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Report
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Report To: General Government Committee
Date of Meeting: October 17, 2016
Report Number: FND-014-16 Resolution:
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-014-16 be received;
2.That the list of applications, attached to Report FND-014-16 as Attachment 1, for
cancellation, reduction, apportionments or refund of taxes be approved;
3.That Council’s authority pursuant to Sections 356 (Division into parcels), 357 (Cancellation,
reduction, refund of taxes), 358 (Overcharges) and 359 (Increase of Taxes) of the
Municipal Act, 2001, be delegated to the Treasurer as authorized under Section 23.2 of the
Municipal Act, 2001; and
4.That a By-law be passed delegating Council’s authority under Sections 356, 357, 358 and
359 of the Municipal Act, 2001 to the Treasurer.
Municipality of Clarington
Report FND-014-16 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 and
to delegate authority to staff to undertake certain actions related to the apportionment of taxes
under Sections 356, and the cancellation, refund, reduction or increase of taxes under Sections
357, 358, and 359 of the Municipal Act, 2001.
1.0 Background
1.1 Pursuant to Sections 354, 356, 357, 358 and 359 of the Municipal Act, 2001, C25, a list
of applications for cancellation, reduction, apportionments, increase 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 Section 357(5) indicates on or before September 30 of the year following the year in
respect of which the application is made, council shall,
(a) hold a meeting at which the applicants may make representations to council;
(b) notify the applicants of the meeting by mail sent at least 14 days before the meeting;
and
(c) make its decision.
1.4 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, deemed to be uncollectable following an
unsuccessful tax sale, or of a decision of a judge of any court that the taxes are
uncollectable.
1.5 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;
Municipality of Clarington
Report FND-014-16 Page 3
Sickness or extreme poverty;
Gross or manifest clerical error; and
Repairs/renovations preventing normal use of period of 3 months.
1.6 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
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.
1.7 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.
1.8 Section 359 is for an increase of taxes by way of an application made by the treasurer of
the local municipality. A local municipality may increase the taxes levied on land in the
year in respect of which the application is made as a result of any undercharge caused by
a gross or manifest error in calculating the assessment. The error must be a clerical or
factual error, not an error in judgement in assessing the land.
1.9 Pursuant to Section 23.1 (Delegation of Powers and Duties) the Act permits Council to
delegate its authority for the purposes of approving tax adjustment applications under tax
adjustment sections of the Act to individuals appointed by council. Specifically, Section
23.5(2) authorizes.
“…a municipality to delegate to a person or body described in that subsection the power
or duty to hold a hearing or provide an opportunity to be heard before the decision is
made or the step is taken.”
1.10 Further, Section 23.2 authorizes
“a municipality to delegate legislative and quasi-judicial powers … to an individual who is
an officer, employee or agent of the municipality.”
2.0 Recommendation
2.1 Staff recommends that Council approves the apportionment of taxes and taxes being
written off under Sections 356, 357 and 358 from January 1, to August 31, 2016 as shown
in this report. The total Municipality’s share is $8,149.95.
2.2 Staff recommends that Council delegate its authority under Section 23 of the Municipal
Act, 2001 to the Treasurer to hold hearings and approve any tax reductions, increases or
Municipality of Clarington
Report FND-014-16 Page 4
apportionments pursuant to Sections 354, 356, 357, 358 and 359 of the Municipal Act,
2001. This will enable the municipality to provide better customer service to property
owners and deal with the applications on a case-by-case basis. Should the property
owners not agree with the new assessed value provided by MPAC, they will continue to
have the option to appeal to the Assessment Review Board.
3.0 Concurrence
This report has been reviewed by Andrew Allison, Solicitor, who concurs with the
recommendations.
4.0 Conclusion
The total amount of taxes to be written off for January 1 to August 31, 2016 as shown in
this report total $8,149.95. This total represents the Municipality’s share only. For
comparison, the municipal portion of taxes written off under Section 357 and 358 at
August 31, 2015 was $15,627.43 and $20,243.90 at December 31, 2015 for the 2015
year.
Strategic Plan Application
The recommendations contained in this report conform to the Strategic Plan.
