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Report
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Clerk at 905-623-3379 ext. 2102.
Report To: General Government Committee
Date of Meeting: February 16, 2016
Report Number: FND-001-16 Resolution: = mm
File Number: By-law Number:
Report Subject: List of Applications for Cancellation, Reduction, Apportionments
or Refund of Taxes
Recommendations:
It is respectfully recommended that the General Government Committee recommend to
Council the following:
1. That Report FND-001-16 be received; and,,
2. That the list of applications, attached to Report FND-001-16 as Attachment 1, for
cancellation, reduction, apportionments or refund of taxes be approved.
Municipality of Clarington
Report FND-001-16 Page 2
Report Overview
The purpose of this report is to obtain Council authorization for cancellation, reduction,
apportionments or refunds of taxes pursuant to the applicable sections of the Municipal Act.
1 .0 Background
1.1 Pursuant to Sections 354, 356, 357 and 358 of the Municipal Act, 2001 , C25, a list of
applications for cancellation, reduction, apportionments or refund of taxes is presented
to Committee for its review and approval.
1.2 Section 357 (3 & 4) 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.
1.3 More specifically, under Section 354, 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 357 or 358, or of a decision of a judge of any court
that the taxes are uncollectable.
1.4 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;
• Sickness or extreme poverty;
• Gross or manifest clerical error; and
• Repairs/renovations preventing normal use of period of 3 months.
1.5 The 357 and the 358 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
Municipality of Clarington
Report FND-001-16 Page 3
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.
1.6 Section 356, deals with severances or divisions into parcels. These parcels of land were
taxed in blocks in the year(s) prior to severance/consolidation. Taxes are being
apportioned to the individual properties which are now severed/consolidated. Therefore,
tax amounts are removed from one roll number and applied to another roll number as
determined by MPAC.
2.0 Concurrence - Not applicable
3.0 Conclusion
The total amount of taxes to be written off for September 1, 2015 to December 31, 2015 as
shown in this report total $4,616.47. The total for the 2015 calendar year was $20,243.90.
This total represents the Municipality's share only. For comparison, the values of taxes written
off under Section 357 and 358 at December 31, 2014 was $164,879.00 for the municipal
portion only.
Strategic Plan Application
The recommendations contained in this report conform to the Strategic Plan.
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Submitted by: ✓ ; .f il'; Reviewed b�,. 1 t.
Nancy Taylor, BbA, CPA, CA Franklin Wu,
Director of Finance/Treasurer Chief Administrative Officer
