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Home My WebLink AboutFND-003-12 Clarington REPORT FINANCE DEPARTMENT Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE Date: January 23, 2012 Resolution#: - - By-law#: Report#: FND-003-12 File#: Subject: LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION, APPORTIONMENTS OR REFUND OF TAXES RECOMMENDATIONS: It is respectfully recommended that the General Purpose and Administration Committee recommend to Council the following: 1. THAT Report FND-003-12 be received; and 2. THAT the attached list of applications for cancellation, reduction, apportionments or refund of taxes be approved. Submitted by: /' Reviewed by: Nancy T ylor, CA. Franklin Wu, Director of Finance/ Chief Administrative Officer Treasurer NT/MM/blm CORPORATION OF 7'HE MUNICIPALITY OF CLARINGTON 40 TEMPERANCE STREET, BOWMANVIL.LE, ONTARIO L1C 3A6 T 905-623-3379 REPORT NO.: FND-003-12 PAGE 2 1.0 BACKGROUND 1.1 Pursuant to Sections 354, 356, 357 and 358 of the Municipal Act, 2001, C25, a list of applications for cancellation, reduction, apportionments or refund of taxes is presented to Committee for its review and approval. 1.2 Section 357(3 & 4) 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. The last day for making application for the previous year's tax reduction is the 28th day of February in the following year. 1.3 More specifically, under Section 354, 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 357 or 358, or of a decision of a judge of any court that the taxes are uncollectible. 1.4 An application for a cancellation, reduction or refund may be made for one of the following reasons: • Ceased to be liable to be taxed at rate it was; • real property becomes exempt; • razed by fire, demolition or otherwise; • damaged by fire, demolition or otherwise (substantially unusable) • removal of a mobile unit; • sickness or extreme poverty; • gross or manifest clerical error; and • repairs/renovations preventing normal use of period of 3 months. 1.5 The 357 and the 358 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. 1.6 Section 356, deals with severances or divisions into parcels. These parcels of land were taxed in blocks in the year(s) prior to severance/consolidation. Taxes are being apportioned to the individual properties which are now severed/consolidated. Therefore, tax amounts are removed from one roll number and applied to another roll number as determined by MPAC. REPORT NO.: FND-003-12 PAGE 3 2.0 CONCLUSION 2.1 The total amount of taxes to be written off, for September 1, 2011 to December 31, 2011, as shown in this report total $8,634.23. The total for the 2011 calendar year was $124,503.62. This total represents the Municipality's share only. For comparison, the values of taxes written off under Section 357 and 358 at December 31, 2010 was $37,970.53 for the municipal portion only. The increase for 2011 relates to specific properties that were addressed through Report FND-020-11 in September 2011 for court decisions in unique circumstances. 3.0 CONCURRENCE — not applicable CONFORMITY WITH STRATEGIC PLAN — The recommendations contained in this report conform to the general intent of the following priorities of the Strategic Plan: _ Promoting economic development X Maintaining financial stability Connecting Clarington _ Promoting green initiatives _ Investing in infrastructure _ Showcasing our community Not in conformity with Strategic Plan Staff Contact: Nancy Taylor, B.B.A., C.A., Director of Finance/Treasurer Attachments: Attachment "A" - Write-Off Report September 1 to December 31, 2011 Write-Off Report 2011 For the Period of-September 1 -December 31,2011 Council 2011 Date Person(s)Taxes Adj/WTX Commercial Residential Year Ref.No. Industrial etc Farm Adjusted Applicant Number Municipal Managed Forest For Municipal Reason Claimed by Applicant 1 Sep-11 Roll Severed to 6 lots WTX0621 0.00 2011 Severance/Consolidation 2 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 3 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 4 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 5 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 6 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 7 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 8 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 9 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 10 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 11 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 12 Sep-11 