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Home My WebLink AboutFND-025-04 - REPORT FINAHCE'DEPARTMEHT Meeting: GENERAL PURPOSE ANOADMllIUSTRATION COMMITTEE Date: MONDAY, NOVEMBER 1,2004 Resolution #: GPiI- 'f$j-01 Report#: FNO-Q2&-04 Flle#: By-law #: Subject: LIST OF APPLICATIONS!fOft~ELLATlON, REDUCTION, APPORTK)NMENTS OR .FUNJtOF TAXES ~mrn.ndatlons; It Is respectfully recommended that the ~flefalPul'pQSe and Administration Committee recommend toCQ\.Incil the following: 1. THAT Report FND-025-04 be receiVEld;aJitd 2. THAT the attached list of applications forcaoceUation. reduction, apportionments or refund of taxes be approved. ' Submitted by: Nancy. y1, B.B.A., ~.A. Directot'ofFinance ' , ReviewedbQ ~~~~. FranklinWu Chief Administrative Officer NMT/MWF/MAM/hP 13tH < REPORT NO.: FND..o25-04 PAGE 2 ;;::<c;. BACKGROUND Pursuant to Sections 354, 356, 357 anc!$58of~.Munlcipal Act, 2001, G25, a list of applications for cancellation , reduction, ~ppol'ticilnmentsor refund of taxes is presented to CommitteeJor its /'$View and approval. Section 357(3 & 4) indicates that the CQuncilsball hear and dispose of every application noHater than the 30th day of April in the yearfOlfQwing the year in respect of which the application is made. The last day for making~tiqn for the previous year's tax reduction is the 28th day of February in Jtlle follQ.Wing year. More specifically,underSeclion 354, thlll Trea$lJrel" shall recommerldJo CouneH that outstanding taxes be str~n from the rj:)lI. To.e taxes from the roll it must be by reason of a decision under Section 357 or 358"qrof a decision of a judge of any court or that the taxes are uncollectible. An aPplication for a cancellation, reduction orf'$fuMmay be made for one of the following reasons: · Ceased to be liable to be taxed at retet.; · real property becomes exempt; · razed by fire, demolition or otheIWi$e; · damaged by fire, demolition or otl'terwi$& (SlJbstantially unusable) · removal of a mobile unit; . sickness or extreme poverty; · gross or manifest clerical error; arid .... repairs/renovations preventing nqrmal.\l$e,of period of 3 months. ' The 357 and. the 358 process begins w~n an application is prepared by either the Regional Assessment OffICe or the Taxtl~t. The neighbourhood assessor will perform an on-site inspection of the property. Tbe assessorwHI verify the reason for the, application, the.period of time, for which tthe. tax~ieHs claimed, and the amount and type of assessment that is affected. The~is thEln sent ~ktothe Tax Department where the actual tax adjustment is Qaltutated and the taxpayer's, account adjusted. Section 356, deals withsevarances or di",isionsi..to parcels. These parcels of land were taxed in blOcks in the year(s) prior tosevem:mce/consolidation. . Taxes are being apportioned to the individual properties \o/hich ~'J:lOW.severed/consolidated. Therefore, tax amounts are removed from OIl8'-r4!number and applied toanotner roll number as determined by MPAC. 1302 . REPORT NO.: FNo.o25-04 PAGE 3 The total amount of taxes to be written C!>ff,ifotF~ary 1 to September 30.2004, as shown in this rep!.