Submitted by: Reviewed by:
Nancy Taylor, BBA, CPA, CA Curry Clifford, MPA, CMO
Director of Finance/Treasurer Interim CAO
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 January 1 to August 31, 2016
Attachment 2 – Bylaw – Delegation of Powers and Duties
Write-Off Report 2016 Attachment 1
For the Period of - January 1 - August 2016 to FND-014-16
Residential
Date Roll Number Address Adj/WTX Commercial Farm Year Reason Claimed by
Ref. No.Industrial etc Managed Forest Adjusted Applicant
Number Municipal Municipal For
1 Aug-16 010.010.06000 2911 HIGHWAY 2 WTX846 2.45 2015 Severence
2 Mar-16 010.020.09400 926 MAPLE GROVE RD WTX831/8 1071.95 2015-2016 Exempt
3 Aug-16 010.020.11496 152 MCBRIDE AVE STX0183 -247.83 2016 Severence
4 Aug-16 010.020.11498 144 MCBRIDE AVE STX0183 -254.47 2016 Severence
5 Aug-16 010.020.11538 148 MCBRIDE AVE STX0183 254.47 2016 Severence
6 Aug-16 010.020.11540 156 MCBRIDE AVE STX0183 247.83 2016 Severence
7 Aug-16 010.020.17617 32 BONATHON CRES STX0183 305.37 2016 Severence
8 Aug-16 010.020.17619 4 CONNORS CRT STX0183 303.84 2016 Severence
9 Aug-16 010.020.17620 8 CONNORS CRT STX0183 318.00 2016 Severence
10 Aug-16 010.020.17622 11 CONNORS CRT STX0183 334.31 2016 Severence
11 Aug-16 010.020.17623 7 CONNORS CRT STX0183 339.15 2016 Severence
12 Aug-16 010.020.17624 3 CONNORS CRT STX0183 336.28 2016 Severence
13 Aug-16 010.020.17630 6 CONNORS CRT STX0183 -303.84 2016 Severence
14 Aug-16 010.020.17632 10 CONNORS CRT STX0183 -318 2016 Severence
15 Aug-16 010.020.17635 34 BONATHON CRES STX0183 -305.37 2016 Severence
16 Aug-16 010.020.17672 9 CONNORS CRT STX0183 -334.31 2016 Severence
17 Aug-16 010.020.17675 5 CONNORS CRT STX0183 -339.15 2016 Severence
18 Aug-16 010.020.17678 1 CONNORS CRT STX0183 -336.28 2016 Severence
19 May-16 010.030.15400 2176 HIGHWAY 2 WTX831/4 277.90 2015-2016 Substantially unusable
20 Aug-16 010.050.00365 0 BROKEN FRONT CONC WTX852 1.60 2015 Exempt
21 Jul-16 010.050.00380 0 BROKEN FRONT CONC WTX842-52 24.69 2015-2016 Exempt
22 Aug-16 010.050.00390 0 BROKEN FRONT CONC WTX852 137.80 2015 Exempt
23 Jul-16 010.050.13460 0 HIGHWAY 2 WTX838 0.00 2016 Exempt
24 Jul-16 010.050.23000 1679 HIGHWAY 2 WTX838 920.52 2016 Exempt
25 Aug-16 010.070.10000 26 VARCOE RD WTX845 550.49 2016 Fire
26 Aug-16 010.070.16230 1402 GORD VINSON AVE WTX845 1346.54 -928.64 2016 Ceased to be taxed at rate
27 Jul-16 010.080.19400 4497 GREEN RD WTX838 995.18 2016 Fire
28 Aug-16 010.090.25277 128 ELMER ADAMS DR STX0182 488.74 2015-2016 Severence
Total Page 1 of 3 2,557.89 2,331.33
Write-Off Report 2016 Attachment 1
For the Period of - January 1 - August 2016 to FND-014-16
Residential
Date Roll Number Address Adj/WTX Commercial Farm Year Reason Claimed by
Ref. No.Industrial etc Managed Forest Adjusted Applicant
Number Municipal Municipal For
Balance Forward from Page 1 2,557.89 2,331.33
29 Aug-16 010.090.25279 124 ELMER ADAMS DR STX0182 -488.74 2015-2016 Severence
30 Aug-16 010.090.25292 161 ELMER ADAMS DR STX0183 241.19 2016 Severence
31 Aug-16 010.090.25294 157 ELMER ADAMS DR STX0183 -241.19 2016 Severence
32 Aug-16 010.090.25298 173 ELMER ADAMS DR STX0183 473.36 2015-2016 Severence
33 Aug-16 010.090.25300 177 ELMER ADAMS DR STX0183 -473.36 2015-2016 Severence
34 Aug-16 010.090.25301 181 ELMER ADAMS DR STX0183 241.19 2016 Severence
35 Aug-16 010.090.25303 185 ELMER ADAMS DR STX0183 -241.19 2016 Severence
36 Aug-16 010.090.25304 189 ELMER ADAMS DR STX0183 286.74 2016 Severence
