HomeMy WebLinkAboutTR-003-00
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THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
REPORT
Meeting:
General Purpose and Administration Committee
File #: FIC CA-
Res.#-: ~/fJ~;:).. r -() 0
Report #:
January 17, 2000
TR.03-00 File #:
Date:
By-Law#:
Subject:
TAX MATTERS
Recommendations:
It is respectfully recommended the General Purpose and Administration Committee
recommend to Council the following:
1. THAT Report TR-03-oo be received;
2. THAT Council approve the tax certificate fee increase to $60.00, effective
February 1 , 2000;
3. THAT Council approve a cut-off value of up to $10.00 for debit and credit
account balances to be written off through automated month end procedures;
and
4. THAT Council authorize a two-year guideline for write-offs of garbage charges
(current year and one year prior) added to the tax roll based on OPAC
(Ontario Property Assessment Corporation) tenancy information.
Background and Comments:
1.0 Tax Certificates
1.1 The last increase in tax certificate fees was January 1, 1998, at which time, they were
increased to $35.00. Staff have reviewed the fee charged by area municipalities.
The results of the review are detailed below:
$ 60.00
$ 50.00
$ 60.00
$ 60.00
$ 35.00
$ 35.00
$ 40.00
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TR-03-00 - TAX MATTERS
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1.2 The pf'OPO$adir1Crease will bring the M~nicipality.S ~in-Ii...~....a~
charged by the surrounding municipalities. InadditiOn,the$6();OOtalt
certiflcate fee will be more comparable with the $75:00 feecbarge<lby
PltInl'ting and Development fer clearance certificates. .
1.3 In 1998, Council appreved the Municipality's participatien in atax~ack s$/'Vice
fer lawyers, with a company called Synamics. Due te legislativ&~ges
therewere implementatien delays. In the meantime,Synami<:sH\ilSceased
operating and there are no ether service previders.
2.0 Small ~Iances
2.1 After reviewing the status 'Of the tax accounts in December. ~tl~
apprQ~tely 500 te 600 accoul1ts with small balances und8t$lC,l:OO{debits
anderedits).
2.2 Te be e.fftcient when we send 'Out past due reminder netices,.w.''Nt)Uldsave
p~pl~spostage, if these could be YJritten 'Off.. Also, the.~erWOUldnot
receive a past due notice fer a small balance. This typically ~tes
complaints abeut waste of reseurces.
3,0 G~e Collection
3.1 Th. MUfllelpality currently charges taxpayers for garbage coll~en aftat
rate,basis. The garbage charge is based on information fromthe'~tnEmt
RoIls;pt'lWicled to municipalities each year fromOPAC.
3.2 The assessment rolls contain property 'Owners and tenantinf~ en.
properties for different purposes (ie. apartments, school leasemeffect. senior
disabled exemptions, etc.). The current garbage charge ~isbased
en owners and tenants beth being charged fer pickup at oneresidern.:e.
3.3 Th., tenant informatien from the rell books has been targeted fOf$plilcial
informatiOn for OPAC purposes and is net always reliable fer ad4ing
"additional" garbage charges.
3.4 If a property has been 'Overcharged due te the above (ie. ne Iet9tr an
apartment), staff would like the discretion te write-olonly two ~ef ~
edded in error. This sheuld provide more thansuflicienttimefor a~payer to
notify the Municipality 'Of an extra garbage rate charged humor. ttle
homeowner must put his request in writing and staff would COf'lfil'mwith OPAC
before the adjustment is made.
Y $ubmitted,
Reviewed by:
rie . Marllne,H.BSc..AMCT,
Treasurer.
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Franklin Wu, M.C.tP.,R.P.P.,
Chief AcIministrativeOffk:er.
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