>rt.total.$27,261.66. . Attachment: Attachment "A" - Write-Off Report February 1 t()$eptember 30, 2004 CO~1'IQN OF THE NUNlCfAAUTY QF,CLAl'iINGT.ON 40 TEMPERANcE ST~EET, BOWMANVILLl:,ONTA~L 1C 3A6 T (905)623-3379'F (905)6234169 ...... 1.303 Write-Off Report 2004 (For the Period of - February 1 - September 30, 2004) Dalo Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by Ref. No. lndusrial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal Feb-04 Roll Severed to 2 lots WTX 221 0,00 2002 Severance/Consolidation Feb-Q4 Halloway Holdings WTX 223 215,64 2003 Fire, Demolition Etc Feb-04 Halloway Holdings WTX 223 180,86 2003 Fire, Demolition Etc Feb-04 Municipality of CJarington WTX 223 526.00 2003 Property Became Exempt Feb-04 Separate School Board WTX 223 144,35 2003 Property Became Exempt Feb-Q4 Prestonvale Heights Limited WTX 223 308.48 2003 Fire, Demolition Etc Feb-04 Lauder Peter WTX 223 67,23 2003 Fire, Demolition Etc Feb-04 Roll Severed into 2 lots WTX 224 0.00 2003 Severance/Consolidation Feb-04 Prestonvale Heights Limited WTX 225 395,74 2002 Fire, Demolition Etc Feb-04 Lauder Peter WTX 225 70.82 2002 Fire, Demolition Etc Feb-Q4 Clarington Municipality WTX 225 470,73 2002 Property Became Exempt Feb-04 Broken Front Investment WTX 225 199,95 2002 MPAC Overcharge Clerical Error Feb-Q4 Separate School Board WTX 225 154,13 2002 MPAC Overcharge Clerical Error ~ Feb-04 Clarington Municipality WTX 226 0.00 2003 Property Became Exempt c,.: Feb-04 Prestonvale Heights Limited WTX 227 245,39 2001 Fire, Demolition Etc c: Feb-04 Clarington Municipality WTX 227 451.42 2001 Property Became Exempt .... Feb-04 Broken Front Investment WTX 227 191.76 2001 MPAC Clerical Error Feb-04 Separate School Board WTX 227 147.81 2001 Property Became Exempt Feb-04 Clarington Municipality WTX 228 340,88 2000 Property Became Exempt Feb.04 Separate School Board WTX 228 20,62 2000 Property Became Exempt Feb-04 Separate School Board WTX 229 20.46 1999 Property Became Exempt Feb-04 Separate School Board WTX 230 19.14 1998 Property Became Exempt Feb-04 Separate School Board WTX 231 6.24 1997 Property Became Exempt Feb-04 Separate School Board WTX 232 6.22 1996 Property Became Exempt Feb-04 Clarington Municipality WTX 233 264.98 2003 Property Became Exempt Feb-04 Municipality of Clarington WTX 233 213,56 2003 Property Became Exempt Feb-Q4 Benshop Thomas J In Trust WTX 233 588.49 2003 MPAC Clerical Error Feb-04 Graham Lorna WTX 233 (17,11) 2003 Com to Res Differential T olal Page 1 of 8 0,00 5.233,79 Write-Off Report 2004 (For the Period of - February 1 - September 30, 2004) Date Parson{s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by Ref. No. Indusrial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal Balance Forward from Page 1 0.00 5,233.79 Mar-04 Roll Severed to 2 lots VVTX 234 0.00 2003 Severance/Consolidation Mar-04 Rolf Severed to 2 lots VVTX 234 0.00 2002 Severance/Consolidation Mar-04 Roll Severed to 2 fots VVTX 234 0.00 2003 Severance/Consolidation Mar-04 Roll Severed to 2 lots VVTX 234 0,00 2002 Severance/Consolidation Mar-04 Roll Severed to 2 lots VVTX 234 0.00 2003 SeverancefConsotidation