RECOMMENDATIONS:
THAT the Town of Markham implement a
Heritage Property Tax Reduction Program effective January 1, 2003 under the
provisions of Section 365.2 of the Municipal Act, 2001 to provide tax
relief for eligible heritage properties as defined in the Act and in the
by-law attached to this report;
AND THAT the criteria for eligibility in the heritage tax reduction program include the
following:
1.
To
meet Provincial requirements an eligible heritage property must be designated
as a property of cultural heritage value or interest under Part IV of
the Ontario Heritage Act or it must be part of a heritage conservation
district under Part V of the Ontario Heritage Act; and, in either case, the property must be subject to a heritage easement agreement under
section 22 or 37 of the Ontario Heritage Act or an agreement with the
Town respecting the preservation and maintenance of the property; and
2.
To
meet Town of Markham requirements, an eligible property/building must meet all
of the following additional eligibility criteria to the satisfaction of the
Commissioner of Development Services:
a.
Date
from an early age in the development of the lands now forming the Town of
Markham;
b.
Retain
most of its original architectural features;
c.
Represent
the distinctive visible characteristics of an architectural style, period or
method of construction; and
d.
Be
in a good and habitable condition.
3.
If only a portion of a property (building and/or
land) is deemed to be of cultural heritage value, Town staff would determine
that proportion for the purposes of the application and forward the application
to the Municipal Property Assessment Corporation for an assessed value of the
portion;
4.
A
heritage easement agreement must be in place by December 31 of the taxation
year for which relief is sought except for 2003 in which the easement agreement
must be in place no later than July 31, 2004;
5.
The
property must not be the subject of any Town by-law infractions, work orders or
other outstanding requirements;
6.
The
amount of the annual heritage tax rebate be set at 30% of taxes payable on the
eligible property.
AND THAT Council support the elimination
of the agreement preparation fees associated with heritage conservation
easement agreements to encourage property owners to enter into these forms of
agreements as part of Markham’s commitment to preserving its local heritage
resources;
AND THAT the heritage tax reduction will
be applied to taxes as levied, or as reduced on a reconsideration or assessment
appeal;
AND THAT the Town of Markham’s Fees and
Charges Bylaw 2002- 276 be amended to reflect the elimination of the easement
agreement fees and to include the heritage tax reduction application fee;
AND THAT the
application fee will be deducted from a heritage tax reduction amount once
calculated;
AND THAT staff
report annually to Council on the program and include elements such as the
number of applications, costs and resource requirements;
AND THAT the Regional Municipality of
York be requested to pass its own heritage tax reduction by-law to account for
its share of the total taxes, failing which the 30% reduction in taxes would be
limited to the Town and education components;
AND
THAT the attached by-laws be enacted.
PURPOSE:
This
report incorporates feedback obtained from a public information meeting held on
July 10, 2003 with Town staff and approximately 125 residents. Information
received at the meeting has been considered in the proposed heritage tax relief
program for the Town of Markham. The report also recommends the enactment of a
Heritage Property Tax Reduction By-law.
EXECUTIVE
SUMMARY:
This report recommends that Council
implement a 30% Heritage Tax Reduction Program in the Town of Markham,
effective January 1, 2003. Although
there are approximately 1,299 properties identified as heritage properties (either
designated or listed on the heritage inventory) in the Town of Markham, staff
have identified that some 564
properties would qualify for consideration given the proposed provincial
and additional municipal criteria. The
focus of the tax reduction is for heritage properties that are considered
distinctive and significant. Assuming a 10% take-up would mean some
56 properties could have applications submitted in the first year and the total
cost of the refund or reduction for 56
properties for 2003 is estimated at $140,617
with an associated cost to Markham of $24,121. If the take up exceeds
10%, additional funding would need to be allocated. However, feedback from the
public meeting indicated a resistance to easement agreements (a mandatory
Provincial requirement) that will likely reduce the number of applicants. The deadline to apply for 2003 is February
28, 2004. However it is proposed that
the Town of Markham require that a heritage easement agreement be in place by
December 31 of the year in which relief is sought. The easement agreement is critical as it prevents demolition of a
property without Town consent and is a requirement of the Province. Given the
timing of this report, for the 2003 tax year, it is recommended that the
easement agreement be in place no later than July 31, 2004.
BACKGROUND:
At its meeting of June 24, 2003 Council
(Finance and Administrative Committee Report No. 42, Clause 6) considered a
report and presentation regarding a proposed program of tax relief for heritage
properties in Markham. Council directed
that staff hold a public information meeting to provide the opportunity for
public input. A meeting was held on July10, 2003.
At the Finance and Administrative
Committee meeting of June 16, 2003 when the proposed heritage tax relief
program report and presentation was made, suggestions/issues raised by
Committee members included: removing the proposed limit to 60 properties in
year one; increase the rebate from 20% to perhaps the maximum of 40%; rationale
for the requirement of the easement agreement (it is a Provincial requirement);
should the rebate program be adopted and subsequently terminated by a future
Council, should the easement agreements be removed from title of the
properties; and should the program recover its full costs through the
application fees. These are addressed in this report.
OPTIONS/DISCUSSIONS:
Staff’s initial recommendations for a
heritage tax reduction program from June 24, 2003 included the following key
points:
·
Eligible
properties must designated as being of cultural heritage value under Part IV or
V of the Ontario Heritage Act;
·
Property
must be subject to an easement agreement under section 22 or 37 of the Ontario
Heritage Act;
·
Property
must meet additional Town criteria including: dating from an early age in
Town’s development; retaining most of original architectural features;
retaining distinctive visible characteristics; and be in good and habitable
condition;
·
Property
must not be subject of any Town by-law infractions or outstanding requirements
·
Annual
heritage tax rebate would be 20% of the total annual property taxes
·
Application
fee would not be an upfront charge but be set at 40% of the first annual tax
reduction and 10% of the annual tax reduction for renewals (every 3 years)
·
Limit
the number of applications in the first year to no more than 60.
A public information meeting was held in
Council chambers on July 10, 2003. Approximately 125 members of the public
attended. A presentation was made by Town staff regarding the proposed tax
relief program followed by a question and answer period (Minutes of the meeting
were adopted by Council on August 26, 2003 and are attached as Appendix B to
this report).
There were a number of issues and
concerns raised. Some comments related to the general nature of heritage
preservation, including neglect of properties, higher than normal costs for
maintenance and upkeep; difficulties in obtaining property insurance; higher
assessed values for heritage properties; how and when properties are added to
the Town’s heritage inventory; etc. These comments added significant value to
the discussions by providing a comprehensive background from owners of heritage
properties.