Roll Severed to 2 lots WTX0621 0.00 2011 Severance/Consolidation 13 Sep-11 The Greater Toronto Transit WTX0622 2,66821 0.00 2009-2010 Class change from Industrial to Commercial 14 Sep-11 Clarington Municipality WTX0623 101.07 2011 Property became exempt 15 Sep-11 Brayley Darell WTX0623 366.55 2011 Fire,Demolition 16 Sep-11 Roll Severed to 2 lots WTX0623 0.00 2011 Severance/Consolidation 17 Sep-11 Roll Severed to 2 lots WTX0623 0.00 2011 Severance/Consolidation 18 Sep-11 Clarington Municipality WTX0623 29.03 2011 Property became exempt 19 Sep-11 Cupelli Luigi WTX0623-624 1,04421 (720.35) 2009-2010-2011 Class change from Commercial to Residential 20 Sep-11 Hariland Mihkel WTX0624 2,07025 2009-2010 Class change adding farm 21 Sep-11 Hariland Mihkel WTX0624 0.00 2009-2010 Severance/Consolidation 22 Sep-11 Ramphal Jacqueline WTX0625 690.90 2011 Fire,Demolition 23 Sep-11 Roll Severed to 2 lots WTX0625 1,353.21 2011 Severance/Consolidation 24 Sep-11 Roll Severed to 2 lots WTX0626 0.00 2011 Severance/Consolidation 25 Sep-11 2231231 Ontario WTX0626 610.59 (489.13) 2011 Class change from Commercial to Residential 26 Sep-11 Roll Severed to 2 lots WTX0630 0.00 2011 Severance/Consolidation 27 Oct-11 Roll Severed to 2 lots WTX0630 0.00 2011 Severance/Consolidation 28 Oct-11 Roll Severed to 5 lots WTX0630 0.00 2011 Severance/Consolidation Total Page 1 of 3 4,323.01 3,401.53 Page 1 D r� 0 3 3 r-'- wo Write-Off Report 2011 For the Period of-September 1 -December 31,2011 Counci12011 Page 2 Date Person(s)Taxes Adj/WTX Commercial Residential Year Reason Claimed by Ref.No. Industrial etc Farm Adjusted Applicant Applicant Number Municipal Managed Forest For Municipal Balance Forward from Page 1 4,323.01 3,401.53 29 Oct-11 Roll Severed to 2 lots WTX0630 - 0.00 2011 Severance/Consolidation 30 Oct-11 Roll Severed to 6 lots WTX0630 0.00 2011 Severance/Consolidation 31 Oct-11 Roll Severed to 2 lots WTX0630 0.00 2011 Severance/Consolidation 32 Oct-11 Roll Severed to 2 tots WTX0630 0.00 2011 Severance/Consolidation 33 Oct-11 Roll Severed to 6 lots WTX0630 0.00 2011 Severance/Consolidation 34 Oct-11 Roll Severed to 2 lots WTX0630 - 0.00 2011 Severance/Consolidation 35 Oct-11 Roll Severed to 7 lots WTX0630 0.00 2011 Severance/Consolidation 36 Oct-11 2010785 Ontario Ltd WTX0631 709.25 0.00 2011 Fire,Demolotion etc... 37 Oct-11 Christian Holdings WTX0631 1,544.73 2011 Property became exempt 38 Oct-11 Clarington Municipality WTX0631 25.50 2011 Property became exempt 39 Oct-11 Clarington Municipality WTX0631 49.73 2011 Property became exempt 40 Oct-11 Clarington Municipality WTX0631 39.79 2011 Property became exempt 41 Oct-11 Clarington Municipality WTX0631 57.36 2011 Property became exempt 42 Oct-11 Roll Severed to 2 lots WTX0631 0.00 2011 Severance/Consolidation 43 Nov-11 Roll Severed to 2 lots WTX0637 0.00 2011 Severance/Consolidation 44 Nov-11 Roll Severed to 2 lots WTX0637 0.00 2011 Severance/Consolidation 45 Nov-11 Roll Severed to 4 lots WTX0637 0.00 2011 Severance/Consolidation 46 Nov-11 Roll Severed to 2 lots WTX0637 0.00 2011 Severance/Consolidation 47 Nov-11 Roll Severed to 2 lots WTX0637 0.00 2011 Severance/Consolidation 48 Nov-11 Roll Severed to 2 lots WTX0637 0.00 2011 Severance/Consolidation 49 Nov-11 Roll Severed to 2 lots WTX0637 0.00 2011 Severance/Consolidation 50 Nov-11 Roll Severed to 2 lots WTX0637 0.00 2011 Severance/Consolidation 52 Nov-11 Roll Severed to 2 lots WTX0637 0.00 2011 Severance/Consolidation 53 Nov-11 Roll Severed to 2 lots WTX0637 - 0.00 2011 Severance/Consolidation 54 Nov-11 Roll Severed to 2 lots WTX0637 0.00 2011 Severance/Consolidation 55 Dec-11 Reid Damian James WTX0638 168.51 (117.85) 2011 Class change from Commercial to Residential 56 Dec-11 Transportation Ministry WTX0638 (2,193.96) 2011 ceased to be taxed at rate 57 Dec-11 Ardis Trevor Adrian WTX0638-639 571.42 2009-2010-2011 MPAC Overcharge Clerical Error Total Page 2 of 3 5,200.77 3,37825 Write-Off Report 2011 For the Period of-September 1 -December 31,2011 council 2011 Date Person(s)Taxes AdjMTX Commercial Residential Year Ref.No. Industrial etc Farm Adjusted Applicant Number Municipal Managed Forest For Municipal Balance Forward from Page 2 58 Dec-11 Clarington Municipality Total Page 3 of 3 WTX0640 5,200.77 3,378.25 55.21 2011 5,200.77 - 3,433.46 Grand Total To Be Written Off Not Including Minutes of Settlements, or ARB Decisions For the Period of September 1st,2011 to December 31,2011 Reason Claimed by Applicant Property became exempt West Beach 8,634.23 Page 3