Mar-04 Roll Severed to 2 lots VVTX 234 0.00 2003 Severance/Consolidation Mar-04 Roll Severed to 2 lots VVTX234 0,00 2002 SeverancefConsofidation Mar-04 Roll Severed to 2 lots VVTX 234 0.00 2003 Severance/Consolidation Mar-04 Roll Severed to 3 lots VVTX 234 0,00 2003 Severance/Consolidation Mar-04 Roll Severed to 10 lots VVTX 234 0,00 2003 Severance/Consolidation Mar-04 Roll Severed to 10 lots VVTX234 0,00 2003 Severance/Consolidation Mar-04 Roll Severed to 89 lots VVTX 238 0.00 2003 Severance/Consolidation Mar-04 Roll Severed to 11 Jots VVTX 238 0,00 2003 Severance/Consolidation Mar-04 Roll Severed to 11 lots VVTX 238 0,00 2003 Severance/Consolidation ~ Apr-04 Roll Severed to 5 lots VVTX 239 0.00 2003 Severance/Consolidation 1:,.,: C Apr-04 Roll Severed to 5 lots VVTX 239 0,00 2003 Severance/Consolidation Co. Apr-04 Roll Severed to 5 lots VVTX 239 0.00 2003 Severance/Consolidation Apr.04 Roll Severed to 2 lots VVTX 240 0,00 2003 Severance/Consolidation Apr-04 Roll Severed to 2 lots VVTX 240 0.00 2003 Severance/Consolidation Apr-04 Roll Severed to 6 lots VVTX 240 0,00 2003 Severance/Consolidation Apr-04 Clarington Muncipality VVTX 242 39.55 2003 Severance/Consolidation Apr-04 Bethesda House of Mercy VVTX 242 755,38 2003 Property Became Exempt Apr-04 Clarington Muncipality VVTX 242 215.15 2003 Property Became Exempt Apr-04 Townley Bruce VVTX 242 2,98 2003 MPAC Clerical Error Total Page 2 of 8 0.00 6,246.85 Write-Off Report 2004 (For the Period of - February 1 - September 3D, 2004) Date Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by Ref. No. Indus rial ete Farm Adjusted Applicant Managed Forest Fo, Applicant Number Municipal MunIcipal Balance Forward from Page 2 0.00 6,246,85 May-Q4 Roll Severed to 2 lots WTX 243 000 2003 Severance/Consolidation May-04 Roll Severed to 2 lots WTX 243 0,00 2003 Severance/Consolidation May-04 Roll Severed to 6 lots WTX 243 0.00 2003 Severance/Consolidation May-04 Roll Severed to 2 lots WTX 243 0.00 2003 Severance/Consolidation May-04 Roll Severed to 2 Jots WTX 243 0.00 2003 Severance/Consolidation May-04 Roll Severed to 2 lots WTX 243 0.00 2003 Severance/Consolidation May-04 Roll Severed to 6 lots WTX 243 0,00 2003 Severance/Consolidation May-04 Roll Severed to 2 lots WTX 243 0.00 2003 Severance/Consolidation May-04 Roll Severed to 2 lots WTX 243 0,00 2003 Severance/Consolidation May-04 Roll Severed to 2 lots WTX 243 0.00 2003 Severance/Consolidation May-04 Roll Severed to 2 lots WTX 243 0,00 2003 Severance/Consolidation May-Q4 Roll Severed to 2 lots WTX 243 0,00 2003 Severance/Consolidation ~ May-04 Roll Severed to 2 lots WTX 243 0,00 2003 Severance/Consolidation ~ May-04 Roll Severed to 2 lots WTX 243 0.00 2003 Severance/Consolidation C' May-04 Roll Severed to 2 lots WTX 243 0.00 2003 Severance/Consolidation en May-04 Roll Severed to 2 lots WTX 243 0,00 2003 Severance/Consolidation May-Q4 Roll Severed to 2 lots WTX 243 0.00 2003 Severance/Consolidation May-04 Imhoff Gamet WTX 245 19.40 2002 MPAC Overcharge Clerical Error May-04 Holbiski Bryan WTX 245 15.86 2002 MPAC Overcharge Clerical Error May-Q4 Crawford Josephine WTX 245 27,96 