NT/BV/JJ/hjl
Staff Contact: Nancy Taylor, Director of Finance/Treasurer, 905-623-3379 ext. 2602 or
ntaylor clarington.net
Attachments:
Attachment 1 —Attachment 1 - Write-off Report September 1, 2015 to December 31, 2015
There are no interested parties to be notified of Council's decision.
Write-Off Report 2015
For the Period of-September 1 - December 2015
Date Roll Number Person(s) Taxes Adj/WTX Commercial Residential Year Reason Claimed by
Ref. No. Industrial etc Farm Adjusted Applicant
Applicant Number Municipal Managed Forest For
Municipal
1 Sep-15 020 010 00605 GAUDET CHAD STX178 -1328.73 2015 Severance/Consolidation
2 Sep-15 020 010 00607 673666 ONTARIO LIMITED STX178 259.01 2015 Severance/Consolidation
3 Sep-15 020 010 00608 HALLE NATALIE STX178 259.01 2015 Severance/Consolidation
4 Sep-15 020 010 00609 SERAFIN EMILIANO STX178 259.01 2015 Severance/Consolidation
5 Sep-15 020 010 00610 MONCADA SALVATORE STX178 259.01 2015 Severance/Consolidation
6 Sep-15 020 010 00611 DILLON ALLEN STX178 292.67 2015 Severance/Consolidation
7 Sep-15 020 010 00595 673666 ONTARIO LIMITED STX178 -1306.43 2015 Severance/Consolidation
8 Sep-15 020 010 00597 673666 ONTARIO LIMITED STX178 257.94 2015 Severance/Consolidation
9 Sep-15 020 010 00598 HUGHES DONALD STX178 257.94 2015 Severance/Consolidation
10 Sep-15 020 010 00599 BARON MELISSA STX178 257.94 2015 Severance/Consolidation
11 Sep-15 020 010 00601 FRANCIS JEREMY STX178 257.94 2015 Severance/Consolidation
12 Sep-15 020 010 00602 673666 ONTARIO LIMITED STX178 274.69 2015 Severance/Consolidation
13 Sep-15 030 120 17843 RONFELD JASON STX178 -431.11 2015 Severance/Consolidation
14 Sep-15 030 120 17894 WEAVER COLLEEN STX178 431.11 2015 Severance/Consolidation
15 Sep-15 010 030 17592 BROOKFIELD HOMES STX178 -283.40 2015 Severance/Consolidation
16 Sep-15 010 030 17594 GRUGNER JOHN STX178 283.40 2015 Severance/Consolidation
17 Sep-15 010 030 17580 BROOKFIELD HOMES STX178 -253.47 2015 Severance/Consolidation
18 Sep-15 010 030 17582 BROOMFIELD ESTHER STX178 253.47 2015 Severance/Consolidation
19 Sep-15 010 030 17588 ZOLLER MICHAEL STX178 -253.47 2015 Severance/Consolidation
20 Sep-15 010 030 17590 MENDES ANNE STX178 253.47 2015 Severance/Consolidation ( D
21 Sep-15 020 060 05473 BAYWOOD HOMES STX178 -111.02 2015 Severance/Consolidation
22 Sep-15 020 060 05492 BRANDY COURTNEY STX178111.02 2015 Severance/Consolidation Z
23 Sep-15 010 020 11530 DUONG TUAN STX178 -247.20 2015 Severance/Consolidation
O p
Total Page 1 of 8 - (247.20)
Write-Off Report 2015
For the Period of-September 1 - December 2015
Date Roll Number Person(s) Taxes Adj/WTX Commercial Residential Year Reason Claimed by
Ref. No. Industrial etc Farm Adjusted Applicant
Applicant Number Municipal Managed Forest For
Municipal
Balance Forward from Page 1 - (247.20)
24 Sep-15. 010 020 11696 HACHEY KARL STX178 247.20 2015 Severance/Consolidation