The following are the major concerns
raised at the meeting that more directly relate to the rebate program itself
and will be discussed in this report. The major concerns include: amount of
relief to be provided (20% vs. 40%); necessity of the easement agreement and
its ramifications to the owner; limit of 60 properties for the initial year;
administration of the program, specifically a simplification of the application
process and amount of the application fees; and, inclusion of the Region of
York in the program for its share of the rebate.
Issues:
1) Amount of Heritage Tax Rebate: 20% to
40%
Staff initially recommended a heritage
tax rebate of 20% of total taxes. The
rationale for a 20% rebate is that it would ensure a fiscally responsible level
of financial benefit is provided to eligible property owners. Although any rebate
between 10% and 40% can be provided, it was felt that a 20% would not only
allow a relatively meaningful rebate to be provided while allowing an increase
in future years if circumstances and resources permitted. The rebate is funded
by all taxpayers in the Town so that the overall goal of heritage cultural
preservation is achieved which benefits the entire Town but also directly
benefits those eligible heritage property owners. A balance between the
indirect benefit to the Town as a whole and a direct benefit to specific
heritage owners was achieved.
It has been noted that other
municipalities in Ontario that have adopted a heritage rebate program have
provided a 40% rebate. While this is
true, it is important to note that each program has unique circumstances
including financial ceilings on costs. Appendix C summarizes the heritage tax
relief programs for Markham as well as the other four municipalities that have
adopted a program. The four municipalities are Toronto, Port Hope, Kitchener
and Peterborough:
·
Toronto: Toronto City Council adopted
a report recommending a Heritage Reduction Program conditional that the
Province amends the Municipal Act, 2001 to provide for a levy increase
within individual classes so that the costs can be borne within each class.
Toronto’s tax ratios are above the Provincial average for commercial and
industrial classes, and as many of the larger eligible heritage properties in
Toronto are in the non-residential classes, the costs of the heritage rebate
would be borne entirely by the residential class without the Provincial
amendment. As a result, the Toronto program is not yet implemented.
·
Port
Hope: Passed
a by-law to implement a program for Brownfield Heritage properties and is
limited to industrial properties. The intent of this program is to provide
financial assistance as an incentive to encourage property owners to renovate
and restore industrial heritage properties as well as encouraging Brownfield
restoration and provides an economic development tool to restore old industrial
properties. The program has no direct operating costs to the Town as the rebate
is only paid after the property has been restored and its value has been
increased through a supplementary assessment by the Municipal Property
Assessment Corporation (MPAC). The cost of the rebate is offset by the
increased supplementary taxes on the property.
Properties can only receive the rebate for a maximum of 10 years.
·
Kitchener: The City of Kitchener has
passed a by-law to implement the Heritage Tax Refund Program. The program
primarily encourages interest in renovating and restoring some of its oldest
commercial and industrial buildings in the downtown area. Although the rebate
is 40%, the program has a global annual funding cap but does not limit the
number of properties that can apply. However, residential properties are
eligible to receive a rebate for one year only while in the remaining classes
rebates are limited to a maximum of 10 years. In 2003, there are only four
eligible properties.
·
Peterborough: Rebate is 40% for
residential properties and 20% for commercial properties. No other class of
properties are eligible. The program applies to specific areas in the town’s
core and certain areas outside the core if the property has been designated for
10 years. It is expected that ten properties will be eligible in 2003 at a cost
of $12,000 to Peterborough.
The other municipal programs do provide
rebates of 40% (except commercial in Peterborough at 20%) but have other
restrictions. One of staff’s concerns from a financial perspective is the large
number of heritage properties in Markham and the impact if all eligible
properties successfully applied. However, it was clear from those attending the
public meeting that the 20% rebate should be revisited in light of the
relatively low cost to the Town of $16,080 (based on a 10% take up totalling 60
properties) and the higher than normal cost of maintenance and upkeep for
heritage properties. An increase with the same 10% take up threshold to 30%
would cost the Town $24,121.
The following analysis is based on a total of 564 eligible heritage properties, with a 10%
(56 property) take-up in the first year. Appendix D provides the detailed financial analysis. The estimated cost of reductions or
refunds under the four scenarios of 10%, 20%, 30% and
40% is as follows:
Amount of Reduction or Refund: Based on a 10%
take up (56 properties)
|
Cost
|
10 % Reduction
|
20 % Reduction
|
30 % Reduction
|
40 % Reduction
|
|
Markham
|
$8,040
|
$16,080
|
$24,121
|
$32,160
|
|
York
|
15,287
|
30,575
|
45,862
|
61,115
|
|
Province
|
23,544
|
47,089
|
70,634
|
94,179
|
|
Total
|
$46,872
|
$93,744
|
$140,617
|
$187,489
|
There was considerable interest expressed
at the meeting to increase the rebate percentage as well as considerable
resistance regarding the easement agreement (discussed in the following section
in more detail). Given this resistance to the easement agreement, it is
expected that the original cap of 60 properties in the first year can be
removed with a relatively minimal increase in cost to the Town if the rebate is
increased to 30% of total taxes.
2) Easement Agreements
There was significant and vociferous
opposition at the public meeting to the necessity of an easement agreement
being registered on the property title. It was made clear that the easement
criteria is a requirement of the Province in its legislation that permits a
heritage tax relief program. While a municipality can opt to include other
additional criteria for heritage eligibility, the easement agreement or a
similar such maintenance agreement is mandatory. While an easement agreement
does bind the property owner with restrictions regarding alterations to the
property, maintaining it in its condition at the time of the easement being
placed on title, Town approval being required before demolition and property
insurance requirements, there is a financial benefit to the owner.
The rebate is funded from general
revenues, and as such, all Markham taxpayers are contributing to it. Markham
Council does weigh the interests of all residents in any action – whether
residents benefit indirectly through heritage preservation as a common goal or
a directly through the receipt of a rebate.
To ensure that heritage property owners do not receive a reduction on their
annual property taxes and not maintain the property or demolish it, the Town
requires a firm agreement and the purpose of the heritage tax rebate is
maintained. An easement agreement facilitates this goal. There must be a
balance between those receiving the direct benefit and those contributing
financially to the benefit.
The issue has been raised that should a
heritage rebate program be adopted now and subsequently eliminated by a future
Council, could the easement agreement be removed from the property title. The
Town of Markham would need to agree to remove the agreements once on title.
Given that a heritage property owner may enter into an easement agreement
solely to receive a tax rebate, it might seem reasonable that if the rebate
program is cancelled, then the easement agreement should be removed from title.
