HomeMy WebLinkAboutCS 50-08
Citlf 01
REPORT TO
EXECUTIVE COMMITTEE
Report Number: CS 50-08 '7 2
Date: November 10,2008
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act - Adjustment to Taxes
Recommendation:
1. That Report CS 50-08 of the Director, Corporate Services & Treasurer be
received;
2. That the write-offs of taxes in the amount of $40,283.4 7 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 $40,283.47 with a net cost to the City of approximately
$7,731.48 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. The 2008
budget provision is $277,000 and $121,045.78 including the above has been spent to
date.
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.
Report CS 50-08
Date: November 10, 2008
. Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes
, I' I '7 3
Page 2
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
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 Schedule "A" 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 MunicipalAct, 2001.
Attachments:
1. Section 357/358 Adjustment to Taxes
Prepared By:
Approved I Endorsed By:
< ~.~~ ::::>-
Gillis A. Paterson
Director, Corporate Services & Treasurer
~4fl00tLJ
Tracy Pars ns
Acting, Coordinator Taxation Services
GAP:tp
Copy: Chief Administrative Officer
Recommended for the considerati
Pickering City Co iI
/1'
I CITY OF PICKERING 1
SECTION 357/358 ADJUSTMENTS TO TAXES
Nov-08
APP# NAME REASON FOR ADJUSTMENT YEAR ROLL NUMBER CITY REGION EDUCATION TOTAL
07/08 CMC HOMES INC GAS STATION DEMOLISHED 2007 010.oJ8.19500 1,361.89 2,769.04 3,892.93 8,023.86
08/08 CANADIAN PROPERTY HOLDINGS BUILDING DEMOLISHED 2007 020.022.06050 1,743.76 3,545.40 4,233.09 9,522.25
09/08 CANADIAN PROPERTY HOLDINGS BUILDING DEMOLISHED 2008 020.022.06050 1,845.07 3,746.44 4,217.23 9,808.74
14/08 KEVIN LINDSAY MCNEILL UNUSABLE DUE TO CONTAMINATION 2007 020.022.05741 327.86 666.60 937.16 1,931.62
15/08 KEVIN LINDSAY MCNEILL UNUSABLE DUE TO CONTAMINATION 2008 020.022.05741 346.91 704.40 937.16 1,988.47
29/08 COUGS (BROCK RD) L TD BUILDING DEMOLISHED 2008 030.011.21900 490.67 996.30 341.10 1,828.07
30/08 DEREK/ELIZABETH LAPPER SWIMMING POOL FILLED IN 2008 010.026.15500 20.08 40.77 13.96 74.81
39/08 ANTONI NO/NANCY PICCIOLO BUILDING DEMOLISHED 2008 010.039.07600 275.63 559.67 191.61 1,026.91
40/08 PAULlVINCE/SAM CALLERI BUILDING DEMOLISHED 2008 030.011.16300 257.38 522.61 178.92 958.91
41/08 DAN FANELLI BUILDING DEMOLISHED 2008 010.021.18200 331.50 673.13 230.45 1,235.08
45/08 WORD OF TRUTH CHRISTIAN BECAME EXEMPT 2008 020.022.05392 730.73 1,483.80 1,670.22 3,884.75
7,731.48 15,708.16 16,843.83 40,283.47'i
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