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REPORT
FINANCE DEPARTMENT
Meeting:
GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
MONDAY, MARCH 29, 2004 Resolution #:b(Jfl~/qOC"(
Date:
Report #: FND-006-04
File#:
By-law #:
Subject:
TAX REDUCTIONS AND WRITE-OFFS FOR 2003
Recommendations:
It is respectfully recommended that the General Purpose and Administration Committee
recommend to Council the following:
1, THAT Report FND-006-04 be received for information.
Submitted by:
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Reviewed by: -
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Franklin Wu,
Chief Administrative Officer.
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REPORT NO.: FND-006-04
PAGE 2
Background and Comment:
Pursuant to Sections 354, 357 and 358, of the Municipal Act, 2001, S.O. 2001, c. 24, a list of
applications for cancellation, reduction or refund of taxes was presented to Committee for its
review and duly approved. The total written off under these sections for the year ending
December 31,2003 was $31,477.65, as compared to $22,841.53 for the year 2002. In addition
to these adjustments, the Municipality is required to process reductions due to Assessment
Review Board, Ontario Municipal Board and Court decisions. These write-offs, because they
are by court decision, are irreversible and final, and are therefore written off directly to the
account. During 2003, the Municipality's share amounted to $121,835.39 plus an additional
$13,708,16 for the Municipality's share of post-cut-off capping adjustments resulting from these
court decisions. The amounts for 2002 were $63,863.62 in taxes written off and an additional
$17,495.70 in post-cut-off capping adjustments.
Under Section 364 of the Municipal Act, the taxpayer is permitted to apply for a rebate of taxes
paid on units held vacant in 2003. The cost to the Municipality for these rebates granted in
2003 totalled $11,044.48, as compared to $14,430.60 in 2002.
Under Section 361 of the Municipal Act, the Municipality allows reduction in taxes to registered
charities. The cost to the Municipality for these rebates granted in 2003 totalled $569,74
compared to $493.69 in 2002.
The Municipality leases a number of properties that allow for payment of property taxes as a
term of the lease. These taxes are written off annually totalling $50,258.60 in 2003 and
$36,667.46 in 2002.
The Municipality was able to recover the Regional and School Board share of the taxes written
off in previous years, There was no recovery in 2003 and $6,827.27 in 2002.
For the year ending December 31, 2003, the total taxes written off amount to $228,894.02
compared to $148,965,33 for 2002, The budget for this account was $100,000,00.
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REPORT NO.: FND-006-04
PAGE 3
Conclusion:
This report is for the information of Council and reflects the significant volume of activity relating
to adjustments to taxpayers accounts.
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
40 TEMPERANCE STREET, BOW MANVILLE, ONTARIO l1C 3A6 T (905)623-3379 F (905)623-4169
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