HomeMy WebLinkAboutCS 09-02
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REPORT TO COUNCIL
FROM:
Gillis A. Paterson
Director, Corporate Services & Treasurer
DATE: May 14, 2002
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REPORT NUMBER: CS 09-02
SUBJECT:
Section 442/443 ofthe Municipal Act - Adjustment to Taxes
RECOMMENDATION:
1.
That Report CS 09-02 of the Director, Corporate Services & Treasurer be received;
2,
The write-offs of taxes due to change in assessment as provided under section 442 of the
Municipal Act, RS.O 1990 as amended, be approved; and,
3.
The appropriate officials of the City of Pickering be authorized to take the necessary
actions to give effect thereto,
ORIGIN :
Director, Corporate Services & Treasurer
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AUTHORITY:
The Municipal Act, RS.O. 1990, as amended, Section 442
FINANCIAL IMPLICATIONS:
If approved, the write-off of taxes as contained in this report represents a gross cost of
$143,277.35 with a net cost to the City of approximately $23,121.35, the balance being charged
back to the Region of Durham and the School Boards, Pickering's share of the cost will be
charged to the 2002 Current Budget allocation under General Government-Provision for
Uncollectable Taxes.
EXECUTIVE SUMMARY:
Not Applicable
BACKGROUND:
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The reduction of taxes due to fire, demolition, exemption, assessment change or error is provided
for under Section 442 of the Municipal Act. Write-offs of this nature are considered normal in
the conduct of business. The 2001 tax write-offs are mainly due to demolition, fire or
assessment error.
As you review the attachment, you'll notice that there some properties with significant property
tax reductions. The first major reduction is for the Pickering Pentecostal Church. This property
was taxable part way through 2001; however, when the church purchased the property it became
exempt as per the Assessment Act. For the North Park Nursing Home, the assessment
Report to Council CS 09-02
Date: May 14, 2002
041
Subject: Section 442/443 ofthe Municipal Act - Adjustment to Taxes
Page 2
department made a clerical error by over estimating the value of the property, This error was
corrected for the 2002 taxation year. For Emix Limited, the roll number should have been
deleted by MP AC for 2001 because this property was consolidated under their other roll number.
Therefore, this property was being assessed twice. Weall & Cullen Incorporated purchased this
property around June of last year. They changed the use of this building that translated into an
assessment class change (industrial to commercial.) The industrial class is taxed at a higher rate
and therefore, the class change will translate into a property tax reduction.
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ATTACHMENTS:
1.
Section 442 Adjustment to Taxes dated May, 2002
Prepared By:
Approved / Endorsed By:
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¿ usan Aitkenbea ,
Coordinator, Taxation Services
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Gillis A. Paterson,
Director, Corporate Services & Treasurer
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Attachment
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Recommended for the consideration of Pickering
City Council
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042
A1TACHMENT #...L. TO REPORT #~r~. 0 J..
CI'l"Y 0:1' PICKERING
SECTION 442 ADJUSTMENTS TO TAXES
May, 2002 May, 2002
APP# NAME REASON FOR ADJUSTMENT YEAR CODE ROLL NUMBER CITY REGION EDUCATION TOTAL
81/01 Morris, Grant demolition 2001 010-039-00200 31.66 64.38 34.05 130.09
86/01 Polera, D & Montisano G. demolition 2001 010-018.09200 52.87 107.52 56.86 217.25
97/01 Popovskl, Robert & Ellz. Assmt. Dept. clerical error 2001 010-040.15806 516.26 1,049.77 555.18 2,121.21
89/01 Hydro One Networks class change 2001 010-018.04100 0.00
9~ Hydro One Networks class change 2001 020..022-06805 0.00
9 Hydro One Networks class change 2001 020.022-06803 0.00
92/01 Hydro One Networks class change 2001 010-019-37201 0.00
93/01 Hydro One Networks class change 2001 010.019.12701 0.00
94/01 City of Pickering class change 2001 030-011.16110 0.00
95/01 Ontario Hydro Networks class change 2001 010-018-00100 0.00
85/01 Patricia Anne Mertz repalrs/renov preventing normal use 2001 010.019-18709 196.14 398.83 210.92 805.89
84/01 Patricia Anne Mertz Assmt. Dept. clerical error 2000 010.019.18709 50.27 104.79 58.77 213.83
82/01 Ian F. Weber demolition 2000 010-019.30810 34.97 72.89 40.88 148.74
83/01 Ian F. Weber demolition 2001 010.019-30810 83.25 169.27 89.52 342.04
64/01 Pickering Pentecostal Ch part exempt 2001 020.022.01150 2,489.78 5,062.73 9,706.79 17,259.30
96/01 Franca Naccarato Assmt. Dept. clerical error 2001 010.040.15805 23.52 47.83 25.29 96.64
60/01 Reesor, Dale Assmt. Dept. clerical error 2001 010-019.37100 561.91 1,142.58 604.26 2,308.75
88101 Lorraine Bell Assmt. Dept. clerical error 2000 010-021.02701 233.97 487.70 273.53 995.20
101/01 Shronevlew Holdings Assmt. Dept. clerical error 2001 020-016.24635 221.99 451.39 238.72 912.10
05/02 Bennet, Donald in trust Assmt. Dept. clerical error 2000 030..002-14210 55.91 116.53 65.35 237.79
06/02 Bennet, Donald In trust Assmt. Dept. clerical error 2001 030-002-14210 142.21 289.17 152.93 584.31
22/02 North Park Nursing Home Assmt. Dept. clerical error 2001 010.041.03700 2,355.15 4,788.97 2,532.67 9,676.79
02102 Tobin, Deborah Fire 2001 010-019-43994 31.52 64.10 33.90 129.52
24/02 Garthwood Homes Became exempt 2001 010-018.08900 755.67 1,536.59 812.63 3,104.89
32/02 Kublcz, Waldemar demolition 2001 010..021-14310 13.00 26.44 13.98 53.42
33/02 BureauiZappacosta demolition 2001 010..040-02000 84.84 172.52 91.24 348.60
100/01 Halloway Holdings Assmt. Dept. clerical error 2001 010-019-40200 980.77 1,994.31 3,823.69 6,798.77
28/02 ThevenlnlGlllesple class change. No longer commercial 2001 020-016.24779 52.58 106.92 513.03 672.53
01/02 Emlx Limited Assmt. Dept. clerical error 2001 010.018.21216 9,437.13 19,189.50 36,792.08 65,418.71
87/01 Weall & Cullen Realco Inc. class change 2001 020.022.08503 1,680.28 3,901.51 5,171.56 10,753.35
10/02 Diamond Swan Ventures class change 2001 020-022-05779 149.48 347.07 460.04 956.59
11/02 Diamond Swan Ventures class change 2001 020-022-05778 148.08 343.85 455.78 947.71
72/01 334979 Ontario Ltd. fire/demolition 2001 020.017.27100 976.74 1,986.10 3,807.95 6,770.79
09/02 Diamond Swan Ventures class change 2001 020-022-05790 43.96 102.08 135.32 281.36
14102 Krlnk Corporation class change 2001 020-022-06065 1,717.44 3,987.79 5,285.95 10,991.18
23,121.35 48,113.13 72,042.87 143,277.35
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