However, an easement does provide the mechanism for the Town to ensure that
heritage stock is preserved – a step beyond what designation provides for. The
easement ensures that demolition cannot occur without the Town’s agreement. It
also ensures that the heritage stock is maintained.
Staff is recommending that, as a general
rule, easement agreements remain on title once the property owner has received
a tax rebate benefit. However, Council does have the ability to remove an easement
agreement from any individual property if it chooses.
3) Limitation of 60 Properties in Year 1
of the Program
The administration of this program will
primarily involve staff from the Planning Department (Heritage Section) and the
Taxation Division. Additional staff
assistance for the purpose of ensuring compliance will be required from the
Building Standards, By-law Enforcement, Financial Services and Legal Services
Departments. Heritage property owners
must submit an initial application to the Planning Department in order to apply
for the tax relief. To obtain the tax
reduction, the Municipal Act, 2001 requires that the application be made
no later than the last day of February in the year following the year for which
the owner is seeking the relief. If
Markham’s program is implemented for 2003, the deadline to apply will be
February 28, 2004.
Our report of June 16, 2003 discusses in
greater detail the actual process that is recommended.
The reason that a limit of 60 was
recommended for the first year of the program was to accommodate the additional
staff workload including the completion of easement agreements and to ensure
that all applications could be processed on time. The financial estimates were
based on that limit. It became clear at the public meeting that there was
significant resistance by property owners to voluntarily put an easement
agreement on title to the property. It was noted that this type of agreement
was a mandatory requirement by the Province. Staff of the Town have since been
in contact with provincial officials and have been informed that the purpose of
the agreement is a tool that ensures heritage preservation as a balance to the
provision of a tax rebate. The resistance to an easement agreement could reduce
the interest in the program. Based on comments at the public meeting, staff is
now recommending that the limit of 60 could be removed and the program still be
manageable.
As noted previously, the cost to the Town
of a 30% rebate with a 10% takeup, is estimated at $24,121. Should the take up
exceed 60, additional financing may be required. Given the timing of this
report, and the time required for the program to be implemented (including
application and information brochure development and printing), advertising and
application receipt and processing, it is unlikely that rebates will be
processed in 2003. It is recommended that program costs be funded from the 2004
budget.
4) Program Administration – Application
Process and Fees
There was discussion regarding the
application process and fee at the public meeting, particularly for renewal
applications. A flow chart of the
process is included as an appendix in the June 16, 2003 report. The initial
application would be submitted to Heritage Planning staff to confirm criteria
are met as well as ensuring that a visual record of the property is included as
well as proof of insurance.
It is also recommended that a renewal
application be submitted after two years. To confirm that the property is being
maintained an updated visual record would be required. Inspections may be
required. It is likely that in most cases, the property will be maintained and
that staff will not need to carry out an inspection so the work for a renewal
application might be minimal. It was noted at the meeting, that if this is the
case, a renewal fee should not be necessary. Council may wish to eliminate the
renewal fee but it is recommended that the fee be retained to ensure the
program is cost effective.
It was noted that for properties with easement
agreements already on title, no initial fee should be charged. While part of
the fee does ensure that costs to complete the agreement and register it are
covered, there are other administrative costs including staff time as well as
application and brochure preparation costs. It is recommended that the $300 fee
currently charged by the Legal Services Department be eliminated which would
allow the Town to reduce administrative costs and thereby reduce the initial
fee from 40% of the first years’ rebate to 20%. The fee would still be sufficient to cover the registration of
the easement agreement plus other administrative costs.
To encourage applications, it is still
recommended that no “up front” fee be charged but that a 20% reduction in the
first year rebate be retained and charged prior to the initial rebate being
provided. The 10% reduction in the rebate for renewals is recommended to be
retained.
5) Region of York – Share of Its Tax
included in Program
It was also raised at the public meeting
that the full benefit of a rebate will only be achieved if the Region of York
agrees to share its portion of taxes in the rebate. It is hoped that the Region will agree to participate in the
rebate program given its support for the enhancement and protection of heritage
resources.
This report does include a recommendation
that formally requests the Region of York to participate in the heritage rebate
program.
Recommendations
It is recommended that
Council adopt a Heritage Property Tax Reduction Program for the Town of Markham
effective for the 2003 taxation year with a 30% rebate. As shown in Scenario 3 of Appendix D, with a
10% take-up, this approach will direct a total tax benefit of approximately
$140,617 with an associated cost to the Town of Markham of $24,121. It is not
expected that the removal of the 60-property limit in year 1 will significantly
increase the number of applications.
As noted in our June 16, 2003
report, every property in a heritage district is designated under the Ontario
Heritage Act. The proposed criteria
for this program limits the number of eligible properties to those that are
considered distinctive and significant which is in line with not only other
municipal programs but also the intent of the Province when it introduced the
program. The focus of the program should be on these properties. Given the
timing of this report, it is recommended that the easement agreement for 2003
tax relief be in place no later than July 31, 2004. For all subsequent tax
years, the easement agreement must be in place by December 31 of the year in
which the relief is being applied for.
Staff is also recommending
that the standard Town of Markham easement agreement be used and that the
easement remain on title in perpetuity. However, it should be noted that if
requested by the property owner, Council can at its discretion, agree to
terminate the agreement. It is also recommended that the fee charged by the
Legal Services Department for the preparation of the easement agreement be
eliminated to help encourage property owners to enter into these forms of
conservation and maintenance agreements.
FINANCIAL CONSIDERATIONS:
If
all 1299 properties designated as heritage in the Town were to qualify for a
rebate, total costs would range from $1,014,628 (Town share $191,788) for a 10%
program to $4,058,512 (Town share $767,154) for a 40% program. However, given
the criteria proposed, the number of eligible properties is reduced from 1299
to some 564 properties.
Should
owners of all 564 eligible heritage properties successfully apply for this
program, the cost to the Town would range from $80,400 (10%) to $321,601 (40%).
The recommended program as outlined in
this report, with a 30% reduction and with a 10% take-up, would cost the Town
of Markham an estimated $24,121. The cost to Markham if all 564 properties
became eligible is estimated at $241,201. Given the timing of this
report, and the time required for the program to be implemented (including
application and information brochure development and printing), advertising and
application receipt and processing, it is unlikely that rebates will be
processed in 2003. It is therefore recommended that program costs be funded
from the 2004 budget.
There will also be associated costs for the
development and printing of the application and brochure that should be covered
through the application fee.
Program
costs of $24,121 will need to be funded from the 2004 budget.