2002 MPAC OverCharge Clerical Error May-04 Hopson Jane WTX 245 21.00 2002 MPAC Overcharge Clerical Error May-04 Pemberton Cathy WTX 245 19,74 2002 MPAC Overcharge Clerical Error May-04 Naujok Rauni WTX 245 24.42 2002 MPAC OverCharge Clerical Error May-04 Pemberton Cathy WTX 246 39,94 2003 MPAC Overcharge Clerical Error May~04 Imhoff Gamet WTX 246 39,94 2002 MPAC OverCharge Clerical Error May-04 Holbiski Bryan WTX 246 39,94 2003 MPAC Overcharge Clerical Error May.04 Crawford Josephine WTX 246 39.94 2003 MPAC OverCharge Clerical Error T alai Page 3 of 8 0,00 6,534,99 Write-Off Report 2004 (For the Period of - February 1 - September 30, 2004) Dalo Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by Ref. No. Indusrial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal Balance Forward from Page 3 0,00 6,534.99 May-04 Hopson Jane wrx 246 39,94 2003 MPAC Overcharge Clerical Error May-04 Naujok Rauni wrx 246 39.94 2003 MPAC Overcharge Clerical Error May-04 Squibb Stephen wrx 246 39,94 2003 MPAC Overcharge Clerical Error May-04 Holroyd Muriel wrx 246 124.58 2003 MPAC Overcharge Clerical Error May-04 Holroyd Muriel wrx 248 131.22 2002 MPAC Overcharge Clerical Error May-04 Halloway Holdings wrx 249 389.85 2004 Fire, Demolition Etc May-04 Halloway Holdings wrx 249 374,41 2004 Fire, Demolition Etc May-04 Clarington Municipality wrx 249 200.72 2004 Property Became Exempt May-04 Clarington Municipality wrx 249 212,30 2004 Property Became Exempt May-04 Clarington Municipality wrx 249 223,88 2004 Property Became Exempt May-04 Prestonvale Heights Limited wrx 250 409,15 2004 Fire, Demolition Etc May-04 Squibb Stephen wrx 251 177.56 2004 MPAC Overcharge Clerical Error May-04 Pemberton Cathy wrx 251 177.56 2004 MPAC Overcharge Clerical Error ..... ~ May-04 Imhoff Garnet wrx 251 177.56 2004 MPAC Overcharge Clerical Error c: May-04 Holbiski Bryan wrX251 177.56 2004 MPAC Overcharge Clerical Error .....:! May-04 Crawford Josephine wrx 251 177.56 2004 MPAC Overcharge Clerical Error May-04 Hopson Jane wrx 251 177.56 2004 MPAC Overcharge Clerical Error May-04 Naujok Rauni wrx 251 177.56 2004 MPAC Overcharge Clerical Error Jun-04 Townley Bruce wrx 252 3.86 2004 MPAC Overcharge Clerical Error Jun-04 Clarington Municipality wrx 254 2.736,70 2004 Property Became Exempt Jun-04 Cameron Christipher wrx 256 332.23 (229.13) 2004 Com to Res Differential Jun-04 Durham Region wrx 256 607,20 2004 Property Became Exempt Jun-Q4 Ministry of Transportation wrx 256 559.70 2004 Fire, Demolition Etc Jun-04 Boisvert Christian wrx 256 146,68 2004 MPAC Overcharge Clerical Error Jun-04 Lowen Albert wrx 256 11.58 2004 MPAC OverCharge Clerical Error Jun-04 Gattellaro Antonio wrx 256 61,76 2004 MPAC Overcharge Clerical Error Total Page 4 of 8 332.23 13,86219 Write-Off Report 2004 (For the Period of - February 1 - September 30, 2004) Date Person(s) Taxes AdjlWTX Commorclal Residontial Year Reason Claimed by Ref. No. Indusrial ete Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal Balance Forward from Page 4 332.23 13,862.19 Jul-04 Cameron Christipher wrx 257 167.21 (112.84) 2002 Com to Res Differential Jul-04 Ministry of