HomeMy WebLinkAboutFND-015-13 Clarftwn REPORT
FINANCE DEPARTMENT
Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
Date: October 7, 2013 Resolution#: J - ' ,-f By-law#:
Report#: FND-015-13 File#:
Subject: LIST OF APPLICATIONS FOR CANCELLATIONS, 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-015-13 be received; and
2. THAT the attached list of applications for cancellation, reduction, apportionments,
write-offs or refund of taxes be approved.
r'
Submitted by: s / Reviewed by:
ancy T ylor, A, Franklin Wu,
CPA, CA Chief Administrative Officer
Director of
Finance/Treasurer
NT/MM/blm
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L1C 3A6 T 905-623-3379
REPORT NO.: FND-015-13 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-015-13 PAGE 3
2.0 CONCLUSION
2.1 The total amount of taxes to be written off, for January 1 to August 31, 2013, as
shown in this report total $20,973.51. The total for January 1 to August 31, 2012
was $19,081.32. This total represents the Municipality's share only.
2.2 This time period includes the sale of 1100 Bennett Road and taxes were adjusted
per Council's direction under separate Report FND-008-12.
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.,CPA,C.A., Director of Finance/Treasurer
Attachments:
Attachment VV - Write-Off Report January 1 to August 31, 2013
Write-Off Report 2013
For the Period of-January 1 -August 2013 counoi1 Zo1a ATTACHMENT �.�.TO
�. Page 1
REPORT#
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
1 Jan-13 Ministry Transportation WTX685 $ 361.07 2009-2010 Property Became Exempt
2 Jan-13 Roll Severed to 2 lots WTX685 $ - 2012 Severance/Consolidation
3 Jan-13 Roll Severed to 3 lots WTX685 $ - 2012 Severance/Consolidation
4 Jan-13 Ministry Transportation WTX685 $ 18.67 2009-2010 Property Became Exempt
5 Jan-13 Ministry Transportation WTX685 $ 50.93 2010 Property Became Exempt
6 Jan-13 Durham Regional Municipality WTX686 $ 8.94 2012 Property Became Exempt
7 Jan-13 Municipality of Clarington WTX686 $ 227.27 2011-2012 Property Became Exempt
8 Jan-13 Ministry Transportation WTX686 $ 1,003.73 2012 Ceased to be taxed at rate
9 Feb-13 1064032 Ontario Inc WTX687 $ 24.80 2012 Mobile Unit removed
10 Feb-13 Roll Severed to 2 lots WTX687 $ - 2012 Severance/Consolidation
11 Feb-13 Roll Severed to 2 lots WTX687 $ 2012 Severance/Consolidation
12 Feb-13 Roll Severed to 2 lots WTX687 $ - 2012 Severance/Consolidation
13 Mar-13 Watson,Tamara Denise WTX688 $ 285.04 2012 Ceased to be taxed at rate
14 Mar-13 Prestonvale Developments WTX688 $ 6,539.67 2012 MPAC Overcharge clerical error
15 Mar-13 Roll Severed to 5 lots WTX688 $ - 2012 Severance/Consolidation
16 Mar-13 Roll Severed to 2 lots WTX688 $ - 2012 Severance/Consolidation
17 Mar-13 Wilson,Harold Edward WTX688 $ 11.53 2012 Fire,Demolition
18 Mar-13 Ministry Transportation WTX688 $ 91.44 2012 Property Became Exempt
19 Mar-13 Central Lake Ontario Conservation Authority WTX688 $ 43.86 2011 MPAC Overcharge clerical error
20 Mar-13 1816646 Ontario Limited WTX688 $ 310.55 $ 22.87 2012 Fire,Demolition
21 Mar-13 Blackhurst,Michael WTX688 $ 320.06 2012 Fire,Demolition
22 Mar-13 Harris,Ronald Lawrence WTX688 $ 21.41 2011-2012 Fire,Demolition
23 Mar-13 564069 Ontario Inc WTX688 $ 1,146.72 2011-2012 Fire,Demolition
24 Mar-13 Gyalstan Property MGMT Inc WTX688 $ 1,176.28 2011-2012 Fire,Demolition
25 Mar-13 Port Of Newcastle WTX688 $ 2,679.87 $ 1,445.56 2011-2012 MPAC Overcharge clerical error
26 Mar-13 Roll Severed to 2 lots WTX689 $ - 2012 Severance/Consolidation
28 May-13 Maher-Hawkwen,Carol WXT692 $ 276.47 2010 MPAC Overcharge clerical error
Total Page 1 of 2 $ 2,990.42 $ 12,715.25
Write-Off Report 2013
For the Period of-January 1 -August 2013 Council 2013 Page 2
Date Person(s)Taxes AdjfWTX 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 $ 2,990.42 $ 12,715.25
29 May-13 1494339 Ontario Limited WTX692 $ 63.33 2012 Fire,Demolition
30 May-13 Welds,Karen Joanne WTX692 $ 1,157.92 2010-2011 Fire,Demolition
31 May-13 Bouma Richard WTX692 $ 57.25 2012 Fire,Demolition
32 May-13 Strike Three Properties WTX692 $ (60.37) $ 41.63 2012 Ceased to be taxed at rate
33 May-13 Cook,Violet WTX692 $ 272.10 2012 Severance/Consolidation
34 May-13 Cook,Violet WTX692 $ 676.01 2012 Severance/Consolidation
35 May-13 Cook,Violet WTX692 $ (693.02) 2012 Severance/Consolidation
36 May-13 Cattran,Charles WTX692 $ 177.11 2012 Fire,Demolition
37 Jun-13 Watson,Tamara WTX694 $ 1,021.90 2013 Ceased to be taxed at rate
38 Jun-13 Roll Severed to 2 lots WTX695 $ - 2013 Severance/Consolidation
39 Jun-13 Maher-Hawken,Carol WTX696 $ 229.22 2011 MPAC Overcharge clerical error
40 Jun-13 Degannes,Hayden WTX696 $ 738.70 2011-2013 Fire,Demolition
41 Jun-13 Darmine,Selwyn Richard WTX696 $ 193.24 2011-2013 Fire,Demolition
42 Jun-13 Carey,Laura Lee WTX696 $ 257.71 2012 Fire,Demolition
43 Jun-13 Ackroyd,Brian Peter WTX696 $ 185.11 2011-2013 MPAC Overcharge clerical error
44 Jun-13 Durham Regional Municipality WTX696 $ 731.24 2011 Exempt
45 Jun-13 Roll Severed to 6 lots WTX697 $ - 2012 Severance/Consolidation
46 Jul-13 Roll Severed to 2 lots VM700 $ - 2013 Severance/Consolidation
47 Jul-13 Roll Severed to 2 lots WTX700 $ - 2013 Severance/Consolidation
48 Jul-13 Clarington Municipality WTX702 $ 165.55 2013 Exempt
49 Jul-13 The Bowmanville Realty WTX702 $ 53.21 2013 Substantially Unusable
50 Jul-13 Roll Severed to 6 lots WTX703 $ - 2013 Severance/Consolidation
$ 2,930.05 $ 18,043.46
Grand Total To Be Written Off Not Including Minutes of Settlements,
or ARB Decisions For the Period of January 1st,2013
to August 31,2013 $20,973.51