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HomeMy WebLinkAboutTR-04-01 .I ~r .. THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON 1:' REPORT Meeting: General Purpose and Administration Committee Date: February 5, 2001 File#: fJ/6 Res.#:0ffl-/of-o I Report #: TR-04-01 File #: By-Law #: Subject: LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION OR REFUND OF TAXES Recommendations: It is respectfully recommended the General Purpose and Administration Committee recommend to Council the following: 1 , THAT Report TR-04-01 be received; 2. THAT the attached list of applications for cancellation, reduction or refund of taxes be approved; and 3. THAT authorization be granted to write-off amounts below $300.00 rising from timing differences in application of legislation pertaining to the frozen assessment listing, 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. Section 442(12) 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. 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 or that the taxes are uncollectible, 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; . inability to pay taxes because of sickness or extreme poverty; 901 -< "'~:.. TR-04-01 LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION OR REFUND OF TAXES Page - 2- . gross or manifest clerical error; . repairs/renovations preventing normal use of period of 3 months; and . 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 Section 441 write-offs shown on Schedule 2, represent 1997 Business Taxes deemed uncollectable. All efforts have been exhausted and in many cases, the business owners cannot be located. The total amount of taxes to be written off, for September to December 31, 2000, as shown in this report total $17,617,14. The grand total for the 2000 tax year is $ 43,255.69, This total represents the Municipality's share only, For comparison the values of taxes written off under Section 442 and 443 at December 31, 1999 was $42,967,56 for the municipal portion only. Also reflected in the Municipality'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. This includes minutes of settlement for assessment appeals, At December 31, 2000 this account (7007 -X-252) had a balance of $260,109,58, which is greater than the 2000 budget amount of $90,000.00. This is higher than 1999 due to write-off taxes for properties acquired through tax sale and the catch-up of 1998-2000 appeals backlogged at the ARB for properties in the capped classes, This also includes the Municipality's share of post-cut-off capping adjustments. Some year end adjustments are still pending on this account. The comparative account values at December 31, 1999 for this account were a final balance of $131,529,79 and a budget value of $90,000,00, As Council is aware, under Bill 79 (10-5-5 capping legislation), the Municipality must maintain a 1997 frozen assessment listing, Changes are retroactively made to this listing for supplementaries, omits, Assessment Review Board decisions, etc, An individual roll number may have been affected by more than one category (ie. ARB and a supplementary). The Municipality processes the changes and performs tax adjustments as notices are received and do not have advance notice of any pending changes, However, the changes to the 1997 frozen assessment listing are prescribed to be done in a particular order. Therefore, if the Municipality receives an ARB decision resulting from an appeal subsequent to processing a supplementary bill on the property, this would cause a change to the 1997 listing and require recalculation of an already issued supplementary bill. The change is often minor in nature and only causes further confusion to the taxpayer as to why a 1998 appeal would cause an increased bill for a 2000 supplementary, As a result, staff are recommending that Council grant authority to write-off these amounts below a threshold of $300.00. 