25 Sep-15 010 020 11532 LAJEUNESSE MATHIEU STX178 -247.20 2015 Severance/Consolidation
26 Sep-15 010 020 11698 KUIPERS KAITLYN STX178 247.20 2015 Severance/Consolidation
27 Sep-15 010 020 11534 WILKINSON PATRICIA STX178 -247.20 2015 Severance/Consolidation
28 Sep-15 010 020 11537 BURGOON KELLI-ANNE STX178 247.20 2015 Severance/Consolidation
29 Sep-15 010 020 11536 DARLINGTON SPRINGS LTD STX178 -247.20 2015 Severance/Consolidation
30 Sep-15 010 020 11541 HUWELS GODELIEVE STX178 247.20 2015 Severance/Consolidation
31 Sep-15 010 070 16236 H&H PROPERTIES STX178 -300.33 2015 Severance/Consolidation
32 Sep-15 010 070 16238 NGUI CHING STX178 300.33 2015 Severance/Consolidation
33 Sep-15 010 070 16233 H&H PROPERTIES STX178 -300.33 2015 Severance/Consolidation
34 Sep-15 010 070 16235 DEAN TREVOR STX178 300.33 2015 Severance/Consolidation
35 Sep-15 010 070 16207 H&H PROPERTIES STX178 -391.99 2015 Severance/Consolidation
36 Sep-15 010 070 16250 H&H PROPERTIES STX178 391.99 2015 Severance/Consolidation
37 Sep-15 010 030 17596 KANESALINGAM N. STX178 -283.38 2015 Severance/Consolidation
38 Sep-15 010 030 17598 PAZOKIAN MAJID STX178 283.38 2015 Severance/Consolidation
39 Sep-15 010 030 17600 CURRIER ADAM STX178 -253.47 2015 Severance/Consolidation
40 Sep-15 010 030 17602 AITKEN NANCY STX178 253.47 2015 Severance/Consolidation
41 Sep-15 010 030 17604 BROOKFIELD HOMES STX178 -253.47 2015 Severance/Consolidation
42 Sep-15 010 030 17610 SHOJAEI ALI STX178 253.47 2015 Severance/Consolidation
Total Page 2 of 8 _ -
Write-Off Report 2015
For the Period of-September 1 - December 2015
Date Roll Number Person(s) Taxes Adj/WTX Commercial Residential Year Reason Claimed by
Ref. No. Industrial etc Farm Adjusted Applicant
Applicant Number Municipal Managed Forest For
Municipal
Balance Forward from Page 2 _ _
43 Sep-15 010 030 17608 BROOKFIELD HOMES STX178 -253.47 2015 Severance/Consolidation
44 Sep-15 010 030 17618 BROOKFIELD HOMES STX178 253.47 2015 Severance/Consolidation
45 Sep-15 010 030 17612 BROOKFIELD HOMES STX178 -280.85 2015 Severance/Consolidation
46 Sep-15 010 030 17614 MARINI EUGENE STX178 280.85 2015 Severance/Consolidation
47 Sep-15 010 030 17548 1825262 ONTARIO INC STX178 -246.75 2015 Severance/Consolidation
48 Sep-15 010 030 17550 1825262 ONTARIO INC STX178 246.75 2015 Severance/Consolidation
49 Sep-15 010 030 17552 1825262 ONTARIO INC STX178 -253.47 2015 Severance/Consolidation
50 Sep-15 010 030 17554 1825262 ONTARIO INC STX178 253.47 2015 Severance/Consolidation
51 Sep-15 010 030 17556 1825262 ONTARIO INC STX178 -253.47 2015 Severance/Consolidation
52 Sep-15 010 030 17558 1825262 ONTARIO INC STX178 253.47 2015 Severance/Consolidation
53 Sep-15 010 030 17560 1825262 ONTARIO INC STX178 -253.47 2015 Severance/Consolidation
54 Sep-15 010 030 17562 CANNINGS JAY STX178 253.47 2015 Severance/Consolidation
55 Sep-15 010 030 17564 WALLAVE JACK STX178 -253.47 2015 Severance/Consolidation
