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Home My WebLink AboutTR-24-93 THE CORPORATION OF THE TOWN OF NEWCASTLE REPORT Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE File# ;�� Date: July 5, 1993 Res. Report#: TR-24-93File#: By-Law Subject: LIST OF APPLICATIONS FOR CANCELLATION REDUCTION OR REFUND OF TAXES Recommendations: It is respectfully recommended that the General Purpose and Administration Committee recommend to Council the following: 1. That report TR-24-93 be received; and 2 . That the attached list of applications for cancellation, reduction or refund of taxes be approved. BACKGROUND AND COMMENT: Pursuant to Sections 441, 442 and 443, Chapter M.45 of the Municipal Act R.S.O. 1990, a list of applications for cancellation, reduction or refund of taxes is presented to Committee for its review and approval. Effective January 1st, 1973, the Council rather than the Assessment Review Court 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. (Pursuant to Subsection 7 of Section 496 of the Municipal Act as enacted by Bill 206, 1971) Last day for making application for the previous year's tax reduction is the 28th day of February in the following year. More specifically, under Section 441 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 442 or 443, or of a decision of a judge of any court, that the taxes are uncollectible. An application for a cancellation, reduction or refund may be made for one of the following reasons: a) commercial to residential tax differential b) real property becomes exempt c) fire, demolition or otherwise d) removal of a mobile unit PAPER P_��E it-il5 S.'RiNiE00N PECVCtE PAPER TR-24-93 Page 2 e) inability to pay taxes because of sickness or extreme poverty f) gross or manifest clerical error g) business ceases to exist The 442 and the 443 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. The tax adjustments as seen in this report may appear high, but are appropriate. When the Assessment Roll is printed in late November for taxation in the following year, changes to the property after this date will not be reflected in the roll. For example: Any business which closes or relocates from November 15 to December 31 of the previous year will appear on the current Assessment Roll. Taxes are calculated based on the current Assessment Roll for the entire year. Therefore, a tax adjustment when calculated cancels the taxes for the months for which the taxes were levied, but the business premises not occupied. When a new business moves in much of the taxes which are adjusted are eventually recovered with additional supplementary tax billing. In many instances there is a lapse in time before another business opens at that location. Therefore, new businesses in 1992 may not be assessed until the 1992 assessment roll is returned for 1993 taxation or until the 1993 supplementary billings. The total dollar value of the supplementary tax bills issued in 1992 was $1,152,250.00. This is consistent with the 1991 supplementaries which totalled $1,107,147 .00 . However, St. Mary's Cement contributed $362,626 .23 of the 1992 total. The total amount of taxes to be written off in 1992 shown in this report is $36,778.63. Of this total, the Town's share represents $7,723.51. The total amount of taxes to be written off in 1992 due to Section 442 and 443 applications totals $337,808.43. Of this total the Town's share represents approximately $70,939 .77 . This compares with the value of taxes written off' under Section 442/443 in 1991, which for comparison was $322,616 .97 and $67,749 .56 respectively. TR-24-93 Page 3 Also reflected in the Town's write off account, but not included in this report are 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 and are not required to form part of this report. To date this account (7007-X-252) has a balance of $78,730.64, which is in excess of the 1992 budget amount of $60,000.00. The comparative account values at December 31, 1991 for this account were; a final balance of $80,138.74 and a budget value of $50,000.00. Respectfully submitted, Recommended for presentation to the Committee ie A. Marano,H.BSc. ,AMCT Lawrence E. Rotseff, Treasurer. Chief Administrative Officer. MAM/JC/ges Attachment i Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment ISchool Reason Claim by Appl. No. Applicant Description, Recommended Support Treas . Report and Type of Bus. Business IRealtyl Res. IYearsi Recommendations 1 010-020-04100-0000 Gary Daniell 101 Cedar Crest 70. 