Report to: General Committee Report Date: October 26, 2009

SUBJECT: November 2009 - Cancellation, Reduction or Refund of Taxes under Sections 357 and 358 of the Municipal Act, 2001

PREPARED BY: Paul Wealleans, Director, Taxation

RECOMMENDATIONS:

THAT taxes totalling approximately $350,511.26 be adjusted under Section 357 (in the amount of $248,858.64) and Section 358 (in the amount of $101,652.62) of the Municipal Act, 2001 of which the Town’s portion is estimated to be $61,473.78;

AND THAT the associated interest be cancelled in proportion to the tax adjustments;

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.

1. Purpose 2. Background 3. Discussion 4. Financial 5. Environmental

6. Accessibility 7^. Engage ^21st 8. Affected Units 9. Attachment(s)

PURPOSE:

The purpose of this report is to authorize the Treasurer to adjust the Collector’s Roll under Sections 357 and 358 of the Municipal Act, 2001.

BACKGROUND:

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 any 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.

OPTIONS /DISCUSSION:

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) “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; (2) “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, (3) “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; 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 twenty-one applications listed that have no associated tax adjustment. These are applications reviewed by MPAC and determined to be not eligible for relief.

FINANCIAL CONSIDERATIONS:

The Town of Markham’s portion of taxes for the taxation years 2005 through 2009 is estimated to be $61,473.28. The amount of taxes adjusted for both the Region of York and School Boards will be reflected on the 2009 payment submissions to these bodies.

Tax Adjustments under Section 357 /358 of the Municipal Act
Town	$ 61,473.78
Region	$ 119,646.04
Education	$ 169,391.44
Total	$ 350,511.26

HUMAN RESOURCES CONSIDERATIONS:
Not applicable

ALINMENT WITH STATEGIC PRIORITIES:

Not applicable

BUISNESS UNIT CONSULTED AND AFFECTED:

None

RECOMMENDED

BY: ______________________ ________________________

Barb Cribbett Andy Taylor

Treasurer Commissioner, Corporate

Services

ATTACHMENTS:

Appendix A – “Tax Adjustments”

Appendix B – “Tax Adjustment Under Section 357 & Section 358 of the Municipal Act, 2001 ”

Q:\Finance\SHARED\2009 General Committee Finance\0969 Nov 2009 Tax Cancellation under S 357 of Mun Act.doc

Appendix A
Tax Adjustments Under the Municipal Act
For November 16, 2009 General Committee Meeting
Finance Dept
Report Total
Count	Description	Amount
30	Become Exempt	-$163,745.62
16	Demolished	-$10,131.05
7	Razed by Fire	-$9,385.19
60	Gross / Manifest Error	-$154,710.91
3	Tax Class Correction	-$5,539.99
2	Unusable	-$2,417.51
1	Change in Tax Rate	-$4,580.99
119	GRAND TOTAL	-$ 350,511.26

