HomeMy WebLinkAboutFND-002-15 Clarington
Finance Department
Report
If this information is required in an alternate accessible format, please contact the Municipal
Clerk at 905-623-3379 ext. 2102.
Report To: General Purpose and Administration Committee
Date of Meeting: January 19, 2015
Report Number: FND-002-15 Resolution Number:
File Number: Department File# By-law Number:
Report Subject: List of Applications for Cancellation, Reduction, Apportionments or
Refund of Taxes
Recommendations:
1. That Report FND-002-15 be received; and
2. That the attached list of applications for cancellation, reduction, apportionments or refund of
taxes be approved.
Clarbgton
Finance Department
Report
If this information is required in an alternate accessible format, please contact the Municipal
Clerk at 905-623-3379 ext. 2102.
Report To: General Purpose and Administration Committee
Date of Meeting: January 19, 2015
Report Number: FND-002-15 Resolution Number:
File Number: Department File# By-law Number:
Report Subject: List of Applications for Cancellation, Reduction, Apportionments or
Refund of Taxes
Recommendations:
1. That Report FND-002-15 be received; and
2. That the attached list of applications for cancellation, reduction, apportionments or refund of
taxes be approved.
Municipality of Clarington Page 2
Report FND-002-15
Report Overview
The purpose of this report is to obtain Council authorization for cancellation, reduction,
apportionments or refunds of taxes pursuant to the applicable sections of the Municipal
Act.
1 . 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 uncollectable.
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 taxes 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
Municipality of Clarington
Report FND-002-15 Page 3
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.
2. Concurrence
Not applicable
3. Conclusion
3.1 The total amount of taxes to be written off for September 1 to December 31, 2014
as shown in this report total $13,672.52. The total for the 2014 calendar year was
$164,879.00. This total represents the Municipality's share only. For comparison,
the values of taxes written off under Section 357 and 358 at December 31, 2013
was $28,525.52 for the municipal portion only.
Strategic Plan Application
The recommendations contained in this report conform to the Strategic Plan.
Submitted by: _ ,'` Reviewed by: � ;�w.�'
Nancy T6ylor, BBA, CPA, CA Franklin Wu,
Director of Finance/Treasurer Chief Administrative Officer
Staff Contact: Nancy Taylor, Director of Finance/Treasurer, 905-623-3379 ext. 2602 or
ntaylor @clarington.net
Attachment:
Attachment 1 - Write-off Report September 1 to December 31, 2014
There are no interested parties to be notified of Council's decision.
Attachment 1 -Write-off Report September 1 to
Write-Off Report 2014 Council 2014 December 31,2014 Page 1
For the Period of-September 1 -December 31,2014
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 Sep-14 1064032 Ontario inc. WTX752 35.06 2013 Mobile Unit Removed
2 Sep-14 Ramos Daniel WTX752 350.30 2013 Fire,Demolition
3 Sep-14 1064032 Ontario inc. WTX753 62.15 2013 Mobile Unit Removed
4 Sep-14 Christ[Joseph WTX754 74.91 2014 Fire,Demolition
5 Sep-14 Thomas Evelyn Mae WTX754 8.20 2014 MPAC Overcharge Clerical Error
6 Sep-14 Ramos Daniel WTX754 794.60 2014 Fire,Demolition
7 Sep-14 Roll Severed to 3 lots WTX755 0.00 2013 Severance
8 Sep-14 Roll Severed to 3 lots WTX757 0.00 2014 Severance
9 Sep-14 Roll Severed to 2 lots WTX758 0.00 2014 Severance
10 Sep-14 Roll Severed to 2 lots WTX758 0.00 2014 Severance
11 Sep-14 Roll Severed to 2 lots WTX760 0.00 2013 Severance
12 Sep-14 Roll Severed to 2 lots WTX760 0.00 2013 Severance
13 Sep-14 Roll Severed to 2 lots WTX761 0.00 2013 Severance
14 Sep-14 Roll Severed to 2 lots WTX761 0.00 2013 Severance
15 Sep-14 Roll Severed to 2 lots WTX761 0.00 2013 Severance
16 Sep-14 Tomina Gertrude WTX761 1,192.09 1,325.40 2012-2013 Severence due to Partial Expropriation due to 407
17 Sep-14 Roll Severed to 2 lots WTX761 0.00 2013 Severance
18 Sep-14 Rol[Severed to 2 lots WTX761 0.00 2013 Severance
19 Sep-14 Roll Severed to 2 lots WTX761 0.00 2013 Severance
20 Sep-14 Roll Severed to 2 lots WTX761 0.00 2013 Severance
21 Sep-14 Roll Severed to 2 lots WTX761 0.00 2013 Severance
22 Sep-14 Roll Severed to 2 lots WTX763 0.00 2014 Severance
23 Oct-14 Roll Severed to 2 lots WTX765 0.00 2014 Severance
24 Oct-14 Roll Severed to 2 lots WTX765 0.00 2014 Severance
25 Oct-14 Roll Severed to 2 lots WTX765 0.00 2014 Severance
26 Oct-14 Roll Severed to 2 lots WTX766 0.00 2013 Severance
27 Oct-14 Roll Severed to 2 lots WTX766 0.00 2013 Severance
28 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
29 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
30 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
Total Page 1 of 6 1,192.09 2,650.62