56 Sep-15 010 030 17566 1825262 ONTARIO INC STX178 253.47 2015 Severance/Consolidation
57 Sep-15 010 030 17568 1825262 ONTARIO INC STX178 -253.47 2015 Severance/Consolidation
58 Sep-15 010 030 17570 1825262 ONTARIO INC STX178 253.47 2015 Severance/Consolidation
59 Sep-15 010 030 17572 1825262 ONTARIO INC STX178 -257.67 2015 Severance/Consolidation
60 Sep-15 010 030 17574 1825262 ONTARIO INC STX178 257.67 2015 Severance/Consolidation
61 Sep-15 010 090 25280 H&H PROPERTIES STX178 -234.30 2015 Severance/Consolidation
62 Sep-15 010 090 25282 PANGILINAN JEFFREY STX178 234.30 2015 Severance/Consolidation
Total Page 3 of 8 _ -
Write-Off Report 2015
For the Period of-September 1 - December 2015
Date Roll Number Person(s) Taxes Adj/WTX Commercial Residential Year Reason Claimed by
Ref. No. Industrial etc Farm Adjusted Applicant
Applicant Number Municipal Managed Forest For
Municipal
Balance Forward from Page 3 _ _
63 Sep-15 010 030 17616 1825262 ONTARIO INC STX178 -258.23 2015 Severance/Consolidation
64 Sep-15 010 030 17622 1825262 ONTARIO INC STX178 258.23 2015 Severance/Consolidation
65 Sep-15 010 030 17620 1825262 ONTARIO INC STX178 -253.47 2015 Severance/Consolidation
66 Sep-15 010 030 17626 HARDY GERALD STX178 253.47 2015 Severance/Consolidation
67 Sep-15 010 030 17624 1825262 ONTARIO INC STX178 -253.47 2015 Severance/Consolidation
68 Sep-15 010 030 17630 1825262 ONTARIO INC STX178 253.47 2015 Severance/Consolidation
69 Sep-15 010 100 06367 RADFORD PENNY STX178 -1100.76 2015 Severance/Consolidation
70 Sep-15 010 100 06377 BARRY JUNE STX178 265.05 2015 Severance/Consolidation
71 Sep-15 010 100 06378 MARTIN PATRICIA STX178 265.05 2015 Severance/Consolidation
72 Sep-15 010 100 06379 1494339 ONTARIO LTD STX178 265.05 2015 Severance/Consolidation
73 Sep-15 010 100 06380 1494339 ONTARIO LTD STX178 305.60 2015 Severance/Consolidation
74 Sep-15 030 120 17872 DAVID RONALD STX178 -429.33 2015 Severance/Consolidation
75 Sep-15 030 120 17898 PORT OF NEWCASTLE HOMES STX178 429.33 2015 Severance/Consolidation
76 Sep-15 030 120 17859 PORT OF NEWCASTLE HOMES STX178 -429.33 2015 Severance/Consolidation
77 Sep-15 030 120 17896 WILSON CHERYL STX178 429.33 2015 Severance/Consolidation
78 Sep-15 010 030 17576 BROOKFIELD HOMES STX178 -287.98 2015 Severance/Consolidation
79 Sep-15 010 030 17578 WILLIAMS ANDERSON STX178 287.98 2015 Severance/Consolidation
80 Sep-15 030 120 17873 PORT OF NEWCASTLE HOMES STX178 -429.33 2015 Severance/Consolidation
81 Sep-15 030 120 17904 MUSHARBASH NADIA STX178 429.33 2015 Severance/Consolidation
82 Sep-15 020 060 05500 BERENZ GEOFFERY STX178 -117.13 2015 Severance/Consolidation
Total Page 4 of 8 - (117.14)
Write-Off Report 2015
For the Period of-September 1 - December 2015
Date Roll Number Person(s) Taxes Adj/WTX Commercial Residential Year Reason Claimed by
Ref. No. Industrial etc Farm Adjusted Applicant
Applicant Number Municipal Managed Forest For
Municipal
Balance Forward from Page 4 - (117.14)
