HomeMy WebLinkAboutFND-015-15 Clarington
Finance Department
Report
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Report To: General Government Committee
Date of Meeting: September 28, 2015
Report Number: FND-015-15 Resolution: GCS°b'�>(o-v5
File Number: By-law Number: N
Report Subject: List of Applications for Cancellation, Reduction, Apportionments
or Refund of Taxes
Recommendations:
It is respectfully recommended that the General Government Committee recommend to
Council the following:
1. That Report FND-015-15 be received; and
2. That the list of applications, attached to Report FND-015-15 as Attachment 1, for
cancellation, reduction, apportionments or refund of taxes be approved.
Municipality of Clarington
Report FND-015-15 Page 2
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 .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 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 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
Municipality of Clarington
Report FND-015-15 Page 3
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.
2.0 Concurrence - Not applicable
3.0 Conclusion
The total amount of taxes to be written off for January 1 to August 31, 2015 as shown in this
report total $15,627.43. The total for the 2014 calendar year was $162,694.90. This total
represents the Municipality's share only. For comparison, the values of taxes written off under
Section 357 and 358 at August 31, 2014 was $149,022.38 for the municipal portion only.
Strategic Plan Application
The recommendations contained in this report conform to the Strategic Plan.
7
Submitted by: Reviewed by:
Nancy Tayl r, B A, CPA, CA Franklin Wu,
Director of Finance/Treasurer Chief Administrative Officer
NT/BV/NS/hjl
Staff Contact: Nancy Taylor, Director of Finance/Treasurer, 905-623-3379 ext. 2602 or
ntaylor(a)-clarington.net
Attachments:
Attachment 1 —Attachment 1 - Write-off Report January 1 to August 31, 2015
There are no interested parties to be notified of Council's decision.
Write-Off Report 2015 Attachment 1 to
For the Period of-January 1 -August 2015 Report FND-015-15
Date Roll Number 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-15 010 050 0.4110 Transportation Ministry WTX790 80.09 2014 Ceased to be Taxed at Rate