Transportation wrx 257 135.59 2002 Fire, Demolition Etc Jul-04 Sarginson Brian wrx 257 38.35 2002 Fire, Demolition Etc Jul-04 Pemberton Cathy wrx 257 19.74 2002 MPAC Overcharge Clerical Error Aug-04 Zwiedrynski Andrew wrx 257 4.58 2002 MPAC Overcharge Clerical Error Aug-04 Michalejko Peter wrx 257 220.78 2002 Fire, Demolition Etc Aug-04 Atkins Bemadete wrx 257 715.46 2002 MPAC Overcharge Clerical Error Aug-04 Ministry of Transportation wrx 257 315.45 (304.10) 2002 Tax Class Change Aug-04 Devon Downs wrx 257 158.18 2002 MPAC Overcharge Clerical Error Aug-04 Zwiedrynski Andrew wrx 259 3.52 1998 MPAC Overcharge Clerical Error Aug-04 Zwiedrynski Andrew wrx 259 3.76 1999 MPAC Overcharge Clerical Error Aug-04 Zwiedrynski Andrew wrx 259 3.79 2000 MPAC Overcharge Clerical Error ~ Aug-04 Michalejko Peter wrx 259 211.73 2001 Fire, Demolition Etc e,.: c: Aug-04 Zwiedrynski Andrew wrx 259 4.39 2001 MPAC Overcharge Clerical Error OC' Aug-04 Atkins Bemadete wrx 259 578.27 2001 MPAC Overcharge Clerical Error Aug-04 Lowen Albert wrx 260 12.50 2002 MPAC Overcharge Clerical Error Aug-04 Cameron Christipher wrx 261 290.46 (196.00) 2003 Com to Res Differential Aug-04 Lowen Albert wrx 261 11.86 2003 MPAC Overcharge Clerical Error Aug-04 Boisvert Christian wrx 261 81.91 2003 Fire, Demolition Etc Aug-04 Van-Terra Farms Ltd wrx 261 738.58 2003 MPAC Overcharge Clerical Error Aug-04 Dwyer Christopher wrx 261 85.00 (57.36) 2003 Com to Res Differential Aug-04 Devon Downs wrx 261 458.77 2003 MPAC Overcharge Clerical Error AU9-04 Kellett Steven wrx 261 27.91 2003 Fire, Demolition Etc Aug-04 Gattellaro Antonio wrx 261 12.96 2003 Fire, Demolition Etc Aug-04 Michalejko Peter wrx 261 150.29 2003 Fire, Demolition Etc Aug-04 Zwiedrynski Andrew wrx 261 5.93 2003 MPAC Overcharge Clerical Error Total Page 5 of 8 1,190.35 16,790.74 Write-Off Report 2004 (For the Period of - February 1 - September 30, 2004) Date Person(s} Taxes AdjlWTX Ref. No. Commercial Indus rial ete Applicant Number Municipal Residential Farm Managed Forest Municipal Year Adjusted For Reason Claimed by Applicant Balance Forward from Page 5 1,190.35 16,790.74 Aug-04 Ministry of Transportation wrx 261 299.48 (288.71) 2003 Tax Class Change Aug-04 Roth Bernhart wrx 261 237.29 2003 MPAC Overcharge Clerical Error Aug-04 Aspen Heights wrx 261 197.91 2003 MPAC Overcharge Clerical Error Aug-04 Aspen Heights wrx 261 158.33 2003 MPAC Overcharge Clerical Error Aug-04 Clarington Municipality wrx 263 30.90 2004 Property Became Exempt Aug-04 Clarington Municipality wrx 263 2,499.58 2004 Property Became Exempt Aug-04 Durham Region wrx 263 362.83 2004 Property Became Exempt Aug-04 Durham Region wrx 263 483.88 2004 Property Became Exempt Aug-04 Durham Region wrx 263 414.43 2004 Property Became Exempt Aug-04 Durham Region wrx 263 1,019.88 2004 Property Became Exempt Aug-04 Durham Region wrx 263 74.47 2004 Property Became Exempt Aug-04 Durham Region wrx 263 48.57 2004 Property Became Exempt I-'- Aug-04 Clarington Municipality wrx 263 38.60 2004 Property Became Exempt I:,,; Aug-04 Bethesda House of Merc wrx 263 744.97 2004 Property Became Exempt C Aug-04 Clarington