902 K. TR-04-01 LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION OR REFUND OF TAXES Page - 3 - bmitted, e ,Marano, H,BSc,,AMCT, Treasurer, MM/NT/MWF/hjl Attachment Reviewed by: d Q,V3 Franklin Wu, M,C,I.P"RP.P., Chief Administrative Officer. 903 . . . WTXoorp2 Write-Off Report 2000 Date Roll Number Person(s) Taxes AdjIWTX Commercial Residential Year Reason Claimed by Ref. No. Indusrial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal 1 Sep-OO 010 060 03770 Tkach, Gregory WTX 52 41.75 1998 OPAC-clerical error 2 Sep-OO 01 0 060 18808 Esslink, Eric & Catherine WTX 52 83.51 1999 OPAC-clerical error 3 Sep-OQ 010 070 06486 Robinson Ridge Developments WTX 52 459.29 1999 OPAC-clerical error 4 Sep-OO 010 070 06486 Robinson Ridge Developments WTX 52 462.92 2000 OPAC-clerical error 5 Sep-OO 030 010 15900 Hache, Joseph WTX 52 50,00 2000 Clerical error 6 Sep-OO 030 130 15325 Municipality of Clarington WTX 52 294.59 2000 Property became exempt 7 Sep-OO 010 100 11500 Siciliano, Emilo WTX 52 73,27 2000 Fire,Demolition, etc.... 8 Sep-OO 010 060 03770 Dallison Steven Robert WTX 52 39,07 1998 OPAC-c1erical error 9 Oct-OO 010 120 10000 Municipality of Clarington WTX 54 332.46 2000 Property became exempt 10 Oct-OO 010 070 18100 1317870 Ontario Limited WTX 54 315.49 1999 Fire,Demolition, etc.... 11 Oct-OO 010 070 18100 1317870 Ontario Limited WTX 54 454.51 2000 Fire,Demolition, etc.... 12 Oct-OO 010 060 05900 535078 Ontario Limited WTX 54 530.26 2000 OPAC-clerical error 13 Oct-OO 010 130 18800 Meima, Andrew Harold JC WTX 54 160,59 2000 Fire,Demolition, etc.... 14 Oct-OO 010 010 22590 Ridge Pine Park Inc WTX 54 17,02 1999 OPAC-clerical error '-0 15 Oct-OO 010 010 22590 Ridge Pine Park Inc WTX 54 50,50 2000 OPAC-clerical error c:; 16 Oct-OO 030 010 22100 Skelding William WTX 54 298.17 2000 Com to Res Differential ..j:;>- 17 Oct-OO 030 060 19600 Whitehead, David WTX 54 128.97 2000 Com to Res Differential 18 Oct-OO 030 040 14802 Sschroeder, Leslie Alison WTX 54 164,92 2000 Com to Res Differential 19 Oct-OO 010 020 18111 Xu, Gary WTX 54 18.54 2000 Com to Res Differential 20 Oct-OO 020 070 09500 Municipality of Clarington WTX 54 403.95 2000 Property became exempt 21 Dec-OO 030 020 06400 Ministry of Transportation WTX 60 657,73 1998 Fire,Demolition, etc.... 22 Dec-OO 010 010 11400 Rudick, Victor William WTX 64 10.46 2000 Fire,Demolition, etc.... 23 Dec-OO 010 020 11715 Clarington Municipality WTX 64 206,21 2000 Property Became Exempt 24 Dec-OO 010 020 11725 Clarington Municipality WTX 64 206,21 2000 Property Became Exempt 25 Dec-OO 01 0 020 11800 Clarington Municipality WTX 64 206.21 2000 Property became exempt 26 Dec-OO 010 020 11804 Clarington Municipality WTX 64 206,21 2000 Property Became Exempt en 27 Dec-OO 010 020 11805 Clarington Municipality WTX 64 206.21 2000 Property Became Exempt n ~ 28 Dec-OO 010 020 11813 Clarington Municipality WTX 64 206.21 2000 Property Became Exempt '" <:! d t-< Total of Page 1 1,722,28 4,562,95 '" .... . . WTXoorp2 Write-Off Report 2000 Date Roll Number Person(s) Taxes AdjJWTX Commercial Residential Applicant Number Indusrlal etc Farm Managed Forest Applicant Number Municipal Municipal Total Balance Forward from page 1 1,722,28 4,562.95 29 Dec-OO 010 020 11852 Clarington