Attachment 1 -Write-off Report September 1 to
Write-Off Report 2014 Council 2014 December 31,2014 Page 2
For the Period of-September 1 -December 31,2014
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 1,192.09 2,650.62
31 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
32 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
33 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
34 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
35 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
36 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
37 Oct-14 Tomina Gertrude WTX768 1,383.04 1,316.19 2014 Severence due to Partial Expropriation due to 407
38 Oct-14 Roll Severed to 2 lots WTX768 0.00 2014 Severance
39 Oct-14 Public Works Canada WTX769 488.37 2012 Property Became Exempt
40 Oct-14 Public Works Canada WTX769 1,211.54 2012 Property Became Exempt
41 Oct-14 Public Works Canada WTX769 997.01 58.22 2012 Property Became Exempt
42 Oct-14 Public Works Canada WTX769 2,350.81 2012 Property Became Exempt
43 Oct-14 Public Works Canada WTX769 1,538.95 2012 Property Became Exempt
44 Oct-14 Singh Karam WTX770 1.61 2013 Severance
45 Oct-14 Wigmore Donnalu WTX770 920.20 2012-2013 Severance
46 Oct-14 2224664 Ontario Inc WTX771 -3,144.96 2012-2013 Ceased tobe taxed at rate
47 Oct-14 Clarington Municipality WTX771 -28.06 2013 Severance
48 Oct-14 2010785 Ontario Limited WTX771 30.06 2013 Severance
49 Oct-14 2306896 Ontario Inc. WTX772 63.68 2014 Severance
50 Oct-14 2010785 Ontario Limited WTX772 4.17 2014 Severance
51 Oct-14 Mercer Paul James WTX772 1,048.18 -729.46 2014 Ceased tobe taxed at rate
52 Oct-14 Hutton Transport Limited WTX772 85.48 2014 Severance
53 Oct-14 Roll Severed to 2 lots WTX772 - 2014 Severance
54 Oct-14 Clarington Municipality WTX773 18.86 2014 Ceased tobe taxed at rate
55 Oct-14 John Halminen WTX773 79.26 2014 Fire,Demolition
56 Oct-14 Fancey Larry WTX773 155.90 2014 Fire,Demolition
57 Oct-14 Riggin David WTX773 204.64 2014 Fire,Demolition
58 Oct-14 Breen Kellie Lee WTX773 135.27 2014 Fire,Demolition
59 Oct-14 Transportation Ministry WTX773 241.27 2014 Ceased tobe taxed at rate
Total Page 2 of 6 1,630.69 10,642.25
Attachment 1 -Write-off Report September 1 to
Write-Off Report 2014 Counci1 2014 December 31,2014 Page 3
For the Period of-September 1 -December 31,2014
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 2 1,630.69 10,642.25
60 Oct-14 Singh Karam WTX774 12.42 2014 Ceased tobe taxed at rate
61 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
62 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
63 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
64 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
65 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
66 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
67 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
68 Oct-14 Roll Severed to 6 lots WTX775 0.00 2014 Severance
69 Oct-14 Roll Severed to 5 lots WTX775 0.00 2014 Severance
70 Oct-14 Roll Severed to 5 lots WTX775 0.00 2014 Severance
71 Oct-14 289143 Ontario Limited WTX775 11.50 2014 Severance
72 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
73 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
74 Oct-14 Roll Severed to 2 lots WTX775 0.00 2014 Severance
75 Oct-14 King Courtice Investments WTX776 (4,221.33) 2012 Fire,Demolition
76 Oct-14 Roll Severed to 2 lots WTX777 0.00 2014 Severance
77 Nov-14 Roll Severed to 2 lots WTX778 0.00 2013 Severance
78 Nov-14 Roll Severed to 6 lots WTX778 0.00 2013 Severance
79 Nov-14 Lindvest Properties Ltd WTX778 263.48 2013 Severance
80 Nov-14 Veridian Connections WTX779 30.99 2014 Severance
81 Nov-14 Metcalf Ronald Norman WTX779 53.09 2014 Severance
82 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
83 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
84 Nov-14 Roll Severed to 3 lots WTX779 0.00 2014 Severance
85 Nov-14 Marksmen Club WTX779 4.34 2014 Severence due to Partial Expropriation due to 407
86 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
87 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
88 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
Total Page 3 of 6 (2,590.64) 11,018.07
Attachment 1 -Write-off Report September 1 to
Write-Off Report 2014 Counoi12014 December 31,2014 Page
For the Period of-September 1 -December 31,2014
Date Person(s)Taxes AdjMTX Commercial Residential Year Reason Claimed by
Ref.No. Industrial etc Farm Adjusted Applicant
Applicant Number Municipal Managed Forest For
Municipal
Balance Forward from Page 3 -2,590.64 11,018.07
89 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
90 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
91 Nov-14 Roll Severed to 4 lots WTX779 0.00 2014 Severance
92 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
93 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
