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.27400 $34.29 $72.75 $31.68 $138.72
41/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.25900 $14.70 $28.68 $0.00 $43.38
42/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.25900 $16.48 $34.97 $0.00 $51.45
43/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.29500 $205.82 $401.52 $165.76 $773.10
44/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.29500 $210.99 $447.61 $168.96 $827.56
45/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.29800 $29.16 $56.87 $25.16 $111.19
46/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.29800 $27.15 $57.59 $25.08 $109.82
47/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.31300 $301.38 $587.94 $242.72 $1,132.04
48/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.31300 $309.89 $657.42 $248.16 $1,215.47
49/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.32000 $231.55 $451.71 $0.00 $683.26
50/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.32000 $237.36 $503.56 $0.00 $740.92
51/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.32300 $301.38 $587.94 $0.00 $889.32
52/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.32300 $296.70 $629.45 $0.00 $926.15
53/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.34000 $0.00 $0.00 $0.00 $0.00
54/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.34000 $0.00 $0.00 $0.00 $0.00
55/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.35400 $474.13 $924.93 $381.84 $1,780.90
56/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.35400 $481.31 $1,021.10 $385.44 $1,887.85
57/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.004.11700 $205.82 $401.52 $165.76 $773.10
58/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.004.11700 $197.80 $419.63 $158.40 $775.83
59/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.009.13900 $133.77 $260.95 $115.44 $510.16
60/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.009.13900 $127.88 $271.29 $118.14 $517 .31
61/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.009.14400 $154.37 $301.14 $124.32 $579.83
62/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.009.14400 $159.89 $339.20 $128.04 $627.13
63/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.009.14600 $231.55 $451.71 $186.48 $869.74
64/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.009.14600 $234.06 $496.56 $187.44 $918.06
65/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.009.15200 $29.16 $56.87 $25.16 $111.19
66/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.009.15200 $27.86 $59.11 $25.74 $112.71
67/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.009.15400 $62.48 $121.89 $50.32 $234.69
68/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.009.15400 $65.93 $139.88 $52.80 $258.61
69/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.003.35500 $580.71 $1,132.86 $0.00 $1,713.57
70/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.003.35500 $679.11 $1,440.73 $0.00 $2,119.84
71/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2005 030.004.11600 $790.21 $1,541.55 $636.40 $2,968.16
72/07 Ontario Realty Corporation Gross or Manifest Clerical Error-407 properties 2006 030.004.11600 $916.47 $1,944.29 $733.92 $3,594.68
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CITY OF PICKERING
SECTION 357/358 ADJUSTMENTS TO TAXES ..---.";"
JULY 2008 ':....t..J
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APP# NAME REASON FOR ADJUSTMENT YEAR ROLL NUMBER CITY REGION EDUCATION TOTAL
98/07 Ministry of Transportation Became exempt 2005 010.030.05200 $1,301.10 $2,538.18 $0.00 $3,839.28
99/07 Ministry of Transportation Became exempt 2006 010.030.05200 $1,167.02 $2,475.82 $0.00 $3,642.84
100/07 Ministry of Transportation Became exempt 2007 010.030.05200 $1,270.52 $2,583.21 $0.00 $3,853.73
110/07 Ministry of Transportation Became exempt 2005 010.040.08100 $819.62 $1,598.91 $0.00 $2,418.53
111/07 Ministry of Transportation Became exempt 2006 010.040.08100 $735.16 $1,559.63 $0.00 $2,294.79
112/07 Ministry of Transportation Became exempt 2007 010.040.08100 $800.36 $1,627.28 $0.00 $2,427.64
113/07 Ministry of Transportation Became exempt 2005 010.039.15100 $547.64 $1,068.33 $0.00 $1,615.97
114/07 Ministry of Transportation Became exempt 2006 010.039.15100 $491.20 $1,042.08 $0.00 $1,533.28
115/07 Ministry of Transportation Became exempt 2007 010.039.15100 $534.77 $1,087.28 $0.00 $1,622.05
126/07 Donald / Elizabeth Evans Size of property incorrect 2008 010.021.08314 $26.55 $53.98 $18.48 $99.01
130/07 Larry Giles / Elizabeth McGown Garage incorrectly assessed as 3-car 2008 030.020.01700 $34.18 $69.40 $23.76 $127.34
06/08 2143345 Ontario Inc Building Demolished 2008 030.008.07100 $463.30 $940.74 $322.08 $1.726.12
10/08 556170 Ontario Limited Gross or Manifest Clerical Error 2007 020.022.07706 $0.00 $0.00 $0.00 $0.00
11/08 556170 Ontario Limited Gross or Manifest Clerical Error 2008 020.022.07706 $0.00 $0.00 $0.00 $0.00
17/08 City of Pickering Became exempt 2008 010.021.06568 $37.98 $77.11 $26.40 $141.49
18/08 City of Pickering Became exempt 2008 020.016.06806 $37.98 $77.11 $26.40 $141.49
19/08 Ontario Realty Corporation Building Demolished 2008 030.011.16900 $408.73 $829.93 $698.78 $1,937.45
20/08 Ontario Realty Corporation Building Demolished 2008 030.003.25800 $523.97 $1,063.94 $487.74 $2,075.66
21/08 Ontario Realty Corporation Building Demolished 2008 030.003.29400 $542.63 $1,101.80 $659.08 $2,303.51
22/08 Ontario Realty Corporation Building Demolished 2008 030.004.33700 $391.41 $794.76 $587.49 $1,773.66
23/08 City of Pickering Became exempt 2006 030.002.33410 $32.97 $69.94 $26.40 $129.31
24/08 City of Pickering Became exempt 2007 030.002.33410 $35.89 $72.97 $26.40 $135.26
25/08 City of Pickering Became exempt 2008 030.002.33410 $37.98 $77.11 $26.40 $141.49
26/08 City of Pickering Became exempt 2006 030.002.33412 $32.97 $69.94 $26.40 $129.31
27/08 City of Pickering Became exempt 2007 030.002.33412 $35.89 $72.97 $26.40 $135.26
28/08 City of Pickering Became exempt 2008 030.002.33412 $37.98 $77.11 $26.40 $141.49
32/08 Conservation Authority Changed to taxable based on ownership 2007 030.020.26000 $1,338.71 $2,721.86 $587.15 $4,647.72
33/08 Conservation Authority Changed to taxable based on ownership 2007 030.020.25500 $606.55 $1,233.23 $446.16 $2,285.94
34/08 Conservation Authority Changed to taxable based on ownership 2008 030.020.25500 $641.79 $1,303.16 $446.16 $2,391.11
35/08 Conservation Authority Changed to taxable based on ownership 2007 030.020.26010 $854.19 $1,736.74 $628.32 $3,219.25
36/08 Conservation Authority Changed to taxable based on ownership 2008 030.020.26010 $903.82 $1,835.22 $628.32 $3,367.36
37/08 Conservation Authority Changed to taxable based on ownership 2007 030.020.26100 $3,872.57 $7,873.69 $2,848.56 $14,594.82
38/08 Conservation Authority Changed to taxable based on ownership 2008 030.020.26100 $4,097.56 $8,320.15 -$15.84 $12,401.87
$33,093.07 $67,287.89 $14,796.72 $115,161.85