83 Sep-15 020 060 05514 TRIGGS JASON STX178 117.13 2015 Severance/Consolidation
84 Oct-15 010 120 00300 RAMCHARITAR STEVE DONALD WTX810 0.00 2015 Ceased to be Taxed at Rate
85 Oct-15 010 060 07522 CLARINGTON MUNICIPALITY WTX811 5.03 2015 Ceased to be Taxed at Rate
86 Oct-15 010 100 05212 MILBURN SHARON LYNN WTX811 90.33 -61.98 2015 Ceased to be Taxed at Rate
87 Oct-15 010 110 14900 STONE RODERICK HAYWARD WTX811 191.78 2015 Property Became Exempt
88 Oct-15 010 130 05810 PETERSEN SCOTT ALLAN WTX811 584.23 2015 Repairs Preventing Normal Use
89 Oct-15 010 090 00300 FRASER SHAWN WTX812 472.25 2015 Ceased to be Taxed at Rate
90 Oct-15 010 160 16035 LEGER RONALD ANDREW WTX812 250.82 2015 Ceased to be Taxed at Rate
91 Oct-15 030 040 01000 YOUDELIS BLAIR JOHN WTX812 272.12 2015 Ceased to be Taxed at Rate
92 Oct-15 010 110 14900 STONE RODERICK HAYWARD WTX813 -191.78 2015 Property Became Exempt
93 Oct-15 010 110 14900 STONE RODERICK HAYWARD WTX814 2.34 2015 Property Became Exempt
94 Oct-15 010 080 05300 2084165 ONTARIO LIMITED WTX815 -906.72 2014 Ceased to be Taxed at Rate
95 Oct-15 010 130 15300 NIKIEL TOMASZ MICHAT WTX815 183.63 2013 Fire, Demolition Etc.
96 Oct-15 010 130 15300 NIKIEL TOMASZ MICHAT WTX815 397.62 2014 Fire, Demolition Etc.
97 Oct-15 030 090 06300 SAWICKI MARY WTX815 98.56 2013 Fire, Demolition Etc.
98 Oct-15 030 090 06300 SAWICKI MARY WTX815 407.54 2014 Fire, Demolition Etc.
99 Nov-15 010 050 17650 CLARINGTON MUNICIPALITY WTX817 241.47 2015 Property Became Exempt
100 Nov-15 010 050 03800 OEGEMA EDWARD PETER WTX818 29.90 2015 Fire, Demolition Etc.
101 Nov-15 010 060 19680 CLARINGTON MUNICIPALITY WTX818 34.08 2015 Property Became Exempt
Total Page 5 of 8 90.33 2,010.88
Write-Off Report 2015
For the Period of-September 1 - December 2015
Date Roll Number Person(s) Taxes Adj/WTX Commercial Residential Year Reason Claimed by
Ref. No. Industrial etc Farm Adjusted Applicant
Applicant Number Municipal Managed Forest For
Municipal
Balance Forward from Page 5 90.33 2,010.88
102 Nov-15 010 090 24454 CLARINGTON MUNICIPALITY WTX818 202.79 2014 Property Became Exempt
103 Nov-15 010 100 05298 CLARINGTON MUNICIPALITY WTX818 217.26 2015 Property Became Exempt
104 Nov-15 020 010 01700 CLARINGTON MUNICIPALITY WTX818 468.15 2015 Property Became Exempt
105 Nov-15 030 130 16600 BOLAND MICHAEL FREDERICK WTX818 169.39 -115.26 2015 Ceased to be Taxed at Rate
106 Nov-15 030 130 16600 BOLAND MICHAEL FREDERICK WTX818 35.41 -23.77 2014 Ceased to be Taxed at Rate
107 Nov-15 010 050 17650 CLARINGTON MUNICIPALITY WTX818 766.87 2015 Property Became Exempt
108 Nov-15 010 030 17584 BROOKFIELD HOMES STX179 -253.47 2015 Severance/Consolidation
109 Nov-15 010 030 17586 WALTON SARAH STX179 253.47 2015 Severance/Consolidation
110 Nov-15 010 030 17948 HENRY PIERRE STX179 -1624.84 2015 Severance/Consolidation
111 Nov-15 010 030 17958 JONAH MICHAEL STX179 262.28 2015 Severance/Consolidation
112 Nov-15 010 030 17959 HALL ANNE STX179 262.28 2015 Severance/Consolidation
113 Nov-15 010 030 17960 LANAROSE PROPERTIES STX179 262.28 2015 Severance/Consolidation
114 Nov-15 010 030 17961 TOURIGNY CLAUDE-JOHN STX179 262.28 2015 Severance/Consolidation
115 Nov-15 010 030 17962 SMITH JONATHAN STX179 262.28 2015 Severance/Consolidation
116 Nov-15 010 030 17963 SAUNDERS CHRISTOPHER STX179 313.46 2015 Severance/Consolidation
117 Nov-15 010 030 17952 IRVING BRADLEY STX179 -1624.84 2015 Severance/Consolidation