Appendix B

Tax Adjustments under the Municipal Act

For November 16, 2009 General Committee Meeting

Tax Appeals: Section 357 – Residential
Tax Year	Application #	Roll Number	Property Address	Reason	Total Amount
2008	3580	1936-010-020-32200	53 Proctor Ave	Demolition	-$498.84
2009	3581	1936-010-020-32200	53 Proctor Ave	Demolition	No recommendation
2008	3687	1936-010-022-28500	115 Willowdale Blvd	Demolition	No recommendation
2009	3686	1936-010-022-28500	115 Willowdale Blvd	Demolition	No recommendation
2009	3702	1936-010-081-03300	179 John St	Fire damage	-$146.51
2008	3655	1936-010-085-67800	44 Colonsay Rd	Gross Error	-$48.65
2008	3689	1936-020-110-92450	W/S German Mills Rd	Gross Error	-$2,687.69
2009	3688	1936-020-110-92450	W/S German Mills Rd	Gross Error	-$2,948.87
2008	3564	1936-020-112-53118	41 Stacey Cres	Unusable	-$391.90
2009	3692	1936-020-112-53118	41 Stacey Cres	Unusable	-$2,025.61
2008	3566	1936-020-136-82538	9 Robert Grundy Rd	Gross Error	No recommendation
2008	3565	1936-020-136-82542	5 Robert Grundy Rd	Gross Error	No recommendation
2008	3612	1936-020-141-67500	23 Sciberras Rd	Demolition	-$444.44
2009	3613	1936-020-141-67500	23 Sciberras Rd	Demolition	No recommendation
2007	3295	1936-020-152-95800	0 Reflection Rd	Became exempt	-$136.29
2008	3626	1936-020-153-80000	0 Elgin Mills Rd E	Became exempt	-$5,024.26
2008	3627	1936-020-153-80300	0 Elgin Mills Rd E	Became exempt	-$6,708.43
2008	3628	1936-020-153-80500	0 Elgin Mills Rd E	Became exempt	No recommendation
2008	3629	1936-020-153-81100	2901 Elgin Mills Rd E	Became exempt	No recommendation
2009	3608	1936-020-160-04800	10137 Woodbine Ave	Became exempt	-$228.38
2008	3592	1936-020-160-57500	10761 Woodbine Ave	Gross Error	-$1,133.87
2008	3593	1936-020-160-57510	10759 Woodbine Ave	Gross Error	-$1,459.32
2008	3594	1936-020-160-57520	10757 Woodbine	Gross Error	-$1,469.83
2009	3631	1936-020-170-33000	6 Lafayette Place	Gross Error	No recommendation
2008	3532	1936-020-170-47500	63 Babcombe Dr	Demolition	-$1,252.29
2008	3528	1936-020-180-83700	243 Main St Unionville	Gross Error	-$771.07
2006	3260	1936-030-210-42550	7325 Markham Rd	Became exempt	-$1,091.94
2009	3661	1936-030-211-25410	56 Jaffray Rd	Gross Error	-$648.29
2006	3047	1936-030-211-54304	42 Cimmaron ST	Fire damage	-$904.89
2007	3299	1936-030-211-62500	7475 McCowan	Became exempt	-$3.68
2009	3660	1936-030-211-74430	176 Featherstone Ave	Fire damage	-$1,349.92
2008	3510	1936-030-213-67700	7811 Kennedy Rd	Change tax class	-$5,489.54
2009	3602	1936-030-222-22938	George Martin Dr	Change tax class	-$50.45
2009	3603	1936-030-222-22939	George Martin Dr	Became exempt	-$50.45
2009	3604	1936-030-222-22940	George Martin Dr	Became exempt	-$151.35
2009	3605	1936-030-222-22941	George Martin Dr	Became exempt	-$302.70
2007	3293	1936-030-231-46849	0 16th Ave	Became exempt	-$51.47
2008	3560	1936-030-232-60910	180 Mingay Ave	Became exempt	No recommendation
2009	3698	1936-030-232-77410	793 Castlemore	Demolition	-$1,615.60
2009	3656	1936-030-233-44068	180 Mingay Ave	Became exempt	-$10.11
2008	3637	1936-030-233-97918	0 Delray	Became exempt	-$27,319.24
2009	3638	1936-030-233-97918	0 Delray	Became exempt	-$2,150.18
2009	3706	1936-030-234-19456	101 Lauraview Cres	Fire damage	-$929.31
2008	3578	1936-030-240-14000	5126 Elgin Mills Rd E	Demolition	-$33.69
2007	3400	1936-030-250-26900	0 Steeles Ave E	Gross Error	No recommendation
2007	3292	1936-030-250-65425	0 Riverwalk Dr	Became exempt	-$267.49
2008	3587	1936-030-250-70222	57 Reginald Lam Cres	Fire damage	-$88.37
2009	3588	1936-030-250-70222	57 Reginald Lam Cres	Fire damage	-$2,966.07
2009	3670	1936-030-250-79100	7657 Ninth Line	Gross Error	-$1,526.14
2007	3398	1936-030-251-13100	7181 Reesor Rd	Gross Error	No recommendation
2007	3289	1936-030-252-31800	7033 14th Ave	Became exempt	-$2,385.44
2007	3404	1936-030-252-98220	0 14th Ave Rear	Became exempt	-$124.80
2007	3298	1936-030-252-98230	O Malborough Rd	Became exempt	-$485.33
2008	3596	1936-030-255-67270	0 St. Andres Crt	Became exempt	-$262.47
2009	3598	1936-030-255-67270	0 St. Andres Crt	Became exempt	-$264.88
2008	3597	1936-030-255-67280	0 New Union Crt	Became exempt	-$262.47
2009	3599	1936-030-255-67280	0 New Union Crt	Became exempt	-$264.88
2009	3640	1936-030-256-21360	15 John Allan Cameron	Fire damage	-$3,000.12
2008	3601	1936-030-256-21702	419 White's Hill Ave	Gross Error	-$52.49
2009	3664	1936-040 320 45700	6 Gradnview Blvd	Demolition	-$497.34
2007	3575	1936-040-270-54300	75 Peter Street	Gross Error	-$1,164.62
2008	3576	1936-040-270-54300	75 Peter Street	Gross Error	-$1,400.14
2008	3683	1936-040-300-11100	23 Hawkridge Ave	Demolition	-$712.63
2008	3567	1936-040-300-19800	8 Windridge Dr	Demolition	-$178.76
2009	3568	1936-040-300-19800	8 Windridge Dr	Demolition	-$880.37
2009	3696	1936-040-330-47200	5 Rougecrest D	Demolition	-$79.11
Total					-$86,392.98

