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Home My WebLink AboutFND-002-13 Clarftwn REPORT FINANCE DEPARTMENT Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE Date: FEB 4, 2013 Resolution#: 666 / ° By-law#: Report#: FND-002-13 File#: Subject: LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION, APPORTIONMENT, WRITE OFFS 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-002-13 be received; and 2. THAT the attached list of applications for cancellation, reduction, apportionments, write-offs or refund of taxes be approved. Submitted by: M Reviewed by: Nancy T ylor, B A, CA. Franklin Wu, Director of Finance/ Chief Administrative Officer Treasurer NT/M M/hjl CORPORATION OF THE MUNICIPALITY OF CLARINGTON 40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L1C 3A6 T 905-623-3379 REPORT NO.: FND-002-13 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, write-offs 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-002-13 PAGE 3 2.0 CONCLUSION 2.1 The total amount of taxes to be written off, for September 1, 2012 to December 31, 2012, as shown in this report total $37,336.28. The total for the 2012 calendar year was $121,284.53. This total represents the Municipality's share only. For comparison, the values of taxes written off under Section 357 and 358 at December 31, 2011 was $124,503.62 for the municipal portion only. The amount for 2012 relates to specific properties that were addressed through Report FND-012-12 in May 2012 for court decisions in unique circumstances and for a contaminated abandoned property and a property conveyed to the Municipality of Clarington. 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, 2012 Write-Off Report 2012 Roll Severed to 2 lots For the Period of-September 1 to December 31,2012 2 Sept Date Person(s)Taxes Adj/WTX Commercial Residential Ref.No. Industrial etc Farm Applicant Number Municipal Managed Forest Central Lake Ontario Municipal 1 Sept Roll Severed to 2 lots WTX668 2 Sept Roll Severed to 2 lots WTX671 3 Sept Kielbasiewicz WTX672-673 4 Sept Central Lake Ontario WTX672 5 Sept Bortolazzo VVTX672-673 6 Sept Pigeon WTX673 7 Sept Wilson WTX673-675 8 Sept Clarington Municipality WTX673 9 Sept Smith WTX673 10 Sept Colville WTX673 11 Sept Hill Nelda WTX673-675 12 Sept Clarington Municipality WTX673 13 Oct Prins WTX676-677 14 Oct Jeronimo WTX676 15 Oct Thompson WTX676 16 Oct Alexopoulos WTX676 17 Oct Belmonte VVTX676-677 18 Oct White WTX676-677 19 Oct 1298828 ON WTX676 20 Oct Pisano WTX676-677 21 Oct Osbourne WTX676 22 Oct Halliday WTX676 23 Oct MTO WTX678 24 Oct MTO WTX678 Total Page 1 of 3 21224 505.98 0.00 0.00 147.01 101.34 760.26 54.95 275.23 1,432.80 385.41 276.47 598.86 279.07 (145.93) 139.51 171.89 84.56 69.46 1,202.30 399.25 Severance/Consolidation 2012 845.38 43.77 (30.19) 471.06 (324.87) 2011-2012 1,150.65 2012 4,596.97 2011-2012 Exempt 1,632.30 12,071.13 Council 2012 Year Adjusted For Reason Claimed by Applicant 2012 Severance/Consolidation 2012 Severance/Consolidation 10-2011-2012 Fire,Demolition 2010-2011 MPAC Overcharge Clerical Error 2011-2012 Fire,Demolition 2012 Fire,Demolition 2011-2012 Exempt 2012 Exempt 2012 Fire,Demolition 2012 Fire,Demolition 10-2011-2012 Fire,Demolition 2012 Exempt 2011 Ceased to be taxed at rate D9-2010-2011 MPAC Overcharge Clerical Error 2010 Fire,Demolition 2010-2011 MPAC Overcharge Clerical Error 2011-2012 Ceased to be taxed at rate 2011-2012 Fire,Demolition 2011 Ceased to be taxed at rate 10-2011-2012 MPAC Overcharge Clerical Error 2012 Ceased to be taxed at rate 2012 Ceased to be taxed at rate 2010-2011 Exempt D9-2010-2011 Exempt ATTACHMENT# TO Page 1 REPORT# "j Write-Off Report 2012 1,632.30 12,071.13 For the Period of-September 1 to December 31,2012 council 2012 Date Person(s)Taxes Adj/WTX Commercial Residential Year Ref.No. Industrial etc Farm Adjusted Applicant Number Municipal Managed Forest For 2011 Municipal 27 Oct Reason Claimed by Applicant Balance Forward from Page 1 1,632.30 12,071.13 25 Oct MTO WTX678 322.36 2011 Exempt 26 Oct MTO WTX678 703.03 2011 Exempt 27 Oct MTO WTX678 883.13 2010-2011 Exempt 28 Oct MTO WTX678 57.21 2010 Exempt 29 Oct MTO WTX678 1,850.78 2011 Exempt 30 Oct MTO WTX678 1,876.45 2009-2010-2011 Exempt 31 Oct MTO WTX678 690.12 2010 Exempt 32 Oct MTO WTX678 2,205.23 2010-2011 Exempt 33 Oct MTO WTX678 996.39 2010 Exempt 34 Oct MTO WTX678-684 6.12 2010-2011 ceased to be taxed at rate 35 Oct MTO WTX678 637.72 2011 Exempt 36 Oct Mamonko WTX678-680 507.51 2010-2011-2012 Fire,Demolition 37 Oct Harding WTX678 642.71 2010 Fire,Demolition 38 Oct MTO WTX678 1,052.79 2011 Exempt 39 Oct MTO WTX678 491.14 2011 Exempt 40 Oct MTO WTX678 1,000.36 2010 Exempt 41 Oct MTO WTX678 (207.31) 2009 ceased to be taxed at rate 42 Oct MTO WTX678 2,531.74 2009-2010 Exempt 43 Oct Roll Severed to 3 lots WTX679 - 0.00 2009 Severance/Consolidation 44 Oct MTO WTX680 2,780.57 2012 Exempt 45 Oct Clarington WTX680 346.52 2012 Exempt 46 Oct MTO WTX680 155.35 2012 Exempt 47 Oct MTO WTX680 397.02 2012 Exempt Total Page 2 of 3 2,184.67 31,445.70 Page 2 Write-Off Report 2012 For the Period of-September 1 to December 31,2012 Cound12012 Date Person(s)Taxes AdjMTX Commercial Residential Year Ref.No. Industrial etc Farm Adjusted Applicant Number Municipal Managed Forest For Municipal Reason Claimed by Applicant Balance Forward from Page 2 2,184.67 31,445.70 48 Oct MTO WTX680 375.44 2012 Exempt 49 Oct MTO WTX680 763.83 2012 Exempt 50 Oct MTO WTX680 802.67 2012 Exempt 51 Nov Algar WTX683-684 246.15 2012 Fire,Demolition 52 Nov Zemer WTX683 220.74 2012 ceased to be taxed at rate 53 Dec Clarington WTX684 95.89 2011-2012 Exempt 54 Dec Newell WTX684 529.88 2012 Fire,Demolition 55 Dec Hubbs WTX684 671.31 2011-2012 Fire,Demolition Total Page 3 of 3 4,126.61 33,209.67 Grand Total To Be Written Off Not Including Minutes of Settlements, or ARB Decisions For the Period of September 1st,2012 to December 31,2012 37,336.28 Page 3