118 Nov-15 010 030 17965 LANAROSE PROPERTIES STX179 262.28 2015 Severance/Consolidation
119 Nov-15 010 030 17966 RENAUD ROGER STX179 262.28 2015 Severance/Consolidation
120 Nov-15 010 030 17967 VITHANA JAYANTHA STX179 262.28 2015 Severance/Consolidation
121 Nov-15 010 030 17968 GALLANT BLAINE STX179 262.28 2015 Severance/Consolidation
Total Page 6 of 8 1,062.00 2,184.35
Write-Off Report 2015
For the Period of-September 1 - December 2015
Date Roll Number Person(s) Taxes Adj/WTX Commercial Residential Year Reason Claimed by
Ref. No. Industrial etc Farm Adjusted Applicant
Applicant Number Municipal Managed Forest For
Municipal
Balance Forward from Page 6 1,062.00 2,184.35
122 Nov-15 010 030 17969 LANAROSE PROPERTIES STX179 262.28 2015 Severance/Consolidation
123 Nov-15 010 030 17970 EVANS BRIAN STX179 313.46 2015 Severance/Consolidation
124 Nov-15 010 080 21398 NORTH BOWMANVILLE LTD STX179 -1163.82 2015 Severance/Consolidation
125 Nov-15 010 080 21470 NORTH BOWMANVILLE LTD STX179 230.46 2015 Severance/Consolidation
126 Nov-15 010 080 21471 YOCHIM JASON STX179 230.46 2015 Severance/Consolidation
127 Nov-15 010 080 21472 KELLY CHRISTOPHER STX179 230.46 2015 Severance/Consolidation
128 Nov-15 010 080 21473 NORTH BOWMANVILLE LTD STX179 230.46 2015 Severance/Consolidation
129 Nov-15 010 080 21474 NORTH BOWMANVILLE LTD STX179 241.98 2015 Severance/Consolidation
130 Nov-15 010 090 25286 HABER JAROMIR STX179 -232.17 2015 Severance/Consolidation
131 Nov-15 010 090 25288 PIGNATELL BARRETT STX179 232.17 2015 Severance/Consolidation
132 Nov-15 010 090 25289 LAVERTY KEVIN STX179 -232.17 2015 Severance/Consolidation
133 Nov-15 010 090 25291 BROWNSON PAUL STX179 232.17 2015 Severance/Consolidation
134 Nov-15 010 090 25313 H&H PROPERTIES STX179 -232.17 2015 Severance/Consolidation
135 Nov-15 010 090 25315 MCMANUS CHERYL STX179 232.17 2015 Severance/Consolidation
136 Nov-15 010 090 25426 H&H PROPERTIES STX179 -95.67 2015 Severance/Consolidation
137 Nov-15 010 090 25451 KERR CHRISTOPHER STX179 95.67 2015 Severance/Consolidation
138 Nov-15 030 120 17841 PORT OF NEWCASTLE HOMES STX179 -429.33 2015 Severance/Consolidation
139 Nov-15 030 120 17902 STONE ALLAN STX179 429.33 2015 Severance/Consolidation
140 Nov-15 010 090 25310 H&H PROPERTIES STX179 -232.17 2015 Severance/Consolidation
141 Nov-15 010 090 25312 H&H PROPERTIES STX179 232.17 2015 Severance/Consolidation
Total Page 7 of 8 1,062.00 2,760.09
Write-Off Report 2015
For the Period of-September 1 - December 2015
Date Roll Number Person(s) Taxes Adj/WTX Commercial Residential Year Reason Claimed by
Ref. No. Industrial etc Farm Adjusted Applicant
Applicant Number Municipal Managed Forest For
Municipal
Balance Forward from Page 7 1,062.00 2,760.09
142 Nov-15 020 060 05471 BAYWOOD HOMES NAPA VALLEY STX179 -100.41 2015 Severance/Consolidation
143 Nov-15 020 060 05469 CLIEFF JOHN STX179 100.41 2015 Severance/Consolidation
144 Dec-15 010 030 01702 CLARINGTON MUNICIPALITY WTX821 583.26 2014 Property Became Exempt
145 Dec-15 010 090 19512 CLARINGTON MUNICIPALITY WTX821 68.04 2014 Property Became Exempt
146 Dec-15 010 090 25394 CLARINGTON MUNICIPALITY WTX821 70.23 2014 Property Became Exempt
147 Dec-15 010 090 25394 CLARINGTON MUNICIPALITY WTX821 72.85 2015 Property Became Exempt
Total Page 8 of 8 1,062.00 3,554.47
Grand Total To Be Written Off Not Including Minutes of Settlements,
or ARB Decisions For the Period of September 1st, 2015
to December 31, 2015 $4,616.47