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Staff Report
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Report To: General Government Committee
Date of Meeting: September 11, 2023 Report Number: FSD-032-23
Submitted By: Trevor Pinn, Deputy CAO/Treasurer
Reviewed By: Robert Maciver, Deputy CAO/Solicitor Resolution#: GG-147-23
File Number: By-law Number:
Report Subject: Tax Write -Offs under Section 354(2)(a), 354(4)(b) and 353(3) of the
Municipal Act, 2001
Recommendations:
1. That Report FSD-032-23, and any related delegations or communication items, be
received; and
2. That the Deputy CAO/Treasurer be authorized, under Section 354(2)(a), 354(4)(b)
and Section 353(3) of the Municipal Act, 2001 to write-off taxes as uncollectible and
charge back the proportionate amounts to the Region of Durham and the Province of
Ontario.
Municipality of Clarington
Report FSD-032-23
Report Overview
Page 2
A review has been completed on four properties within the Municipality of Clarington with
outstanding taxes. It has been determined that completing a tax sale on these properties
would not to be in the best interest of the Municipality. Due to the immaterial amounts
outstanding, it is recommended to write-off the taxes and charge back the proportionate
amounts to the Region of Durham and the Province of Ontario.
1. Background
1.1 Under Section 354(2)(a) of the Municipal Act, 2001, Council, on the recommendation of
the Treasurer, may write off taxes as uncollectible in certain limited circumstances.
1.2 Section 354(4)(b) provides the authority for the Treasurer to write off taxes without
conducting a tax sale if the recommendation of the Treasurer includes a written
explanation of why conducting a tax sale would be ineffective or inappropriate.
1.3 Section 353(3) allows for the share of taxes written off to be charged back to the Region
of Durham and the Province of Ontario using the same proportionate share used to
calculate the revenue for taxes each year.
1.4 A tax sale for properties 1 and 2 on Attachment 1 would be ineffective due to the
properties being private roads. The private roads are being used as the entranceway to
private homes. Arrangements with the original developers are no longer feasible.
Vesting these properties in the event of a failed tax sale could cause Clarington to
become responsible for maintaining these roads, which would be an unbudgeted
increased financial obligation, in comparison to the minor dollar value being written off.
Maps of these properties are shown in attachments 2 and 3.
1.3 Due to the historical nature and intended service levels at that time, it is a more viable
option to periodically write off accumulated taxes.
1.4 A tax sale for properties 3 and 4 on Attachment 1 would be ineffective due to the
properties belonging to companies that are no longer in existence. These properties are
being used as walkways, which are subject to rights -of -way to the adjacent property
owners. Vesting these properties after a failed tax sale would cause Clarington to
become responsible for maintaining these walkways which would be an unbudgeted
financial obligation, in comparison to the minor dollar value being written off. Aerial
maps of these properties are shown in attachments 4 and 5.
Municipality of Clarington Page 3
Report FSD-032-23
2. Financial Considerations
2.1 Clarington's portion of the taxes and accumulated penalty charges result in a financial
impact of $1,099.29.
3. Concurrence
Not Applicable.
4. Conclusion
It is respectfully recommended that Council approve the recommendation from the
Deputy CAO/Treasurer to write-off taxes for the four subject properties and charge back
the proportionate amounts to the Region of Durham and the Province of Ontario.
Staff Contact: Jessica James, Manager of Taxation Services, 905-623-3379 x2609 or
jjames@claraington.net.
Attachments:
Attachment 1 — Write Off Report 2023
Attachment 2 — Property #1 Location Map
Attachment 3 — Property #2 Location Map
Attachment 4 — Property #3 Location Map
Attachment 5 — Property #4 Location Map
Interested Parties:
There are no interested parties to be notified of Council's decision.
Attachment 1 to
FSD-032-23
Write -Off Report 2023
Date
Roll
Penalty and
Residential
Years
Number
Arrears Notice
Municipal
Adjusted
Reason for Request
Fees
Portion
For
1 Sep-23
010.040.12510
$
163.62
$
230.44
2020-2023
Uncollectible Rundle Rd
2 Sep-23
020.130.20800
$
231.38
$
201.85
2020-2023
Uncollectible West Beach Rd
3 Sep-23
020.070.15105
$
33.69
$
42.36
2020-2023
Uncollectible Carlisle Ave
4 Sep-23
020.070.16405
$
86.80
$
109.15
2020-2023
Uncollectible Liberty PI
$
515.49
$
583.80
Clarington's portion being written off
in this report September 2023
$ 1, 099.29
Attachment 2
to FSD-032-23
Attachment 3
to FSD-032-23
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Lands Eligible For Tax Sale:'
18-17-020-130-20800 - West Beach
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Attachment 4
to FSD-032-23
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Attachment 5 to
FSD-032-23
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