Report to: Development Services Committee                         Report Date: November 17, 2009

 

 

SUBJECT:                          Heritage Easement Agreements for Heritage Property Tax Reduction Program

PREPARED BY:               Regan Hutcheson, Manager-Heritage Planning, 2080

 

 

 

RECOMMENDATION:

1)                  THAT the Mayor and Clerk be authorized to execute Heritage Easement Agreements with the property owners identified on Schedule  “A” attached to the report dated November 17th, 2009, and any other documents required to give effect thereto, in a form satisfactory to the Town Solicitor.

 

2)                  And that Staff be authorized and directed to do all things necessary to give effect to this resolution.

 

EXECUTIVE SUMMARY:

Not applicable

1. Purpose                     2. Background                      3. Discussion                        4. Financial        

 

5. Others (HR, Strategic, Affected Units)                                   6. Attachment(s)

 

PURPOSE:

The purpose of this report is to obtain authorization from Council for the execution of  Heritage Easement Agreements. 

 

BACKGROUND:

The Town has created a Heritage Property Tax Reduction Program

The Town has implemented a Heritage Property Tax Reduction Program effective January 1, 2003, to provide tax relief for eligible heritage properties.  Council passed By-law 2003-241, the Heritage Tax Reduction Program By-law, on December 16, 2003.  The purpose of the tax relief program is to provide an incentive for owners to preserve significant heritage properties in the Town. 

 

One of the eligibility criteria for the Program is a Heritage Easement Agreement

Provincial legislation that permits heritage tax relief programs requires that eligible properties be subject to a Heritage Easement Agreement.  Section 5 (ii) of By-law 2003-241 also requires that, in order to be eligible to apply for a heritage tax reduction, the owner of the property must provide proof that the property is subject to a heritage easement, under s. 22 or 37 of the Ontario Heritage Act, R.S.O. 1990, c. O.18.  Section 5(iii) of the by-law requires that, for the 2007 taxation year, heritage easement agreements must be executed by the property owner and returned to the Town no later than December 15th of the taxation year for which relief is sought. 

 

Notice was provided in local newspaper

Two public notices were published in the local newspapers informing property owners of the availability of the Heritage Property Tax Reduction Program and that  a Heritage Easement Agreement was required to be eligible for this program.

 

 

Heritage Markham has been consulted

Section 37(1) of the Ontario Heritage Act gives the Council of a municipality the authority to pass by-laws providing for the entering into of easements or covenants with property owners for the conservation of property of cultural heritage value or interest, after consultation with its municipal heritage committee.  Heritage Markham was consulted at its meeting on November 11th, 2009 and had no objection to the proposed Heritage Easement Agreement.

 

OPTIONS/ DISCUSSION:

The Heritage Easement Agreement identifies the property’s cultural attributes.

There is one property which requires a Heritage Easement Agreement in order to apply for the tax rebate program (see Appendix ‘A’).    The property is located in the Markham Village Heritage Conservation District and was built circa 1873 (MPAC).  It has been determined by Heritage Planning staff that this property has cultural heritage value and heritage attributes that require protection.  

 

Generally, the Easement Agreements require the owner to maintain the dwelling, obtain Town approval for any demolition or exterior alterations, and to maintain insurance coverage on the property.  Easement Agreements, once executed, are registered against the title of the property.  

 

 

FINANCIAL CONSIDERATIONS AND TEMPLATE: (external link)

By-law 2002-276, the Fees and Charges By-law, was amended to eliminate any fees associated with the Heritage Easement Agreements. 

 

HUMAN RESOURCES CONSIDERATIONS

Not applicable

 

ALIGNMENT WITH STRATEGIC PRIORITIES:

The protection and preservation of cultural heritage resources is part of the Town’s Growth Management strategy.

 

BUSINESS UNITS CONSULTED AND AFFECTED:

Heritage Markham has been consulted.  The Legal Services Department works closely with the Heritage Planning Section to prepare and process the necessary Heritage Easement Agreements.

 

 

RECOMMENDED BY:  

 

 

____________________________                            ______________________________

Valerie Shuttleworth, M.C.I.P., R.P.P.                           Jim Baird, M.C.I.P., R.P.P.

Director of Planning and Urban Design                           Commissioner of Development Services.

 

 

 

ATTACHMENTS:

Appendix A                Draft By-law for Heritage Easements

 

File path: Q:\Development\Heritage\SUBJECT\Property Tax Rebate Program\Applications for 2009 Tax Year\DSC Easements Nov 17 09.DOC