Municipality wrx 263 551.97 2004 Property Became Exempt eo Aug-04 Clarington Municipality wrx 263 38.60 2004 Property Became Exempt Aug-04 Kawartha Pine Ridge wrx 263 621.45 2004 Property Became Exempt Aug-04 Gaffield David wrx 263 49.02 2004 MPAC Overcharge Clerical Error Aug-04 Dwyer Christopher wrx 263 328.03 (226.23) 2004 Com to Res Differential Aug-04 Kellett Steven wrx 263 57.90 2004 Fire, Demolition Etc Aug-04 Zwiedrynski Andrew wrx 263 5.79 2004 MPAC Overcharge Clerical Error Aug-04 Ministry of Transportation wrx 263 301.67 (297.22) 2004 Tax Class Change Aug-04 Radcliffe Ronald wrx 266 3.86 2004 MPAC Overcharge Clerical Error Aug-04 Lowen Albert Russell wrx 266 11.58 2004 MPAC OverCharge Clerical Error Aug-04 Chomisky Richard wrx 267 193.17 (133.22) 2004 Com to Res Differential Total Page 6 of 8 2,312.70 23,497.17 Write-Off Report 2004 (For the Period of - February 1 . September 30,2004) Date Person(s} Taxes AdjlWTX Commercial Residential Year Reason Claimed by Ref. No. Indusrialetc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal MunIcipal Balance Forward from Page 6 2,312.70 23,497.17 Aug-04 Rand Lawrence wrx 267 33.59 2004 MPAC Overcharge Clerical Error Aug-04 Zegers Martin wrx 267 377.99 (260.68) 2004 Com to Res Differential Aug-04 Clarington Municipality wrx 267 310.17 2004 Property Became Exempt AU9-04 Gowdy Robert Warden wrx 267 64.41 (44.42) 2004 Com to Res Differential Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Rolf Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2003 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation ~ Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation ~. Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation I-'- Sep-04 Roll Severed to 2 lots wrx 268 0.00 2003 Severance/Consolidation C Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 Roll Severed to 2 lots wrx 268 0.00 2004 Severance/Consolidation Sep-04 WTX 238 Further Severance wrx 274 0.00 2004 Severance/Consolidation To Individual Lots ** Total Page 7 of 8 2,755.10 23,535.83 ** Roll Number Severed into Whole Lots in WTX 238 Now split in WTX 274 to single lots as homes are being built and sold to individual homeowners. ..... e.; ..... ..... Write-Off Report 2004 (For the Period of - February 1 - September 30, 2004) Date Person(s) Taxes Applicant Balance Forward from Page 7 Sep-04 Ontario Hydro Network Sep-04 Ontario Hydro Network Sep-04 Ontario Hydro Network Sep-04 Ontario Hydro Network Sep-04 Ruttner Alexander Sep-04 656150 Ontario Ltd Total Page 8 of 8 AdjlWTX Ref. No. Number wrx 276 wrx 276 wrx 276 wrx 276 wrX277 wrx 279 Commercial Indus rial Gte MunicIpal 2,755.10 76.05 2,831.15 Grand Total To Be Written Off Not Including Minutes of Settlements, or ARB Decisions For the Period of February 1, 2004 to September 30, 2004 Residential Farm Managed Forest MuniCipal 23,535.83 99.87 214.63 212.95 199.26 167.97 24,430.51 Year Adjusted For Reason Claimed by Applicant 2001 Property Became Exempt 2000 Property Became Exempt 1999 Property Became Exempt 1998 Property Became Exempt 2004 MPAC Overcharge Clerical Error 2002 Com to Res Differential $ 27,261.66