37 Aug-16 010.090.25306 193 ELMER ADAMS DR STX0183 -286.74 2016 Severence
38 Aug-16 010.090.25307 1 ARTHUR TREWIN ST STX0183 494.34 2015-2016 Severence
39 Aug-16 010.090.25309 7 ARTHUR TREWIN ST STX0183 -494.34 2015-2016 Severence
40 Aug-16 010.090.25316 27 ARTHUR TREWIN ST STX0183 473.36 2015-2016 Severence
41 Aug-16 010.090.25318 31 ARTHUR TREWIN ST STX0183 -473.36 2015-2016 Severence
42 Aug-16 010.090.25428 34 ARTHUR TREWIN ST STX0183 196.79 2015-2016 Severence
43 Jul-16 010.090.25441 1 HOLYROD DR WTX838 1783.14 -1,229.76 2016 Ceased to be taxed at rate
44 Aug-16 010.090.25453 38 ARTHUR TREWIN ST STX0183 -196.79 2015-2016 Severence
45 May-16 010.100.05908 0 TOOLEY RD WTX831 1,116.56 2013-2014 Exempt
46 Aug-16 010.100.06363 2 PAGE PL STX0183 544.4 2016 Severence
47 Aug-16 010.100.06397 4 PAGE PL STX0183 -262.91 2016 Severence
48 Aug-16 010.100.06398 6 PAGE PL STX0183 -281.48 2016 Severence
49 Mar-16 010.110.00600 0 COLE RD WTX827 1,281.27 2013-2015 Overcharge
50 May-16 010.110.05700 6546 BETHESDA RD WTX833/4 770.64 2015-2016 Overcharge
51 Aug-16 010.150.03300 10 ELLA MAE LANE WTX844 2,093.26 2014-2016 Fire
52 Aug-16 010.150.18700 2412 REGIONAL RD 20 WTX845 121.92 -61.96 2016 Ceased to be taxed at rate
53 Jul-16 010.160.02900 5170 ENFIELD RD WTX838 579.75 2016 Exempt
54 Jul-16 020.020.14950 81 GIMBLETT ST WTX838 1608.79 -1,109.51 2016 Ceased to be taxed at rate
55 Mar-16 020.060.05620 15 SCOTTSDALE DR WTX825/7 417 2014-2015 Overcharge
Total Page 2 of 3 6,071.74 5,699.85
Write-Off Report 2016 Attachment 1
For the Period of - January 1 - August 2016 to FND-014-16
Residential
Date Roll Number Address Adj/WTX Commercial Farm Year Reason Claimed by
Ref. No.Industrial etc Managed Forest Adjusted Applicant
Number Municipal Municipal For
Balance Forward from Page 2 6,071.74 5,699.85
56 Aug-16 020.060.08900 3 ST GEORGE ST WTX847 26.95 2016 Severence
57 Aug-16 020.060.09000 5 ST GEORGE ST WTX847 22.46 2016 Severence
58 Aug-16 020.060.09100 7 ST GEORGE ST WTX847 26.95 2016 Severence
59 Aug-16 020.080.04900 2 ST GEORGE ST WTX847 17.97 2016 Severence
60 Jul-16 020.090.14501 105 QUEEN ST WTX830-8 -5740.8 2015-2016 Demolition
61 Aug-16 020.120.03000 151 LIBERTY ST S WTX846/7 188.11 2015-2016 Severence
62 Mar-16 030.060.08800 3342 CONCESSION RD 7 WTX825 0.00 2013 Demolition
63 Jul-16 030.080.02000 3455 STEWART RD WTX830-8 989.12 2015-2016 Fire
64 Aug-16 030.100.14300 5414 MAIN ST WTX846/7 178.05 26.07 2015-2016 Severence
65 Jul-16 030.110.02444 167 BROOKHOUSE DR WTX838 571.34 2016 Fire
66 Aug-16 030.120.17857 30 KEATING DR STX0183 478.61 2016 Severence
67 Aug-16 030.120.17858 22 KEATING DR STX0183 477.96 2016 Severence
68 Aug-16 030.120.17862 193 MILLIGAN ST STX0183 475.75 2016 Severence
69 Aug-16 030.120.17863 185 MILLIGAN ST STX0183 475.75 2016 Severence
70 Aug-16 030.120.17864 177 MILLIGAN ST STX0183 475.75 2016 Severence
71 Aug-16 030.120.17865 169 MILLIGAN ST STX0183 444.77 2016 Severence
72 Aug-16 030.120.17906 26 KEATING DR STX0183 -478.61 2016 Severence
73 Aug-16 030.120.17908 18 KEATING DR STX0183 -477.96 2016 Severence
74 Aug-16 030.120.17910 173 MILLIGAN ST STX0183 -475.75 2016 Severence
75 Aug-16 030.120.17912 165 MILLIGAN ST STX0183 -444.77 2016 Severence
76 Aug-16 030.120.17915 189 MILLIGAN ST STX0183 -475.75 2016 Severence
77 Aug-16 030.120.17920 181 MILLIGAN ST STX0183 -475.75 2016 Severence