BUSINESS UNITS CONSULTED AND
AFFECTED:
Legal Services Department and the Planning
and Urban Design Department.
ATTACHMENTS:
Appendix A – Draft By-law
Appendix B – Minutes of Public Information meeting held on
July 10, 2003.
Appendix C – Heritage Tax Relief Programs
– Other Ontario Municipalities
Appendix D - Detailed Cost Scenarios
Appendix E – Draft By-law to amend Fees and
Charges Bylaw 2003-276
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Andy Taylor, Commissioner of Corporate Services
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Jim Baird, Commissioner
Development Services
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Barb Cribbett, Treasurer
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Valerie Shuttleworth, Director
Planning and Urban Design
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Paul Wealleans, Director, Taxation
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Q:\Finance and
Administration\Finance\SHARED\2003FinAdminCtteeReports\0362 Property Tax Rebate
for Heritage Properties - Final.doc
Appendix “A”
BY-LAW 2003-
BEING
A BY-LAW TO ESTABLISH A PROGRAM TO PROVIDE TAX REDUCTIONS OR REFUNDS IN RESPECT
OF ELIGIBLE HERITAGE PROPERTIES.
WHEREAS the Council of The Corporation of the Town of
Markham is empowered by section 365.2 of the Municipal Act, 2001, S.O.
2001, c.25, as amended, to pass a by-law establishing a program to provide
heritage tax refunds in respect of eligible heritage properties;
AND WHEREAS the Council of The Corporation of the
Town of Markham deems it advisable and in the public interest to provide
financial assistance on the terms set out in this by-law as an incentive to
encourage property owners to renovate, restore and maintain heritage buildings
in the Town of Markham.
NOW THEREFORE the Council of The
Corporation of The Town of Markham enacts as follows:
1. In
this By-law:
(a)
"Council"
shall mean the elected Council of The Corporation of the Town of Markham;
(b)
“Eligible
Heritage Property” means a property or portion of a property that is,
i)
Located
in the Town of Markham;
ii)
Designated
under Part IV of the Ontario Heritage Act or is part of a heritage
conservation district under Part V of the Ontario Heritage Act; and
iii)
Subject
to either a heritage easement agreement with the Town under section 22 or 37 of
the Ontario Heritage Act.
(c)
Heritage
Property Tax Reduction Program means a
financial assistance program adopted by the municipality to help owners of
heritage properties maintain and restore their properties for the benefit of
the entire community by providing tax relief to owners of eligible heritage
properties.
(d)
“Heritage
Tax Reduction” means an amount of property tax reduced in respect of an
Eligible Heritage Property. The amount
of a Heritage Tax Reduction shall be 30% of the taxes for municipal and school
purposes (and regional purposes, if the Region of York agrees to refund its
portion) levied on the property that are attributable to:
i)
The
building or structure or portion of the building or structure that is the
Eligible Heritage Property; and
ii)
The land
used in connection with the Eligible Heritage Property, as determined by the
Town.
(e)
“Lower
Tier Municipality” has the same meaning as in Section 1 of the Municipal Act,
2001.
(f)
“Owner(s)”
includes a corporation and partnership and the heirs, executors, administrators
and other legal representatives of a person to whom the context can apply
according to law;
(g)
"Person(s)"
includes a corporation and partnership and the heirs, executors, administrators
and other legal representatives of a person to whom the context can apply
according to law.
(h)
"Town"
means The Corporation of the Town of Markham;
2.
The
Heritage Tax Reduction program set out in this by-law is subject at all times
to the availability of funding for the program. This by-law does not require the Town or Council to provide
funding for this program and the Heritage Tax Reduction contemplated by this
by-law may be eliminated by Council through repeal of the by-law at any time
with no notice whatsoever to affected persons.
3.
The
Heritage Tax Reduction program is subject to any regulations that the Minister
of Finance may make governing by-laws on tax refunds and reductions for
heritage properties.
4.
Subject
to the conditions set out in this by-law, one Heritage Tax Reduction may be
paid annually for each heritage easement in respect of an eligible heritage
property in the property tax class of Residential, Multi-Residential, Farm,
Commercial and Industrial as defined by the Assessment Act, R.S.O. 2001,
c.25 and Ontario Regulation 282/98 there under, as amended.
5.
If
multiple easement and/or preservation and maintenance agreements are registered
on one parcel of land, multiple refunds will not be provided in respect of the
same heritage features.
6.
The
Municipal Property Assessment Corporation (MPAC), at the request of the Town,
may determine the portion of a property’s total assessment that is an
attributable to the building or structure or portion of the building or
structure that is Eligible Heritage Property and the land used in connection
therewith.
7.
Where
timing is insufficient to provide a heritage easement agreement to each
otherwise eligible applicant, applications for a heritage easement agreement
will be considered in the order they are received.
8.
To meet provincial and municipal
requirements an eligible property/building must be designated as a property of
cultural heritage value or interest under Part IV of the Ontario
Heritage Act or it must be part of a heritage conservation district under
Part V of the Ontario Heritage Act; and subject to a heritage easement
agreement under section 22 or 37
of the Ontario Heritage Act, and, meet all of the following criteria, to
the satisfaction of the Commissioner of Development Services:
1.
Date
from an early age in the development of the lands now forming the Town of
Markham;
2.
Retain
most of its original architectural features;
3.
Represent
the distinctive visible characteristics of an architectural style, period or
method of construction; and
4.
Be
in a good and habitable condition.
9.
The property must also meet all of the following
eligibility criteria:
a) A heritage easement agreement
must be in place by December 31 of the taxation year for which relief is sought
except for the 2003 tax year in which the easement must be in place no later
than July 31, 2004;
b) The property must not be the
subject of any Town by-law infractions, work
orders or outstanding requirements;
10.
(1) All
applications must include the following to be considered for the refund
program:
i.
Heritage
easement agreement approved by Council.
ii.
Photographs of all elevations of the Eligible Heritage Property.
iii.
Proof of
insurance on the Eligible Heritage Property.
(2) Renewal of the Heritage Tax Reduction must be made by application every two years. The application will
cover each year of the two-year
period.
(3) Upon application, the owner must consent to
the Town conducting an inspection, if required, to ensure that the relevant
heritage easement agreement is being complied with and permit entry into any
applicable building or structure to confirm compliance.
(4) No
Heritage Tax Reduction will be given under this by-law where the Town
determines that the relevant heritage easement agreement is not complied with
to the satisfaction of the Town.
11.
(1)
Heritage tax reductions shall be calculated using the assessed value of the
property for tax
purposes.