Municipality WTX 64 206.21 30 Dec-OO 010 020 16501 Preston, Donna WTX 64 246.15 31 Dec-OO 010 070 04800 Schmidt, Barry Vincent WTX 64 115.20 32 Dec-OO 020 010 07400 Vanderheyden, Johanes WTX 84 346.94 33 Dec-OO 020 130 17400 Taillefer, Viola WTX 64 180.62 34 Dec-OO 030 090 21300 Clarington Municipality WTX 64 847.84 35 Dec-OO 030 090 21300 Clarington Municipality WTX 64 906,06 36 Dec-OO 030 110 10420 Niklaus Beat WTX 64 9.47 37 Dec-OO 020 060 11600 Veltri & Son Limited WTX 84 332.02 38 Dec-OO 030 010 25241 Donadel Raymond WTX 64 71,93 39 Dec-OO 010 120 25600 Roberts, Dawn Alyson WTX 64 19.78 40 Dec-OO 020 010 07800 Colmic Investments Itd WTX 64 33.40 41 Dec-OO 020 120 00215 Chapman, Sidney Robert WTX 64 19.78 --.0 42 Dec-OO 020 120 00215 Chapman, Sidney Robert WTX 64 33.40 c:; 43 Dec-OO 020 120 00215 Chapman, Sidney Robert WTX 64 33,67 U"1 44 Dec-OO 020 120 00213 Mullan, Peggy WTX 64 19,95 45 Dec-OO 020 120 00213 Mullan, Peggy WTX 64 33.67 46 Dec-OO 010 010 11700 Sealand Holding Corp WTX 64 260,36 47 Dec-OO 010 010 11700 Sealand Holding Corp WTX 64 369.29 48 Dec-OO 010 010 11700 Sealand Holding Corp WTX 64 372.21 49 Dec-OO 010 020 04500 Van Wees Caria Joan WTX 64 75.77 50 Dec-OO 010 020 04500 Van Wees Carla Joan WTX 64 75,34 51 Dec-OO 030 020 06400 Ministry of Transportation WTX 66 234,75 52 Dec-OO 030 020 06400 Ministry of Transportation WTX 66 1,401.48 Total of Page 2 3,358.51 9,172,01 Grand Total To Be Written Off Not Including Minutes of Settlements and ARB Decisions For the period of September to December 2000 . Years Reason Claimed by Applicant 2000 Property Became Exempt 1998 Property Became Exempt 2000 Fire,Demoiition, etc,... 1998 Fire,Demolition, etc.... 2000 Fire,Demolition, etc.... 1998 Property Became Exempt 1999 Property Became Exempt 2000 Fire,Demolition, etc.... 2000 Fire,Demolition, etc.... 2000 OPAC-c1erical error 1998 OPAC-c1erical error 1999 OPAC-c1erical error 1998 OPAC-clerical error 1999 OPAC-c1erical error 2000 OP AC-c1erical error 1999 OPAC-clerical error 2000 OPAC-clerical error 1998 Property Became Exempt 1 999 Property Became Exempt 2000 Property Became Exempt 1999 Fire,Demolition, etc.... 2000 Fire,Demolition, etc.... 1998 Fire,Demolition, etc"" 1999 Fire,Demolition, etc"" 12,530.52 . . . . Write-Off Report - Uncollectible Business Taxes wrx Reference No. 0074 Roll Number Name of Business Business Business Year Reason Public Separate Municipal Portion 010 060 103000090 Vintage Brewing Company 47.62 1997 Uncollectible 01 0 060 103000095 Vintage - parking portion 55.49 1997 Uncollectible 010 070 037280070 Kevin Roy 20.97 1997 Uncollectible TIA Primerica Financial Ser 010 160069000001 959364 Ontario LId 141.98 1997 Uncollectible T/A Taunton Performance 020 060 122000002 Kathlynn Hoch 762.26 1997 Uncollectible 020 060 122000004 K Hoch - parking portion 28.62 1997 Uncollectible 020 070 002000002 William Cole 221.22 1996 Uncollectible TIA Cole's Mens Wear 020 070 002000002 William Cole 206.75 1997 Uncollectible T1A Cole's Mens Wear 020 120 197000010 Terry Robichaud 377.81 1997 Uncollectible T/A Northern Truck Sales -..D 020 120 197000011 T Robichaud-parking portion 16.32 1997 Uncollectible , <--:> 020 130 014000002 Tom Richards 82.42 1997 Uncollectible 0" T/A Clarington Exhaust and Brake 030060181000001 IMSG Properties LId 2,247.19 455.11 1997 Uncollectible (Mosport) 030 110 005000001 Janice Parish 39.34 1997 Uncollectible T/A The Massey House 030 130 129000001 Henry Anderson 383.52 1997 Uncollectible T/A Newcastle Auto Body '" 0 and Service Station ~ '" t:J c:: Total 4,631.51 455.11 t-< '" N -......