78 Jul-16 030.130.10740 0 GRADY DR WTX838 72.14 2016 Exempt
Total Page 3 of 3 791.43 7,358.52
Grand Total To Be Written Off Not Including Minutes of Settlements,
or ARB Decisions For the Period of January 1st, 2016
to August 31, 2016 $8,149.95
Attachment to
FND-014-16
THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
BY-L AW 2016-____
being a by-law to delegate authority to make decisions and hold meetings
under sections 356, 357, 358 and 359 of the Municipal Act, 2001
WHEREAS pursuant to subsection 356(1) of the Municipal Act, 2001, a local
municipality may (a) divide land which is assessed in one block into two or more parcels
if each parcel is one that can be legally conveyed under the Planning Act; (b) apportion
the unpaid taxes on the land among the parcels; and (c) direct what proportion of any
part payment of taxes on the land is to be applied to each; and
WHEREAS pursuant to subsection 357(1) of the Municipal Act, 2001, a local
municipality may cancel, reduce or refund all or part of taxes levied on land in specified
circumstances; and
WHEREAS pursuant to subsection 358(1) of the Municipal Act, 2001, a local
municipality may cancel, reduce or refund all or part of the taxes levied on land in one or
both of the two years preceding the year in which the application is made for any
overcharge caused by a gross or manifest error in the preparation of the assessment
roll that is clerical or factual in nature, including the transposition of figures, a
typographical error or similar errors, but not an error in judgment in assessing the
property; and
WHEREAS pursuant to subsection 359(1) of the Municipal Act, 2001, a local
municipality may increase the taxes levied on land in the year in respect of which the
application is made to the extent of any undercharge caused by a gross or manifest
error that is a clerical or factual error, including the transposition of figures, a
typographical error or similar error, but not an error in judgement in assessing the land;
and
WHEREAS prior to making any decision under subsections 356(1), 357(1), 358(1) and
359(1) of the Municipal Act, 2001, the council of the local municipality is required to (a)
hold a meeting at which an applicant or the person in respect of whom the application is
made may make representations to council; and (b) notify the applicant or the person in
respect of whom the application is made of the meeting.
WHEREAS pursuant to section 23.1 of the Municipal Act, 2001, a local municipality may
delegate to a person certain of its powers under the Municipal Act, 2001; and
WHEREAS pursuant to section 23.5 of the Municipal Act, 2001, a local municipality may
delegate to a person the duty to hold meetings; and
WHEREAS the Council of the Corporation of the Municipality of Clarington deems it
appropriate to enact this by-law for the purpose of delegating such duty.
NOW THEREFORE the Council of the Corporation of the Municipality of Clarington
enacts as follows:
1.The Treasurer is hereby delegated the power to make decisions under
subsections 356(1), 357(1), 358(1) and 359(1) of the Municipal Act, 2001.
2.The Treasurer is hereby delegated the duty to hold meetings under the
subsections 356(4), 357(5), 358(9) and 359(3) of the Municipal Act, 2001.
3.This By-law shall come into force on the date that it is passed.
By-law passed in open session this 31st day of October, 2016.
Adrian Foster, Mayor
C. Anne Greentree, Clerk