Report to: General Committee Date
of Meeting: June 9, 2008
SUBJECT: Ccancellation, Reduction
or Refund of Taxes under Sections 357 and 358 of the Municipal Act, 2001 (Residential)
PREPARED BY: Paul Wealleans, Director, Taxation
RECOMMENDATIONS:
THAT the
residential taxes totalling $25,274.96 be adjusted under Section 357 (in the
amount of $15,997.25) and Section 358
(in the amount of $9,277.71) of the Municipal
Act, 2001 of which the Town’s portion is estimated to be $6,405.76;
AND THAT the Treasurer be directed to adjust the Collector’s Roll
accordingly;
AND THAT staff be authorized and directed to do all things necessary to
give effect to this resolution.
EXECUTIVE SUMMARY:
Not applicable.
Sections 357 and 358 of the Municipal
Act, 2001 allow for the reduction, cancellation or refund of taxes. Section 357 permits tax
adjustments for the following reasons:
* if a property or
portion of a property is eligible to be reclassified in a different class of
property, and that class has a lower tax
ratio for the taxation year than the
class the property or portion of the property was in before the change, and if
no supplementary assessment is made in respect of the change under subsection
34(2) of the Assessment Act;
* Property that has
become vacant land or excess land during the year;
* Property
that has become exempt from taxation
during the year;
* building
that during the year was razed by fire, demolition or otherwise, or
Was damaged by fire, demolition or otherwise so
as to render it substantially unusable for the purposes for which it was used immediately
prior to the damage;
* Person who was
unable to pay taxes because of
sickness or extreme poverty;
* Mobile unit that was
removed from the municipality during the year;
* property overcharged
by reason of any gross or manifest error that is a clerical error, the
transposition of figures, a typographical error or similar type of error, but
not an error in judgment in making
the assessment upon which the taxes
have been levied; or
* In respect of a
property which by reason of repairs or renovations could not be used for its
normal use for a period of at least three months during the year.
Section 358
of Municipal Act, 2001 permits applications for tax
adjustment by property owners who are overcharged by reason of a gross or
manifest error in the preparation of the assessment roll by the Municipal
Property Assessment Corporation (MPAC) that was an error of fact, which may
include but is not limited to, clerical errors, the transposition of figure or
typographical errors, but not an error in judgment in making
the assessment upon which the taxes
have been levied. These applications relate to taxes
levied in each or either of the two years preceding the year in which the
application is made.
The attached schedules identify the year of taxation, the assessment roll number of each
property, the reason for the tax
appeal and the tax adjustment. The tax value includes the Town, Region and School Board
share of taxes. There are four main
reasons for these applications: (1) “Demolished” which relates to the
demolition of a building on a property that reduced the tax
burden. All such applications include a Town Demolition Permit; (2) “Became
Exempt”- these are properties that were assessed on the assessment roll as taxable but became exempt during the year. They are
properties that either were transferred during the year from a taxable owner to the Town and therefore became
exempt from tax (generally lands as
part of subdivision agreements) or lands purchased by a school board and became
exempt; (3) “Gross/manifest Error” that are the result of errors by the
Municipal Property Assessment Corporation (MPAC) on the assessment roll which
caused an overcharge of taxes,
and,(4) “ Razed by Fire” which relates to fire damage of a building on a
property that reduced the tax
burden. All such applications include a fire/insurance report.
There are three applications listed that have
no associated tax adjustment. These
are applications reviewed by MPAC and determined to be not eligible for relief.
|
Tax Adjustments under Section 357 /358 of the Municipal Act
|
|
|
|
|
Town
|
$ 6,405.76
|
|
|
Region
|
$12,180.45
|
|
|
Education
|
$ 6,687.27
|
|
|
Fed Of Agric
|
$
1.48
|
|
|
|
|
|
|
Total
|
$25,274.96
|
|
FINANCIAL CONSIDERATIONS:
The amount of taxes
adjusted for each of the Region and School Boards will be reflected on the 2008
payment submissions to these bodies.
The Town of
Markham’s
portion of these taxes for the four
year period 2004 to 2007 is $6,405.76.
FINANCIAL TEMPLATE:
Not
applicable.