(2) If the
assessment of a property for a year changes as a result of proceedings under
the Assessment Act or Municipal Act or other court decision, the Heritage Tax Reduction shall be
re-determined using the new assessment and the tax roll for the year shall be
amended to reflect the determination.
12. The minimum amount of tax relief provided
under the Heritage Tax Reduction program shall be $50.00 for an individual
property.
13.
The Town reserves the right to charge an
administrative fee to help pay for the Heritage Tax Reduction program costs.
14.
(1) If
the owner of an Eligible Heritage Property demolishes the eligible heritage
property or
breaches the terms
of the relevant heritage easement, the Town may require the owner to repay part
or all of any Heritage Tax Reduction(s) provided to the owner for one or more
years under this by-law.
(2) The
Town may require the owner to pay interest on the amount of any repayment
required under this section, at a rate not exceeding the lowest prime rate
reported to the Bank of Canada by any of the banks listed in Schedule I of the Bank
Act (Canada), calculated from the date or dates the Heritage Tax
Reduction(s) were provided.
(3) Any
amount repaid under this section will be shared by the Town, School Boards and
the Region of York if applicable share in the revenue from taxes on the
property, in the same proportion that they shared in the cost of the Heritage
Tax Reduction(s) on the property.
15.
Heritage Tax Reductions will only be provided for
Eligible Heritage Properties that are not in arrears of taxes.
16.
Where a property is currently receiving a tax
reduction, refund or rebate under other municipal programs (such as
commercial/industrial vacancy rebates, seniors or charity rebates), the amount
of the heritage tax reduction will be calculated on the adjusted taxes after
the other rebates are taken into account.
17.
The Clerk is hereby directed to give notice of this
by-law to the Minister of Finance within 30 days of the date it is passed.
18.
The Town’s Treasurer is hereby directed to inform
the Region of York of the amount of taxes to be refunded by the Town under this
By-law.
19.
The effective date of this by-law is January 1,
2003.
PASSED at
the Council Chambers in the Town of Markham this ____ day of June 2003.
|
|
|
|
|
SHEILA
BIRRELL, TOWN CLERK
|
|
DON
COUSENS, MAYOR
|
Appendix B
Minutes from Public
Information meeting held on July 10, 2003
PUBLIC INFORMATION MEETING
PROPOSED HERITAGE TAX RELIEF PROGRAM
TOWN OF MARKHAM
Council Chambers, Markham Civic Centre
Thursday, July 10, 2003
1.1.1
MINUTES
|
Attendance
Andy Taylor,
Commissioner
Paul Wealleans,
Director of Taxation
Regan Hutcheson,
Manager of Heritage Planning
Shane Manson, Tax
Policy Analyst
Deputy Mayor
Frank Scarpitti
Councillor Jack
Heath
Councillor Joe
Virgilio
|
Y. Hurst,
Committee Secretary
|
Councillor Joe
Virgilio convened the meeting at 7:00 p.m. in the Council Chambers.
1.2
PROPOSED HERITAGE TAX RELIEF PROGRAM
FOR
1.3
THE TOWN OF MARKHAM
1.4
Councillor
Virgilio advised that staff of the Town of Markham (Finance Department and
Heritage Section) would make a presentation outlining the financial impacts of
the proposed heritage tax relief program.
Councillor
Heath noted that the proposed program presents an opportunity to implement what
the Provincial Government has permitted under the new Municipal Act. Both staff
and councillors were present to hear comments and concerns of residents
regarding this proposal.
The
Manager of Heritage Planning advised that the information would be presented in
two segments covering heritage issues and financial issues relating to the
proposed program. He noted that it is
not mandatory for a municipality to implement a heritage tax relief program and
it is the responsibility of the municipality to determine what is to be considered
‘heritage’. He advised that the goal of
the program would be to help preserve significant heritage properties in the
Town of Markham. He outlined the
benefits of heritage conservation and advised that the program can include
properties in a district under Part V of the Ontario Heritage Act or
individually designated properties under Part IV of the Ontario Heritage
Act.
The
Manager of Heritage Planning provided information on a number of issues
including: the heritage property inventory; significant heritage properties;
what is a heritage easement (more comprehensive than designation in protecting
a heritage property).
The
Director of Taxation outlined the proposed tax relief program under section
365.1 of the Municipal Act. He noted that both upper tier and lower tier
are required to pass a by-law in support of the tax relief program. The heritage property is required to be
designated or in a heritage district. A
heritage easement must be registered on title.
The amount of tax relief proposed is 20% of the annual taxes. He noted that 40% of the first year’s relief
would be retained by the Town of Markham to cover the expense of preparing the
easement and staff costs related to conducting investigation and research into
the property. An amount of 10% is
proposed to be retained upon renewal (every two years).
The
Director indicated that a limit of 60 properties has been proposed for the
first year on a first come first served basis due to workload
implications. He noted that, for a
renewal after the second year, a copy of the heritage easement agreement, the
insurance certificate and pictures of the heritage dwelling would be
required. The cost to the Town of
Markham in the first year with a 20% rebate on 60 properties would be $16,080
with an average residential heritage refund of approximately $1,000.00 ($400
retained by the Town - $600 to the homeowner in the first year). In the initial phase only significant
heritage structures would be considered for the program. After the first year the 60 dwelling limit
would be reviewed.
The
following persons provided their support/concerns/recommendations:
Donna
Wigmore, 17 Peter Street
Reid
McAlpine, Unionville
Karen
John, 8 David Gohn, Markham Heritage Estates
Peter
Ross, 89 Main Street South
Mr.