94 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
95 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
96 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
97 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
98 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
99 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
100 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
101 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
102 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
103 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
104 Nov-14 Roll Severed to 2 lots WTX779 0.00 2014 Severance
105 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
106 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
107 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
108 Nov-14 Roll Severed to 3 lots WTX780 0.00 2014 Severance
109 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
110 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
111 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
112 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
113 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
114 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
115 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
116 Nov-14 Roll Severed to 3 lots WTX780 0.00 2014 Severance
117 Nov-14 Roll Severed to 4 lots WTX780 5.67 2014 Severance
Total Page 4 of 6 (2,590.64) 11,023.74
Attachment 1 -Write-off Report September 1 to
Write-Off Report 2014 Counci12014 December 31,2014 Pages
For the Period of-September 1 -December 31,2014
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 4 -2,590.64 11,023.74
118 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
119 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
120 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
121 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
122 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
123 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
124 Nov-14 Roll Severed to 6 lots WTX780 0.00 2014 Severance
125 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
126 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
127 Nov-14 Roll Severed to 2 lots WTX780 0.00 2014 Severance
128 Nov-14 White William WTX781 540.12 2013 MPAC Overcharge Clerical Error
129 Nov-14 Consolidation of 5 lots WTX783 0.00 2012 Consolidation
130 Dec-14 Transportation Ministry WTX784 - 0.00 2014 Ceased lobe taxed at rate
131 Dec-14 Laporte Brent WTX784 339.41 -236.35 2014 Ceased tobe taxed at rate
132 Dec-14 1064032 Ontario Inc WTX784 71.84 2014 Mobile Unit Removed
133 Dec-14 Wigmore Donnalu WTX784 422.72 2014 Severance
134 Dec-14 McKenzie Sean WTX784 222.55 2014 MPAC Overcharge Clerical Error
135 Dec-14 Smith Tyler WTX784 292.65 2014 Fire,Demolition
136 Dec-14 White William WTX785 -204.79 2013 MPAC Overcharge Clerical Error
137 Dec-14 McKenzie Sean WTX785 426.37 2012-2013 MPAC Overcharge Clerical Error
138 Dec-14 Smith Tyler WTX785 390.83 2012-2013 Fire,Demolition
139 Dec-14 Roll Severed to 2 lots WTX786 0.00 2014 Severance
140 Dec-14 Roll Severed to 2 lots WTX786 0.00 2014 Severance
141 Dec-14 Roll Severed to 4 lots WTX786 7.51 2014 Severance
142 Dec-14 Roll Severed to 2 lots WTX786 0.00 2014 Severance
143 Dec-14 Roll Severed to 2 lots WTX786 0.00 2014 Severance
144 Dec-14 Roll Severed to 2 lots WTX786 0.00 2014 Severance
145 Dec-14 Roll Severed to 2 lots WTX786 0.00 2014 Severance
146 Dec-14 Roll Severed to 2 lots WTX786 5.41 2014 Severance
Total Page 5 of 6 (2,251.23) 12,962.60
Attachment 1 -Write-off Report September 1 to
Write-Off Report 2014 Counci12014 December 31,2014 Page 6
For the Period of-September 1 -December 31,2014
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 5 -2,251.23 12,962.60
147 Dec-14 Roll Severed to 2 lots WTX786 0.00 2014 Severance
148 Dec-14 Roll Severed to 2 lots WTX786 0.00 2014 Severance
149 Dec-14 Lindvest Properties Ltd WTX786 1,053.97 2014 Severance
150 Dec-14 Transportation Ministry WTX787 0.00 2014 Ceased tobe taxed at rate
151 Dec-14 Transportation Ministry WTX787 142.53 -98.32 2014 Ceased tobe taxed at rate
152 Dec-14 Transportation Ministry WTX787 0.00 2014 Ceased tobe taxed at rate
153 Dec-14 Clarington Municipality WTX787 124.55 2014 Uncollectable Taxes
154 Dec-14 Clarington Municipality WTX787 300.33 2014 Exempt
155 Dec-14 Mozes-Ljuckanov Ingrid WTX787 1,239.97 2014 Ceased tobe taxed at rate
156 Dec-14 Heinrichs Wayne John WTX787 198.12 2014 Ceased tobe taxed at rate
157 Dec-14 Consolidation of 7 lots WTX788 0.00 2014 Consolidation
158 Dec-14 Roll Severed to 46 lots WTX788 0.00 2014 Severance
Total Page 6 of 6 (2,108.70) 15,781.22
Grand Total To Be Written Off Not Including Minutes of Settlements,
or ARB Decisions for the Period of September 1st, 2014
to December 31, 2014 13,672.52