ENVIRONMENTAL CONSIDERATIONS:
None
ACCESSIBILITY CONSIDERATIONS:
None
ENGAGE 21st CONSIDERATIONS:
None
BUSINESS UNITS CONSULTED AND AFFECTED:
None
ATTACHMENTS:
Appendix A – “Tax
Adjustments”
Appendix B – “Tax
Adjustment under Section 357 & Section 358 of the Municipal Act, 2001 ”
RECOMMENDED
BY: ______________________ ________________________
Barb Cribbett Andy Taylor
Treasurer Commissioner,
Corporate
Services
Q:\Finance\SHARED\2008 General Committee Finance\832
Tax Cancellation under S 357 of Mun Act Residential.doc
|
Appendix
A
Tax
Adjustments Under the Municipal Act
For
June 9, 2008
General Committee Meeting
Report
Total
|
|
Property
Count
|
Description
|
Amount
|
|
14
|
Demolished
|
-$12,942.23
|
|
7
|
Became Exempt
|
-$6,135.39
|
|
13
|
Gross/Manifest Error
|
-$4,361.94
|
|
4
|
Razed by Fire
|
-$1,506.65
|
|
1
|
Disability Modification
|
-$328.75
|
|
6
|
No Recommendation
|
0
|
|
42
|
Total
|
-$25,274.96
|
|
Appendix B
Tax Adjustments under the Municipal Act
|
|
|
|
For June 9, 2008 General Committee Meeting
|
|
|
|
Tax Appeals: Section 357
|
|
|
|
|
Application
|
Roll
|
|
|
|
|
|
Tax
Year
|
Number
|
Number
|
Address
|
Reason
|
Amount
|
|
|
|
|
|
|
|
|
|
|
Section
358
|
|
2004
|
2870
|
020-160-04058
|
45
Glaceport Cres
|
Gross/Manifest Error
|
-$
335.84
|
|
2004
|
3172
|
030-233-82380
|
128
Goldenwood Cres
|
Gross/Manifest Error
|
-$
741.91
|
|
|
|
Total
2004
|
|
$ -
|
-$ 1,077.75
|
|
|
|
|
|
|
|
|
2005
|
3320
|
020-133-20100
|
25
Hughson Dr
|
Demolished
|
-$
723.96
|
|
2005
|
3331
|
020-144-71970
|
30 Woodgrove Trail
|
Gross/Manifest Error
|
-$
790.29
|
|
2005
|
3408
|
030-233-45388
|
6
Rachett Road
|
Gross/Manifest Error
|
-$
342.86
|
|
|
|
Total
2005
|
|
|
-$ 1,857.11
|
|
|
|
|
|
|
|
|
2006
|
3337
|
010-010-49900
|
113
Grandview Ave
|
Demolished
|
-$
276.65
|
|
2006
|
3274
|
010-020-46200
|
88
Proctor Ave
|
Gross/Manifest Error
|
-$
609.18
|
|
2006
|
3220
|
020-132-83500
|
8953
Woodbine Ave
|
Gross/Manifest Error
|
-$
14.72
|
|
2006
|
3330
|
020-144-71970
|
30 Woodgorve Trail
|
Gross/Manifest Error
|
-$
553.31
|
|
2006
|
3210
|
030-212-06886
|
33 Moniqu Crt
|
Demo/Fire
|
-$
418.40
|
|
2006
|
3268
|
030-222-59900
|
8232 Mc Cowan Rd
|
Demolished
|
-$
1,855.41
|
|
2006
|
3193
|
030-233-13522
|
315
Mingay Ave N/S
|
Exempt
|
-$
1,612.07
|
|
2006
|
3407
|
030-233-45388
|
6
Rachett Road
|
Gross/Manifest Error
|
-$
355.70
|
|
2006
|
3224
|
030-237-07800
|
10235 Higway 48
|
Exempt
|
-$
189.21
|
|
2006
|
3182
|
030-237-57000
|
10208 Ninth Line
|
Demo/Fire
|
-$
41.72
