HomeMy WebLinkAboutFND-024-10al"~ Il REPORT
FINANCE DEPARTMENT
Meeting: GENERAL PURPOSE AND ADMINISTRATION
Date: SEPT27,2010 Resolution#: ~i~~'Y4/'/4 By-law#: a-Olb~/3~
Report#: FND-024-10 File#:
Subject: REQUEST TO COUNCIL TO EXEMPT CLARINGTON BRANCH 178 OF THE
ROYAL CANADIAN LEGION FROM MUNICIPAL PROPERTY TAXES
RECOMMENDATIONS:
It is respectfully recommended that the General Purpose and Administration Committee
recommend to Council the following:
THAT Report FND-024-10 be received; and
2. THAT Council authorize exemption of local property taxes on the property in
Clarington owned by the Clarington Branch 178 of the Royal Canadian Legion,
pursuant to the Assessment Act R.S.O. 1990, Chapter A.31, Section 6.1(2);
3. THAT Staff request to the Region of Durham that the Regional portion of property
taxes be exempted pursuant to Regional Report #2001-F-16 commencing in
2010; and
4. THAT the attached by-law be executed by the Mayor and Clerk.
Submitted by:
NT/hjl
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Reviewed by: ~~"~^ `" "`~
Nancy aylor, .B. ., C.A.
Director of Finance/
Treasurer
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L1C 3A6 T (905)623-3379
Franklin Wu,
Chief Administrative Officer
REPORT NO.: FND-024-10
PAGE 2
BACKGROUND:
1.0 In accordance with Section 6.1 of the Assessment Act, the Council of a local or
upper tier municipality, as the case may be may pass by-laws exempting the
Royal Canadian Legion facilities. Under this section, by-laws may be passed by
the Council of all municipalities (lower and single tier):
(1) "Land that is used and occupied as a memorial home, clubhouse or
athletic grounds by persons who served in the armed forces of His or Her
Majesty or an ally of His or Her Majesty in any war is exempted from
taxation in the circumstances and to the extent described in this section
2006, c.33, Sched. A, s.7".
(2) The council of a local or upper-tier municipality, as the case maybe, may
pass by-laws exempting land described in subsection (1) from taxation for
its purposes on such conditions as may be set out in the by-laws. 2007,
c.7, Sched.l, s.1(1).
1.1 Section 6.1(3) provides the basis for this exemption for a maximum of ten years.
This exemption was provided for the past 10 years and must be renewed by
Council for the next 10 year window.
CONCLUSION:
2.0 It is recommended that the appropriate by-law be authorized to exempt the Royal
Canadian Legion from municipal property taxes for 2010 to 2019 and the Region
also be requested to exempt the Royal Canadian Legion from the regional
portion of property taxes.
Attachment 1 - By-law
THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
BY-LAW NUMBER 2010-
Being a By-Law to provide an exemption from property taxation
(excluding local improvements and education taxes)
to Branch 178 of the Royal Canadian Legion
for the property taxation years 2010 to 2020, commencing January 1,
and to repeal By-law 2001-044
Attachment 1 to FND-024-10
2010
WHEREAS the Assessment Act R.S.O. 1990, CHAPTER A.31 provides the following:
Exemption for land used by veteran
6.1 (1) Land that is used and occupied as a memorial home, clubhouse or athletic
grounds, by persons who served in the armed forces of His or Her Majesty or an ally
of His or Her Majesty in any war is exempted from taxation in the circumstances and
to the extent described in this section. 2006, c.33, Sched A, s7.
Land in municipalities
(2) The council of a Iota! or upper tier municipality, as the case maybe may pass by-
laws exempting land described in subsection (i) from taxation for its purposes on
such conditions as maybe set out in the. by-laws. 2007, c.7, Sched. 1, s.1 (1).
Restrictions
(3J An exemption under subsection (2) must not exceed 10 years but maybe
renewed at any time during the last year of the exemption. 2006, c.33, Sched. A, s. 7.
Exception
(4) An exemption under subsection (2) does not affect the obligation to pay fees or
charges that have priority lien status. 2006, c. 33, Sched. A. s.7"
AND WHEREAS, Council accepted the recommendation at the General Purpose and
Committee Meeting of September 27, 2010, to exempt the Municipality of Clarington's
portion of the property taxation (excluding local improvements and educations taxes) of
Branch 178 of the Royal Canadian Legion.
NOW THERFORE, Be It Enacted and It Is Enacted, as a By-Law of the Corporation of the
Municipality of Clarington as follows:
1. THAT the Treasurer be authorized to exempt the local portion of property
taxes on property owned by Branch 178 of the Royal Canadian Legion;
2. THAT the Regional Municipality of Durham be requested to exempt the
upper tier portion of property taxes, pursuant to Regional Report #2001-F-
16.
3. THAT if the property is sold or leased during the time that this by-law is in
effect, the property exemption ends when title is transferred or when the
lease agreement comes into effect.
4. THAT if the property changes from a memorial home, clubhouse or athletic
grounds by persons who served in the armed forces of His or Her majesty
allies in any war, the property tax exemption ends when the use changes.
5. THAT By-law 2001-044 is hereby repealed.
6. THAT this By-law shall come into force and take effect October 4, 2010.
By-law read a first time and second time this 4'" day of October 2010.
By-law read a thifd and final time this 4"' day of October 2010.
Jim Abernethy, Mayor
Patti L. Barrie, Municipal Clerk