35 1992 P Building Demolished Beach Road 2 010-020-15910-0000 Rose & George Popik 2011 Baseline 3018 .29 1992 P Commercial to Residential Road Tax Rate 3 010-020-16200-0000 Martin Road Holdings 275 . 37 1992 P Lost to Roadway 4 010-020-17245-0000 Canadian Tire Hwy #2 1152 . 93 1992 P Assessment Department Clerical Error 5 010-020-17245-0003 Canadian Tire Hwy #2 321. 93 1992 P Assessment Department Clerical Error 6 010-050-17500-0000 Maccourtice Dev. Inc. Hwy #2 792 .94 1992 P Lost to Roadway i 7 010-060-10300-0000 Newcastle Townline 1561 King St.E. 431.95 1992 P Commercial to Centre Residential Tax Rate 8 010-060-10300-0010 849198 Ontario Inc . 1561 King St.E. 1102 . 33 1992 P Out of Business T/A Pet's Deli 9 010-060-10300-0015 849198 Ontario Inc . 1561 King St.E. 79 . 97 1992 P Out of Business Courtice 10 010-090-22400-0000 Ivan Novak 1720 Nash Rd. 159 . 08 1992 P Building Demolished 11 010-130-15500-0001 Lawrence. Chant 2233 Concession 134 . 38 1992 P Out of Business Rd. 6 12 010-150-26000-0000 Eric Bonsma 10224 Old Scugog 224 .40 1992 P Building Demolished 13 020-010-15700-0000 Consumers Gas Co. Transmission 1714 . 83 1992 P Exempt From Area Ltd. Line Rate Charges 14 020-010-15710-0000 Consumers Gas Co. Distribution 2706 .30 1992 P Exempt From Area Ltd. Line & Connect. Rate Charges I Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment ISchool lReason Claim by Appl. No. Applicant Description, Recommended Support Treas. Report and Type of Bus. Business IRealtyl Res . (Years Recommendations I 15 020-040-00500-0001 F. Nadeau 16 Silver St. 94 . 19 47 .44 1992 P Out of Business Trans Tailor Shop Now used as Residential 16 020-040-01400-0001 Rudolphus & Angelica 29 Silver St. 1247 .69 1992 P Out of Business VanWijngaarden 17 020-060-06100-0000 Merlynn Shantz 221 Liberty St.N. 89 .58 1992 P Pool removed 18 020-060-12203-0001 Jong un Yoon 240 King St.E. 218 . 35 1992 P Out of Business 19 020-070-09500-0000 Petro-Canada 20 King St.E. 282 . 80 1992 P Building demolished 20 020-090-08000-0000 G. Laskaris 19 Temperance St. 124 . 76 1992 P Out of Business 21 020-090-10600-0001 G. Bureau, Silver Star 119 King St.E. 656 .53 1992 P Out of Business 22 . 020-090-13700-0000 Goodyear Canada 83 Queen St. 670 . 71 1992 P Building Demolished 23 020-100-07200-0000 John & Joyce Bird 34 Duke St. 306 .00 1992 P Assessment Department t� Clerical Error 24 020-120-19835-0001 Jenen Steel Ltd 222 Baseline 9513 . 84 1992 P Out of Business 25 020-120-19881-0001 Gibson & Assoc. 30 Caristrap 356 . 07 96 . 79 1992 P Reduced Warehouse Space i 26 020-120-19912-0003 Cormier/Fundy Signs 163 Baseline Rd 3671.27 1992 P Out of Business 1991 1990 & Prior I 27 020-120-19912-0004 Cormier/Fundy Signs 163 Baseline Rd 477 .28 1992 P Out of Business 1991 1990 & Prior 28 030-030-20700-0000 Petro-Canada 3099 Hwy. #35 16 .51 1992 RS Building Demolished 181. 80 1992 RP 29 030-030-21600-0001 Claude Harness Hwy 115 & 35 187 . 15 1992 P Out of Business i Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment ISchool Reason Claim by Appl . No. Applicant Description, Recommended Support Treas . Report and Type of Bus. Business IRealtyl Res. IYears Recommendations 30 030-030-22200-0000 394256 Ontario Ltd. Hwy 115 & 35 549 . 94 1992 P Commercial to Residential Tax Rate 31 030-030-32300-0001 Vacant CON 41 PT Lot 5596 .90 Prior P Out of Business 28 32 030-090-06500-0000 Consumers Gas Distribution 207 . 98 1992 P Exempt From Area Pipe Lines Rate Charges $36 ,778 . 63 _3