|
|
2006
|
3184
|
040-300-17200
|
15
Windridge Dr
|
Demolished
|
-$
416.48
|
|
|
|
Total
2006
|
|
|
-$ 6,342.85
|
|
|
|
|
|
|
|
|
Section
357
|
|
Year
|
App #
|
Roll Number
|
Property
|
Reason
|
Amount
|
|
2006
|
3104
|
010-010-62100
|
25
Meadowview Ave
|
Demo/Fire
|
-$
507.10
|
|
2006
|
3102
|
020-111-93627
|
5
Breckonwood Cres
|
Demo/Fire
|
-$
58.20
|
|
2006
|
3321
|
020-125-73110
|
66
Highgate Dr
|
Gross/Manifest Error
|
-$
918.97
|
|
2006
|
3178
|
030-233-15040
|
12 Ralph Chalmers
|
Assmt
Error
|
-$
328.75
|
|
2006
|
3326
|
030-233-15195
|
196
Hammersly Blvd
|
Gross/Manifest Error
|
-$
1,076.71
|
|
2006
|
3332
|
030-253-47100
|
7943 Ninth Line
|
Exempt-
Town Lands
|
-$
716.14
|
|
|
|
Total
2006
|
|
|
-$ 3,605.87
|
|
2007
|
3280
|
030-211-07100
|
90
Lee Ave
|
Gross/Manifest Error
|
$ 510.20
|
|
2007
|
3281
|
030-21107125
|
0
Lee Ave N/S
|
Gross/Manifest Error
|
$ 1,234.70
|
|
2007
|
3362
|
010-030-72200
|
22
Deanbank Dr
|
Demolished
|
-$
3,642.88
|
|
2007
|
3322
|
010-040-09700
|
52
Kirk Dr
|
Demolished
|
-$
310.14
|
|
2007
|
3351
|
020-170-06800
|
370
Steeles Ave E
|
Demolished
|
-$
678.08
|
|
2007
|
3352
|
020-170-07000
|
Steeles
Ave E
|
Demolished
|
-$
794.33
|
|
2007
|
3357
|
020-170-54600
|
8
Laurelleaf Rd
|
Demolished
|
-$
941.02
|
|
2007
|
3308
|
020-171-36100
|
56
Fairway Heights Dr
|
Demolished
|
-$
1,298.39
|
|
2007
|
3270
|
030-212-53200
|
4801
14th Avenue
|
Demolished
|
-$
805.04
|
|
2007
|
3356
|
030-222-19200
|
20
Rivrbend Rd
|
Demolished
|
-$
354.97
|
|
2007
|
3406
|
030-233-45388
|
6
Rachett Road
|
Gross/Manifest Error
|
-$
367.35
|
|
2007
|
3286
|
030-234-3100
|
0 Major Mackenzie S/S
|
Exempt-
Town Lands
|
-$
204.48
|
|
2007
|
3228
|
030-235-05500
|
6286 Major Mackenzie
|
Demolished
|
-$
786.68
|
|
2007
|
3291
|
030-250-65400
|
0 Ninth Line
|
Exempt-
Town Lands
|
-$
3,180.06
|
|
2007
|
3409
|
030-252-99338
|
0
Oakborough Dr Rear
|
Exempt-
Town Lands
|
-$
130.69
|
|
2007
|
3297
|
030-253-50800
|
0 407 Hwy S/S
|
Exempt-
Town Lands
|
-$
102.74
|
|
2007
|
3264
|
040-360-79400
|
37
Squire Baker Lane
|
Demo/Fire
|
-$
539.43
|
|
|
|
TOTAL
2007
|
|
|
-$ 12,391.38
|
|
|
|
No Recommendation
|
|
2007
|
3338
|
010-010-49900
|
113 Grandview
|
Demo/Fire
|
$ -
|
|
2007
|
3276
|
020-153-81100
|
2901
Elgin Mills Rd E
|
Demo/Fire
|
$ -
|
|
2007
|
3290
|
030-252-24710
|
Con 9 Pt Lt5 RP27075
|
Exempt-
Town Lands
|
$ -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Applications: 42
|
Section 358
|
-$9,277.71
|
|
Section 357
|
-$15,997.25
|
|
Total
|
-$25,574.96
|