Woods, Church Street, Markham
Doug
Meharg, 107 Robinson Street, Markham
Speaker
unknown, Alma Walker House
Mike
Brady 12 Celebrity Place
Tony
Murphy, Main Street, Unionville
Martha
Mingay, Main Street, Markham
Albert
Strauss, 19 Peter Street,
Wendy
Henderson, Wales Avenue
Bill
Wylie, 148 John Street, Thornhill
Richard
Talbot, 10 Station Lane, Unionville
Glen
Russell, Highway 7 east of 9th Line
Darryl
Simmons, 86 John Street,
Karen
Barrer, Union Street, Unionville
Patricia
Bridal Salon (owner), 48 Washington Street, Markham
Don
Garland, Main Street, Markham
Dean
Ayati 179 John Street, Thornhill
Therese
Taber, 156 Main Street (lady)
Comments/questions
of support/concern/recommendations were:
-
provincial grants are no longer
available – the present loan from the Town is not an incentive to homeowners
-
many heritage homes are neglected –
incentives to maintain and restore historic structures are needed
-
many heritage homes do not have tile
drainage, work on the exterior of a heritage home is very expensive
-
renovations and repairs to heritage
properties are very expensive
-
heritage homeowner’s rights are
already restricted
-
insurance is difficult to obtain; some
insurance companies are refusing to insure homes with old electrical wiring
-
contractors are difficult to find and
costly due to the unique issues of a heritage home
-
required wooden windows are more
costly and less heat efficient
-
old fieldstone foundations require
maintenance
-
Heritage homes are a tourist
attraction yet the additional costs for maintenance and restoration are a
burden to the homeowner
-
If the Town of Markham’s motto is
‘Leading While Remembering’ then it should stand by its motto and assist
homeowners to preserve their heritage dwellings
-
Strongly encourages Council to
implement a 40% tax relief
-
Where can a resident obtain a copy of
the list of buildings that are considered significant and how was it determined
that 60 homes would qualify? (Ans: 60 homes was based on an estimate that 10%
of the significant property owners would participate in the program on a first
come first serve basis. The 60 homes
represent a significant workload for Town staff. The heritage inventory list is available for review at the
municipal offices.)
-
What deems a building to be
significant? (Ans: In the three
heritage district plans significant buildings are identified. These buildings are considered significant
for architectural and/or historical reasons.)
-
What is a heritage easement and how
does it differ from the requirements in Markham Heritage Estates? (Ans:
In Markham Heritage Estates the buildings are designated under the
Heritage Act. An easement is a legal
agreement that is registered on title. The easement requires the owner to
maintain the dwelling, provide insurance coverage and have exterior alterations
approved by the Town. Designation does not
require maintenance.)
-
The renewal process should be
simplified; owner should be allowed to use own lawyer to reduce the costs
charged by the Town
-
How long will the Town reduce the
rebate? (Ans: For the first year only the Town will reduce the rebate by 40%;
for renewals the Town will reduce the rebate by 10%.)
-
what if the property owner was selling
to a developer would the Town release its interest in the heritage home? (Ans: The easement does not prevent an owner
from selling his/her house, however, the Town needs to ensure that the house is
protected. A heritage easement ensures
that the dwelling is not demolished.)
-
it is a great deal to ask of a
homeowner (the heritage easement) for a very small amount of rebate (20%)
-
Even with an easement there is no
protection for a heritage home if the owner is not maintaining the home
-
Resident surprised to learn that he
lives in a heritage district; he needs a new roof does he have to go to
Heritage Markham? (Ans: there were 6 public meetings held prior to
adoption of the district boundaries, passed by the OMB, and every owner in the
district was advised. Any exterior
alterations to a home in the heritage district requires the completion of a
Heritage Permit Application.)
-
Being in a heritage district or having
a heritage easement affects the value of the house negatively (Ans: The Manager
of Heritage Planning indicated that studies are available for review at the
Town offices that indicate being in a heritage district affects the value of
the house in a positive manner.)
-
Resident lives in the Alma Walker
House (a 1952 bungalow). No maintenance
was done on this house over the years.
How does the committee determine historical/architectural significance? (Ans:
The program criteria focuses on architectural significance; not
historical significance. Eligilibility
of building having historical significance would have be addressed on a case by
case basis
-
Request to include historically
significant homes
-
Rather than limiting the applications
in the first year to 60 homes, have Council determine how much money the Town
is willing to invest in heritage and then share that amount among those who
apply
-
Look at alternatives to the
application criteria; for renewals the owner should demonstrate what
maintenance has been done on the house
-
Concern from many residents regarding
the requirement for a heritage easement (Ans: a heritage easement is an
eligibility requirement determined by the province.)
-
Residents who choose to live in a
heritage home also choose to maintain them; not willing to let Town dictate to
homeowners but agreeable that certain requirements would have to be met;
suggested something other than an ‘easement’
-
Town should let owners know when their
building is being put on the heritage inventory list
-
Owners need to have guidelines as to
what are acceptable improvements
-
If the ability for the municipality to
provide tax relief were taken away by the province, would the heritage easement
be released from the property?
-
If a resident already has a heritage
easement on the property is there a reduction in the 40% retained by the Town
in the first year?
-
Concerns expressed that many of the
heritage buildings on Main Street Markham are not maintained
-
The heritage easement protects the
house from being torn down; the tax relief assists with maintenance of the
house; they don’t go together; suggest develop another program for funding
assistance for maintenance of heritage homes; make an easement a separate issue
(Ans: There is no other program available at the present time. It is difficult for a municipality to
provide lower taxes for a segment of the population.)
-
$1,000 per year will not cover the
costs of painting a heritage home every three years
-
Increase the Town’s contribution to
$160,000 to show Markham’s concern and support of its heritage
-
Pleased to have a proposal, residents
have worked for a number of years for some system of tax relief for owners of
heritage homes
-
What happens with respect to the
heritage easement if the house is sold?
(Ans: The easement runs with the land.)
-
Owns one of the few heritage homes in
the Cornell area and concerned that there are few incentives to designate the
house (Avery Reesor house). Why are 100
properties paying no tax? (Ans: Properties such as churches are exempt.)
-
People who live in heritage homes love
their homes and will maintain these houses without the legislation
-
Bought a heritage home because she
wanted to live in a heritage dwelling and restores the home because she wants
to do so; she does not support a heritage easement; pleased that the Town is
looking at assisting in some way but Town should be addressing those homes that
are not being taken care off
-
Believes that the requirement for a
heritage easement is an insult; their heritage home is maintained; $10,000 was
recently spent to paint the board and batten exterior.
-
Advise province that requirement for a
heritage easement is not acceptable
-
Maintenance costs to repair and
restore heritage homes are high; has spent $128,000 for structural repairs,
will the taxes be reduced? (Ans: Taxes
are based on assessment, the assessment can be appealed.)
-
What if an owner wishes to discontinue
the tax relief program, will be heritage easement be removed? (Ans: It is expected that the easement would
remain on the property.)
Deputy Mayor
Scarpitti advised that the public meeting has been held to review the initial
program proposed by staff as permitted under provincial legislation. It is important for the Town to receive
comments, concerns and suggestions from the public before Council initiates any
type of heritage tax relief program.
The process for renewals will be reviewed by staff as well as
consideration for property owners who already have a heritage easement on their
property. The Town is hoping that tax
incentives will encourage those heritage homeowners who do not maintain their
properties to provide some level of upkeep to their homes.
Deputy Scarpitti
noted the resistance to one of the main components of the provincial
legislation, which is the heritage easement.
