HomeMy WebLinkAboutFCS-11-088 - Tax CancellationsREPORT TO:Mayor Carl Zehr and Members of Council
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DATE OF MEETING:
April 18, 2011
SUBMITTED BY: Dan Chapman, Deputy CAO
PREPARED BY:
Joyce V. Evans, Deputy Treasurer, Director of Revenue
WARD(S) INVOLVED: All
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DATE OF REPORT: April 12, 2011
REPORT NO.:
FCS-11-088
SUBJECT:
Applications for Cancellation, Refund, Reduction of Taxes
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April 18 Hearing
RECOMMENDATION:
That the applications to City Council for cancellation, reduction, refund of taxes totalling
$180,590.06 as attached to Finance and Corporate Services Department report FCS-11-088, be
approved, pursuant to Section 357 of the Municipal Act.
BACKGROUND:
Section 357 of the Municipal Act allows the local municipality to cancel, reduce or refund all or
part of taxes levied on land in the year in respect of which the application is made for certain
specific reasons as laid out in this section of the Act.
REPORT:
Thirty six applications for adjustment of taxes under Section 357 of The Municipal Act, S.O.
2001 were processed under Section 357 of the Municipal Act, resulting in a net reduction of
taxes in the amount of $180,590.06.
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The following table shows a breakdown of the reduction in taxes in this report by the applicable
reason.
Municipal Act Reason for Application Total Taxes Percentage of
ReducedTaxes Reduced
357 Section
357 (1) (a) Ceases to be Liable for Taxes at $ 315.47 0.17%
rate it was taxed (Change of tax
class)
357 (1) (c) Taxable to Exempt 173,234.27 95.93%
357 (1) (d) (i) Razed by Fire, Demolition or 4,999.31 2.77%
otherwise
357 (1) (f) Gross or Manifest 1,378.25 0.76%
Clerical/Factual Error (in the
assessment roll)
357 (1) (g) Repairs/Renovations preventing 662.76 0.37%
use (minimum 3 months)
Total$ 180,590.06 100.00%
ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN:
Not applicable
FINANCIAL IMPLICATIONS:
The tax reductions are shared with the Regional Municipality of Waterloo and the School
Boards. The net effect to the City of Kitchener amounts to $39,403.98 in tax levy to be reduced
and is provided for as a part of the net supplementary tax budget.
COMMUNITY ENGAGEMENT:
The required notices to the affected parties were sent out in accordance with the relevant
legislation.
ACKNOWLEDGED BY:
Dan Chapman, MPA, CA, Deputy CAO and City Treasurer (Finance and
Corporate Services)
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