HomeMy WebLinkAboutCS 12-09
erg, REPORT TO
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EXECUTIVE COMMITTEE
PICKERING Report Number: CS 12-09
176 Date: May 11, 2009
From: Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject: Section 357/358 of the Municipal Act- Adjustment to Taxes
Recommendation:
1. That Report CS 12-09 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 $10,061.05 with a net cost to the City of approximately
$1,890.50, 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 2009 Current Budget
allocation under General Government - Provision for Uncollectable Taxes.
Sustainability Implications: This report does not contain any sustainability
implications.
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 12-09 Date: May 11, 2009
Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes Page 2
swimming pool, or damage caused by fire result in a reduction in assessment and
taxes.
One property reflects "no change" in their property taxes which is shown as having
zeros in the corresponding columns. Municipal Property Assessment Corporation
(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 therefore, an 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 subsection (7) of the Municipal Act,
2001.
Attachments:
1. Section 357/358 Adjustment to Taxes - Taxable
Prepared By: Approved / Endorsed By:
racy Parson . Gillis A. Paterson
Acting, Coordinator Taxation Services i.' Director, Corporate Services & Treasurer
GAP:tp
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
Thomas J. inn, RD CMM
Chief Admi istrative Officer
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