When these requirements are considered, not all heritage homeowners will
want to participate in the program. The
province has been approached over a number of years to provide some way for
municipalities to provide a measure of tax relief for heritage properties. The Region of York supports enhancement and
protection of heritage inventories; therefore, it is believed that the Region
will be supportive of the tax relief program.
Deputy Scarpitti indicated that the province would be requested to
review the requirement for a heritage easement. Council is open to all
suggestions and alternative ways of structuring the program.
It was noted by
a show of hands that, with a 20% rebate program, approximately 80% of those in
attendance had a problem with the requirement for a heritage easement. If the tax relief was increased to 40%
(rather than 20%) then those objecting to the requirement for a heritage
easement was lowered to approximately 50%.
ADJOURNMENT
Appendix “C” Comparison
of Adopted and Proposed Heritage Property Tax Reduction Programs
|
Municipality
|
% Of Rebate
|
Eligible
Properties
|
Additional
Criteria
|
Designation
& Easements
|
Fees
|
Program Costs
|
|
Markham
(Proposed)
|
30% Rebate (all classes)
|
Individually designated and significant heritage properties in
heritage districts
|
Properties must:
-Date from an early age; retain most of the original architectural
features; represent a distinctive style, period or method of construction; be
in good and habitable condition. No by-law infractions, work orders or other
outstanding requirements.
Cap of 60 for first year.
|
Property must be designated.
Designation research to be prepared by staff.
Use of standard easement agreement is proposed.
|
Initial application fee is 20% of tax reduction.
Renewal fee is 10% of the annual tax reduction
|
First year, 10% take-up, cost to Markham is $24,000. For all eligible properties, the cost to
Markham is $240,000
|
|
Toronto
Approved
Feb 2002
Not
Implemented
|
40% for all eligible properties in all classes.
However, tax rebates to be paid for from within their own property
tax class. This requires new legislation as Toronto has a cap on Com / Ind
properties
|
Eligibility initially limited to those properties that meet current
criteria (designated and easement- 150 properties). If opened up to all 1300
designated properties, easement agreements would be required- generate
considerable work for staff
|
Maximum upper limit of $500,000 per property. Must hire architect to
inspect building and verify at initial application that building is well
maintained in accordance with Heritage Easement.
Verification is required every 5 years. Must supply any outstanding
Easement related info (revised photos, insurance certificates)
|
Properties must be designated and subject to an Easement or City
owned properties that have an agreement respecting preservation and
maintenance.
|
Schedule of fees to be developed.
Administrative costs of program to be covered.
|
For initial 150 prop’s, total cost is $8.2m, municipal share of
$4.2m, 94% for commercial properties.
|
|
Port Hope
|
40% of the amount of the increase in the municipal portion of the
taxes that is the direct result of reassessment due to an approved
restoration plan
|
Industrial properties (Brownfield’s Heritage)
|
To be eligible, the building must be fully restored.
Maximum of $10,000/yr.
Credit against the real property taxes for a max. of 10 yrs.
Grant is repayable if property is sold or transferred within 3 yrs.
|
Properties must be designated and / or approved restoration plan must
have been completed.
|
None
|
Funded from supplementary tax revenues.
|
|
Kitchener
|
40% for all eligible properties
|
One heritage tax refund annually for Res & Farm class. One
heritage tax refund annually per property to a max. of 10 refunds for Ind,
Com or Multi-residential.
|
Application must be made each year
Owner must consent to inspection to ensure Easement Agreement or
preservation agreement is being complied with
|
Property must be designated and retain an Easement or an agreement
respecting preservation.
|
No fees
|
$12,600 for 2003
|
|
Peterborough
|
40% (Res)
20% (Com)
Industrial not eligible.
|
Only designated sites in a specific core area and those outside core
area designated a minimum of 10 years.
|
Only sites designated on or before Dec 31st of the
previous year (i.e. for tax relief in 2003, property must have been
designated before Dec 31st 2002).
This if for budget purposes. Council can also apply thresholds and
caps on tax relief amounts in future years. Council can make exceptions for
compelling cases outside of core area.
|
Property must be designated and have a standard easement
agreement.
|
Res: $250 Com: $400 Renewal after 5 years – same fees.
|
Expected 10 sites are eligible for 2003. City’s cost is $12,000
|
Appendix “D”
Financial Impacts – Heritage
Rebates
Scenario 1: 10% Tax Refund, All Classes
Total Estimated Cost of Refund: $468,724 10% Take up $46,872
Provincial Education Portion: $235,448 10% Take up $23,544
York Regions Portion: $152,875 10% Take up $15,287
Markham’s Portion: $ 80,400 10%
Take up $ 8,040
|
Property
Type
|
Class
Counts
|
2003
CVA
|
2003 Total Levy
|
Total
Refund
|
Markham's
Share
|
|
Residential
|
353
|
$168,296,000
|
1,913,615
|
191,361
|
46,523
|
|
Farm
|
75
|
38,847,900
|
110,430
|
11,043
|
2,685
|
|
Multi-Residential
|
2
|
3,580,000
|
40,706
|
4,071
|
990
|
|
Industrial
|
4
|
1,786,935
|
53,522
|
5,352
|
625
|
|
Commercial
|
130
|
109,282,070
|
2,568,965
|
256,896
|
29,578
|
|
Grand Total
|
564
|
$321,792,905
|
4,687,239
|