5

Tax Appeals: Section 357 – Non – Residential
Tax Year	Application #	Roll Number	Property Address	Reason	Total Amount
2006	3235	1936-020-113-70700	750 Cochrane Dr	Gross Error	No Recommendation
2007	3402	1936-020-113-70700	750 Cochrane Dr	Gross Error	No Recommendation
2008	3625	1936-020-113-70700	750 Cochrane Dr	Gross Error	No Recommendation
2008	3466	1936-020-122-11000	60 Esna Park	Become Exempt	-$59,820.80
2008	3474	1936-020-126-49570	3315 14th Ave	Demolition	-$3,937.98
2008	3622	1936-020-127-0000	8213 Warden Ave	Become Exempt	-$9,034.76
2008	3632	1936-020-127-21500	20 Main St Markham	Become Exempt	-$8,164.17
2008	3633	1936-020-127-21700	24 Main St Union	Become Exempt	-$28,607.52
2007	3296	1936-020-127-97000	3601 Highway 7	Become Exempt	-$9,091.15
2006	3253	1936-020-136-68300	0 Hillmount Road	Gross Error	No Recommendation
2007	3252	1936-020-136-68300	0 Hillmount Road	Gross Error	No Recommendation
2008	3646	1936-020-140-16500	44 Main St	Gross Error	-$26,167.59
2009	3606	1936-030-222-22944	0 George Martin Dr	Become Exempt	-$1,480.98
Total					-$146,304.95

Tax Appeals: Section 357 – PIL
Tax Year	Application #	Roll Number	Property Address	Reason	Total Amount
2008	3485	1936-020-128-00505	CON 5 PT LTS 6&7 P 65R29295 PTS 1 2 &3	Change in Rate	-$4,580.99
2008	3486	1936-040-270-00600	237 Main St Markham	Gross Error	-$11,579.72
Total					-$16,160.71

