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Home My WebLink AboutTR-24-99 ~ , ~ Gff!-- 33ffl fA # rc!27 AP THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON REPORT. Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE Date: June 21,1999 Report: Subject" TR-24-99 LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION OR REFUND OF TAXES It is respectfully recommended that the General Purpose and Administration Committee recommend to Council the following: 1. THAT Report TR-24-99 be received; 2. THAT the attached list of applications for cancellation, reduction or refund of taxes be approved. BACKGROUND AND COMMENT: Pursuant to Sections 441, 442 and 443, Chapter MA5 of the Municipal Act R.S.O. 1990, a list of applications for cancellation, reduction or refund of taxes is presented to Committee for its review and approval. Section 442(12) indicates that the council shall hear and dispose of every application not later than the 30th day of April in the year following the year in respect of which the application is made. Due to the volume of legislative changes in 1998 with the implementation of Current Value Assessment and the implementation of new tax software, this date was not possible. Last day for making application for the previous year's tax reduction is the 28th day of February in the following year. This has been amended for 1998 under Ontario Regulation 234/99 to extend the deadline for 442 applications to February 29, 2000 for the 1998 Taxation year. More specifically, under S~ction 441 the Treasurer shall recommend to Council that outstanding taxes be stricken from the roll. To strike taxes from the roll it must be by reason of a decision under Section 442 or 443, or of a decision of a judge of any court, that the taxes are uncollectible. An application for a cancellation, reduction or refund may be made for one of the following reasons: a) commercial to residential tax differential b) real property becomes exempt 801 TR-24-99 Pace 2 c) fire, demolition or otherwise d) removal of a mobile unit e) inability to pay taxes because of sickness or extreme poverty f) gross or manifest clerical error g) business ceases to exist The 442 and the 443 process begins when an application is prepared by either the Regional Assessment Office or the Tax Department. The neighbourhood assessor will perform an on-site inspection of the property. The assessor will verify the reason for the application, the period of time for which the tax relief is claimed, and the amount and type of assessment that is affected. The application is then sent back to the Tax Department where the actual tax adjustment is calculated and the taxpayer's account adjusted. The total amount of taxes to be written off, at December 31, 1998, as shown in this report totals $157,189.68. Of this total, the Municipality's share represents approximately $31,437.94. For comparison the values of taxes written off under Section 442 and 443 at December 31,1997 was $287,047.33 and $57,409.46 respectively. Also reflected in the Municipality's write off account, but not included in this report are reductions due to Assessment Review Board, Ontario Municipal Board and Court Decisions. These write offs, because they are by court decision, are irreversible and final, and are therefore written off directly to the account and are not required to form part of this report. This includes minutes of settlement for assessment appeals. At December 31, 1998 this account (7007-X-252) had a balance of $79,916.26, which is less than the 1998 budget amount of $80,000.00. The comparative account values at December 31, 1997 for this account were a final balance of $89,614.55 and a budget value of $75,000.00. However, all minutes of settlement relating to 1998 are not yet processed as they are still being received daily. In 1997, an Assessment Review Board Decision on a Nash Road Condominium resulted in approximately $84,294.02 being written off, of which $16,858.80 was the Municipality's share. This appeal was a significant contributor to the Municipality's write offs to exceed the budgeted amount. In 1996, there was an unforeseen 443 application for Consumers Gas, as a gross and manifest error had been made in the calculation of the assessment. This application resulted in a write off totalling $113,746.16, of which $22,749.23 represents the Municipality's portion. This application contributed significantly to the municipality's write offs to exceed the budgeted amount. 802 TR-24-99 Paqe 3 Respectfully submitted, Reviewed by, (] y~-~ Franklin Wu. Chief Administrative Officer. 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