2 Jan-15 010 050 13100 Transportation Ministry WTX790 788.57 2014 Ceased to be Taxed at Rate
3 Jan-15 010 110 26910 Vogels John Michael WTX790 662.66 2014 Fire, Demolition Etc.
4 Jan-15 010 160 02500 Transportation Ministry WTX790 29.86 2014 Ceased to be Taxed at Rate
5 Jan-15 030 050 25901 Chamberlain Peter Andrew WTX790 676.49 -489.12 2013 Overcharge Clerical Error
6 Jan-15 030 110 15208 Barton Guy John WTX790 205.62 2014 Fire, Demolition Etc.
7 Jan-15 020 120 22700 1064032 Ontario Inc. WTX791 -31.24 2013 Mobile Unit Removed
8 Jan-15 020 120 22700 1064032 Ontario Inc. WTX791 -14.93 2013 Mobile Unit Removed
9 Jan-15 020 120 22700 1064032 Ontario Inc. WTX791 -15.09 2014 Mobile Unit Removed
10 Jan-15 020 120 22700 1064032 Ontario Inc. WTX791 -15.23 2014 Mobile Unit Removed
11 Feb-15 010 020 11526 Darlington Springs Ltd. WTX792 59.01 2014 Severance/Consolidation
12 Feb-15 010 020 11648 Sutton Lynda WTX792 -59.01 2014 Severance/Consolidation
13 Feb-15 010 020 11528 Darlington Springs Ltd. WTX792 60.51 2014 Severance/Consolidation
14 Feb-15 010 020 11690. Piercey Danika Suzanne WTX792 -60.51 2014 Severance/Consolidation
15 Feb-15 010 030 17118 Pernerowski Matthew WTX792 199.41 2014 Severance/Consolidation
16 Feb-15 010 030 17120 Kanagaratnam Jeyanthini WTX792 -199.41 2014 Severance/Consolidation
17 Feb-15 010 100 05198 Cooper David WTX792 -5.11 2014 Severance/Consolidation
18 Feb-15 010 100 05908 Clarington Municipality WTX792 5.11 2014 Severance/Consolidation
19 Feb-15 020 010 00637 Humphries Heather Michelle WTX792 311.51 2014 Severance/Consolidation
20 Feb-15 020 010 00639 Glowaski Maureen Mary WTX792 -61.50 2014 Severance/Consolidation
21 Feb-15 020 010 00640 Anderson Rushand Antonio WTX792 -61.50 2014 Severance/Consolidation
22 Feb-15 020 010 00641 Hodgkinson Thomas WTX792 -61.50 2014 Severance/Consolidation
23 Feb-15 020 - 010 00642 Snow-Johnson Shannon WTX792 -61.50 2014 Severance/Consolidation
24 Feb-15 020 010 00643 Gupta Neil WTX792 -65.50 2014 Severance/Consolidation
25 Feb-15 020 120 20705 Bowmanville Creek WTX792 9.80 2014 Severance/Consolidation
26 Feb-15 010 080 14750 Hoskin Gail Miriam WTX793 219.11 2014 Ceased to be Taxed at Rate
27 Feb-15 010 110 08200 Gaul Betty WTX793 896.11 2014 Ceased to be Taxed at Rate
28 Feb-15 010 160 06500 J Kamstra Landscaping Ltd. WTX794 339.07 2012 Fire, Demolition Etc.
Total Page 1 of 4 1,015.56 2,326.22
Write-Off Report 2015
For the Period of-January 1 -August 2015
Date Roll Number 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 1,015.56 2,326.22
29 Feb-15 010 160 06500 J Kamstra Landscaping Ltd. WTX794 95.08 2013 Fire, Demolition Etc.
30 Feb-15 010 160 06500 J Kamstra Landscaping Ltd. WTX794 191.74 2014 Fire, Demolition Etc.
31 Feb-15 020 040 02505 Clarington Municipality WTX794 28.06 2013 Property Became Exempt
32 Feb-15 020 040 02505 Clarington Municipality WTX794 58.36 2014 Property Became Exempt
33 Feb-15 030 080 03800 Newcastle Recycling Limited WTX794 1132.49 -781.03 2012 Ceased to be Taxed at Rate
34 Feb-15 010 090 12500 Krezanowski Stephen WTX795 230.76 2014 Severance/Consolidation
35 Feb-15 010 090 12506 Mitchell Marlene WTX795 -229.86 2014 Severance/Consolidation
36 Feb-15 010 090 25253 Carboni Lisa WTX795 56.42 2014 Severance/Consolidation
37 Feb-15 010 090 25255 Dougan JC Lee WTX795 -56.42 2014 Severance/Consolidation
38 Feb-15 010 090 25349 Caibri Properties Inc WTX795 56.42 2014 Severance/Consolidation
39 Feb-15 010 090 25351 H&H Building Corporation WTX795 -56.42 2014 Severance/Consolidation
40 Feb-15 010 100 07109 Williams Michael WTX795 -393.53 2014 Severance/Consolidation
41 Feb-15 010 100 07100 Nekkers John Anton WTX795 1066.55 2014 Severance/Consolidation
42 Feb-15 010 100 07108 Nekkers John Anton WTX795 -670.79 2014 Severance/Consolidation
43 Mar-15 020 090 09500 Annis Athanacia Hristou WTX796 262.98 2014 Fire, Demolition Etc.
44 Mar-15 030 100 03000 Wood Stewart Allen WTX796 439.56 -303.15 2013 Ceased to be Taxed at Rate
45 Mar-15 030 100 03000 Wood Stewart Allen WTX796 553.22 -381.53 2014 Ceased to be Taxed at Rate
46 Apr-15 030 110 00500 Bastas Konstadinos WTX797 83.99 2013 Overcharge Clerical Error
47 May-15 010 160 02700 Hojdus Mieczyslaw WTX798 1,476.70 2013 Property Became Exempt
48 May-15 010 050 04100 Transportation Ministry WTX799 830.71 2015 Ceased to be Taxed at Rate
49 May-15 010 050 04110 Transportation Ministry WTX799 83.07 2015 Ceased to be Taxed at Rate
50 May-15 010 050 13100 Transportation Ministry WTX800 817.93 2015 Ceased to be Taxed at Rate
51 May-15 010 090 06400 Transportation Ministry WTX800 1,124.81 2015 Ceased to be Taxed at Rate
52 May-15 010 110 26910 Vogels John Michael WTX800 831.22 2015 Fire, Demolition Etc.
53 May-15 010 160 02500 Transportation Ministry WTX800 161.88 2015 Ceased to be Taxed at Rate
54 May-15 030 120 02600 Skitch William Frederick WTX801 119.69 2015 Fire, Demolition Etc.
55 Jul-15 010 050 17650 Clarington Municipality WTX803 2596.15 2015 Ceased to be Taxed at Rate
Total Page 2 of 4 6,194.21 6,572.63
Write-Off Report 2015
For the Period of-January 1 -August 2015
Date Roll Number 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 6,194.21 6,572.63