Total: Section 357

-$248,858.64

Tax Appeals: Section 358 – Residential
Tax Year	Application Number	Roll Number	Property Address	Reason	Total Amount
2007	3722	1936-010-022-28500	115 Willowdale Blvd	Demolition	No recommendation
2007	3618	1936-010-080-24000	27 Alcaine Crt	Gross Error	-$112.25
2008	3619	1936-010-080-24000	27 Alcaine Crt	Gross Error	-$115.49
2007	3654	1936-010-085-67800	44 Colonsay Rd	Gross Error	-$176.33
2007	3690	1936-020-110-92450	W/S German Mills Rd	Gross Error	-$2,612.27
2007	3624	1936-020-111-00118	149 Simonston Bvd	Gross Error	-$112.25
2008	3623	1936-020-111-00118	149 Simonston Bvd	Gross Error	-$115.49
2007	3695	1936-020-117-51900	7 Pine Knoll Gate	Gross Error	-$81.63
2008	3694	1936-020-117-51900	7 Pine Knoll Gate	Gross Error	-$83.99
2006	3543	1936-020-140-15200	14 East Dr	Gross Error	-$1,116.80
2007	3544	1936-020-140-15200	14 East Dr	Gross Error	-$1,372.30
2007	3700	1936-020-160-58700	10823 Woodbine Ave	Gross Error	-$451.45
2007	3699	1936-020-160-58700	10823 Woodbine Ave	Gross Error	-$438.78
2008	3630	1936-020-170-33000	6 Lafayette Place	Gross Error	-$10,051.97
2007	3527	1936-020-180-83700	243 Main St Unionville	Gross Error	-$125.25
2007	3663	1936-030-211-25410	56 Jaffray Rd	Gross Error	-$622.45
2008	3662	1936-030-211-25410	56 Jaffray Rd	Gross Error	-$640.42
2007	3635	1936-030-212-06822	94 Eastvale Dr	Gross Error	-$540.82
2007	3682	1936-030-212-08338	8 Ann Louise Cresc	Gross Error	-$2,853.26
2007	3716	1936-030-232-59679	843 Bur Oak Ave	Gross Error	-$142.86
2007	3574	1936-030-232-62319	76 Edward Jeffreys	Gross Error	-$132.65
2007	3681	1936-030-234-02396	86 Russell Hill Rd	Gross Error	-$72.21
2008	3680	1936-030-234-02396	86 Russell Hill Rd	Gross Error	-$220.48
2007	3671	1936-030-250-79100	7657 Ninth Line	Gross Error	-$3,191.63
2008	3668	1936-030-250-79100	7657 Ninth Line	Gross Error	-$3,928.60
2007	3639	1936-030-256-21234	792 Cornell Rouge Bvd	Gross Error	-$785.72
2007	3600	1936-030-256-21702	419 White's Hill Ave	Gross Error	-$28.10
2007	3679	1936-030-256-76536	65 Settlement Park Ave	Gross Error	-$265.31
2008	3678	1936-030-256-76536	65 Settlement Park Ave	Gross Error	-$272.97
2006	3562	1936-040-330-65800	29 Christman Crt	Gross Error	No recommendation
2007	3563	1936-040-330-65800	29 Christman Crt	Gross Error	No recommendation
2006	3558	1936-040-330-65900	27 Christman Crt	Gross Error	-$750.92
2007	3559	1936-040-330-65900	27 Christman Crt	Gross Error	-$775.51
Total					-$32,190.16

Tax Appeals: Section 358 – Non-Residential
Tax Year	Application #	Roll Number	Property Address	Reason	Total Amount
2007	3423	1936-020-127-21700	24 Main Street Union	Gross Error	No Recommendation
2006	3644	1936-020-140-16500	44 Main Street	Gross Error	-$25,130.56
2007	3645	1936-020-140-16500	44 Main Street	Gross Error	-$25,687.88
2005	3254	1936-020-136-68300	0 Hillmount Road	Gross Error	-$18,644.02
2008	3572	1936-030-260-43540	55 Cardrew Stree	Tax Class Correction	No Change
Total					-$69,462.46

Total: Section 358

-$101,652.62

Total : Section 357	-$248,858.64
Total : Section 358	-$101,652.62
Grand Total	-$350,511.26