468,724
|
80,400
|
Scenario 2: 20% Tax Refund, All Classes
Total Estimated Cost of Refunds: $ 937,448 10% Take up $ 93,744
Provincial Education Portion: $ 470,896 10% Take up $ 47,089
York Regions Portion: $ 305,751 10%
Take up $ 30,575
Markham Portion: $ 160,801 10% Take up $ 16,080
|
Property
Type
|
Class
Counts
|
2003
CVA
|
2002 Total
Levy
|
Total
Refund
|
Markham's
Share
|
|
Residential
|
353
|
$168,296,000
|
1,913,615
|
382,723
|
93,045
|
|
Farm
|
75
|
38,847,900
|
110,430
|
22,086
|
5,369
|
|
Multi-Residential
|
2
|
3,580,000
|
40,706
|
8,141
|
1,979
|
|
Industrial
|
4
|
1,786,935
|
53,522
|
10,704
|
1,250
|
|
Commercial
|
130
|
109,282,070
|
2,568,965
|
59,156
|
59,156
|
|
Grand Total
|
564
|
$321,792,905
|
4,687,239
|
937,448
|
160,801
|
Scenario 3: 30% Tax Refund, All Classes
Total Estimated Cost of Refunds: $1,406,172 10%Take
up $140,617
Provincial Education Portion: $ 706,344 10% Take up $ 70,634
York Regions Portion: $ 458,626 10%
Take up $ 45,862
Markham Portion: $ 241,201 10% Take up $ 24,121
|
Property
Type
|
Class
Counts
|
2003
CVA
|
2003 Total
Levy
|
Total
Refund
|
Markham's
Share
|
|
Residential
|
353
|
$168,296,000
|
1,913,615
|
574,084
|
139,568
|
|
Farm
|
75
|
38,847,900
|
110,430
|
33,129
|
8,054
|
|
Multi-Residential
|
2
|
3,580,000
|
40,706
|
12,212
|
2,969
|
|
Industrial
|
4
|
1,786,935
|
53,522
|
16,057
|
1,876
|
|
Commercial
|
130
|
109,282,070
|
2,568,965
|
770,689
|
88,734
|
|
Grand Total
|
564
|
$321,792,905
|
4,687,239
|
1,406,172
|
241,201
|
Scenario 4: 40% Tax Refund, All Classes
Total Estimated Cost of Refunds: $1,874,896 10%
Take up $187,489
Provincial Education Portion: $ 941,793 10% Take up $ 94,179
York Regions Portion: $ 611,502 10%
Take up $ 61,115
Markham Portion: $ 321,601 10% Take up $ 32,160
|
Property
Type
|
Class
Counts
|
2003
CVA
|
2003 Total
Levy
|
Total
Refund
|
Markham's
Share
|
|
Residential
|
353
|
$168,296,000
|
1,913,615
|
765,446
|
186,091
|
|
Farm
|
75
|
38,847,900
|
110,430
|
44,172
|
10,739
|
|
Multi-Residential
|
2
|
3,580,000
|
40,706
|
16,283
|
3,959
|
|
Industrial
|
4
|
1,786,935
|
53,522
|
21,409
|
2,501
|
|
Commercial
|
130
|
109,282,070
|
2,568,965
|
1,027,586
|
118,312
|
|
Grand Total
|
564
|
$321,792,905
|
4,687,239
|
1,874,896
|
321,601
|
30 % Heritage Refund Program (By
District)
|
Tax
Class
|
|
Designated
Or Listed
|
Markham
District
|
Thornhill
District
|
Unionville
District
|
Grand
Total
|
|
Com
|
Properties
|
55
|
41
|
3
|
31
|
130
|
|
|
2003 CVA
|
73,474,075
|
13,376,675
|
2,459,690
|
19,971,630
|
109,282,070
|
|
|
Total Refund
|
486,980
|
105,984
|
19,488
|
158,237
|
770,689
|
|
Farm
|
Properties
|
75
|
|
|
|
75
|
|
|
2003 CVA
|
38,847,900
|
|
|
|
38,847,900
|
|
|
Total Refund
|
33,129
|
|
|
|
33,129
|
|
Ind
|
Properties
|
4
|
|
|
|
4
|
|
|
2003 CVA
|
1,786,935
|
|
|
|
1,786,935
|
|
|
Total Refund
|
16,057
|
|
|
|
16,057
|
|
Multi
|
Properties
|
0
|
2
|
|
|
2
|
|
|
2003 CVA
|
0
|
3,580,000
|
|
|
3,580,000
|
|
|
Total Refund
|
0
|
12,212
|
|
|
12,212
|
|
Res
|
Properties
|
188
|
103
|
21
|
41
|
353
|
|
|
2003 CVA
|
121,263,000
|
25,122,000
|
7,313,000
|
14,153,000
|
168,296,000
|
|
|
Total Refund
|
413,647
|
85,695
|
24,946
|
48,278
|
574,084
|
|
|
Properties
|
322
|
146
|
24
|
72
|
564
|
|
Totals
|
2003 CVA
|
235,371,910
|
42,078,675
|
9,772,690
|
34,124,630
|
321,792,905
|
|
|
Total Refund
|
949,813
|
203,891
|
44,434
|
206,515
|
1,406,172
|
Average Heritage Refund (By Class)
|
Tax
Class
|
No.
Props
|
03 Average CVA
|
03 Average Tax
|
Average
Refund
|
Avg. Town Portion
|
Avg. Region Portion
|
Avg. Edc. Portion
|
|
Com
|
130
|
$840,631
|
$19,761
|
$5,928
|
$683
|
$1,298
|
$3,948
|
|
Farm
|
75
|
$517,972
|
$1,472
|
$442
|
$107
|
$204
|
$130
|
|
Ind
|
4
|
$446,733
|
$13,381
|
$4,014
|
$469
|
$892
|
$2,654
|
|
Multi
|
2
|
$1,790,000
|
$20,353
|
$6,106
|
$1,484
|
$2,823
|
$1,799
|
|
Res
|
353
|
$476,759
|
$5,421
|
$1,626
|
$395
|
$752
|
$479
|
The table above illustrates what an average
refund by tax class would be; utilizing the 30% refund formula.
Appendix E
BY-LAW
2003 – XXX
A
By-law to Amend By-law 2002-276, “A By-law to Impose
Fees
or Charges for Services or Activities Provided or Done
Whereas Section 391 of the Municipal
Act, 2001 provides that a municipality may pass a by-law for imposing fees
or charges for services or activities provided by or done on behalf of it;
AND WHEREAS Council wishes to encourage
owners of heritage properties to enter into Heritage Easement Agreements to
ensure the ongoing maintenance and long-term protection of these properties;
NOW THEREFORE THE COUNCIL OF THE
CORPORATION OF THE TOWN OF MARKHAM HEREBY ENACTS AS FOLLOWS:
THAT By-law no. 2002-276 be amended as
follows:
1. That the following
fees and charges contained in Schedule “A” related to the CAO Commission –
Legal Department be deleted:
Heritage Easement
Agreements $300.00 Per Agreement
2. That the following
fees and charges be added to Schedule “A” related to the Corporate Services
Commission – Finance:
Heritage Tax Reduction Program Application
fee: 20% of initial year annual tax reduction for initial application and 10%
of the renewal year’s annual tax reduction for each renewal year application
2. All other provisions of By-law
2002-276, except as herein amended or effected, which are not inconsistent with
the provisions of this By-law shall continue to apply.
READ
A FIRST, SECOND, AND THIRD TIME AND PASSED THIS
( ) DAY OF (month), 2003.
___________________________________ ___________________________________
SHEILA
BIRRELL, TOWN CLERK DON
COUSENS, MAYOR
Q:\Development\Heritage\SUBJECT\Property
Tax Rebate Program\By-law for fees.doc