56 Jul-15 010 160 06500 J Kamstra Landscaping Ltd. WTX803 290.25 2015 Fire, Demolition Etc.
57 Jul-15 010 090 25247 Dallaire Mathieu Paul Gerard STX0177 -232.17 2015 Severance/Consolidation
58 Jul-15 010 090 25249 Qazi Sadia Tahir STX0177 232.17 2015 Severance/Consolidation
59 Jul-15 010 090 25250 Petrovicz James STX0177 -232.17 2015 Severance/Consolidation
60 Jul-15 010 090 25252 Sequeira Derek STX0177 232.17 2015 Severance/Consolidation
61 Jul-15 010 090 25256 Slowikowski Artur STX0177 -232.17 2015 Severance/Consolidation
62 Jul-15 010 090 25258 Gibb Lindsay STX0177 232.17 2015 Severance/Consolidation
63 Jul-15 010 090 25259 Gawlik Stanislaw STX0177 -232.17 2015 Severance/Consolidation
64 Jul-15 010 090 25261 Trach Jeffrey STX0177 232.17 2015 Severance/Consolidation
65 Jul-15 010 090 25262 Young Scott STX0177 -232.17 2015 Severance/Consolidation
66 Jul-15 010 090 25264 Pollet Matthew STX0177 232.17 2015 Severance/Consolidation
67 Jul-15 010 090 25268 2438442 Ontario Inc STX0177 -232.17 2015 Severance/Consolidation
68 Jul-15 010 090 25270 H&H Building Corp STX0177 232.17 2015 Severance/Consolidation
69 Jul-15 010 090 25271 H&H Building Corp STX0177 -232.17 2015 Severance/Consolidation
70 Jul-15 010 090 25273 Madder Patrick STX0177 232.17 2015 Severance/Consolidation
71 Jul-15 010 090 25274 Rahim Nadia STX0177 -232.17 2015 Severance/Consolidation
72 Jul-15 010 090 25276 Alvarez Jorge David Picos STX0177 232.17 2015 Severance/Consolidation
73 Jul-15 010 090 25283 Brown Michael STX0177 -271.49 2015 Severance/Consolidation
74 Jul-15 010 090 25285 Simpson Paula STX0177 271.49 2015 Severance/Consolidation
75 Jul-15 010 090 25346 Kluczewski Karolina STX0177 -232.17 2015 Severance/Consolidation
76 Jul-15 010 090 25348 Balakrishnan Subradheep STX0177 232.17 2015 Severance/Consolidation
77 Jul-15 010 090 25349 Caibri Properties STX0177 -232.17 2015 Severance/Consolidation
78 Jul-15 010 090 25351 Clarke Allana Annmarie STX0177 232.17 2015 Severance/Consolidation
79 Jul-15 010 090 25443 Morvai Catherine Anne STX0177 -92.66 2015 Severance/Consolidation
80 Jul-15 010 090 25447 Mazarello Victor STX0177 92.66 2015 Severance/Consolidation
81 Aug-15 010 030 17226 Bourbonnais Stacey WTX804 -47.42 2012 Overcharge Clerical Error
Total Page 3 of 4 6,484.46 6,525.21
Write-Off Report 2015
For the Period of-January 1 -August 2015
Date Roll Number Person(s)Taxes Adj1WTX 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 6,484.46 6,525.21
82 Aug-15 010 030 17226 Bourbonnais Stacey WTX804 -28.41 2013 Overcharge Clerical Error
83 Aug-15 020 010 06402 673666 Ontario Limited WTX804 1086.05 -751.4 2015 Ceased to be Taxed at Rate
84 Aug-15 020 090 12000 1825447 Ontario Inc WTX804 810.99 -716.39 2013 Overcharge Clerical Error
85 Aug-15 020 090 12000 1825447 Ontario Inc WTX804 1065.57 -742.98 2014 Overcharge Clerical Error
86 Aug-15 030 050 25800 6980601 Canada Inc WTX804 86.72 2014 Fire, Demolition Etc.
87 Aug-15 030 050 25800 6980601 Canada Inc WTX804 194.65 2015 Fire, Demolition Etc.
88 Aug-15 020 090 12000 1825447 Ontario Inc WTX805 -229.37 2014 Overcharge Clerical Error
89 Aug-15 020 050 25052 Zane Roberto M WTX806 133.77 2013 Fire, Demolition Etc.
90 Aug-15 020 050 25052 Zane Roberto M WTX806 396.58 2014 Fire, Demolition Etc.
91 Aug-15 030 070 10300 Transportation Ministry . WTX806 494.71 2013 Ceased to be Taxed at Rate
92 Aug-15 020 020 15410 Steven Donald WTX807 463.37 2015 Fire, Demolition Etc.
93 Aug-15 020 050 25052 Zane Roberto M WTX807 152.50 2015 Fire, Demolition Etc.
94 Aug-15 030 020 16200 Dejong Jonathan WTX807 70.23 2015 Fire, Demolition Etc.
95 Aug-15 030 030 36400 Burns James Robert WTX807 131.17 2015 Ceased to be Taxed at Rate
Total Page 3 of 4 9,499.07 6,128.36
Grand Total To Be Written Off Not Including Minutes of Settlements,
or ARB Decisions For the Period of January 1st, 2015
to August 31, 2015 $15,627.43