HomeMy WebLinkAboutFCS-11-225 - Tax Cancellations, etcREPORT TO:Mayor Carl Zehr and Members of Council
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DATE OF MEETING:
December 5, 2011
SUBMITTED BY: Dan Chapman, Deputy CAO. 2347
PREPARED BY:
Joyce V. Evans, Deputy City Treasurer, Director of Revenue
WARD(S) INVOLVED: All
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DATE OF REPORT: November 25, 2011
REPORT NO.:
FCS-11-225
SUBJECT:
Applications for Cancellation, Refund, Reduction of Taxes
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December 5 Hearing
RECOMMENDATION:
That the applications to City Council for cancellation, reduction, refund of taxes totalling
$180,926.89 as attached to Finance and Corporate Services Department report FCS-11-225, 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 four 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 $180,926.89. The required notices to the affected parties were sent out
in accordance with the relevant legislation.
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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 $ 17,747.47 9.809%
rate it was taxed (Change of tax
class)
357 (1) (c) Taxable to Exempt 127,754.21 70.611%
357 (1) (d) (i) Razed by Fire, Demolition or 31,200.75 17.245%
otherwise
357 (1) (d) (ii) Damaged and substantially 4,130.90 2.283%
unusable
357 (1) (f) Gross or Manifest 93.56 0.052%
Clerical/Factual Error (in the
assessment roll)
Total$ 180,926.89 100.00%
ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN:
Foundation: Efficient and Effective Government
Goal: Customer Service
Strategic Direction: Initiate corporate wide customer service standards and policies to ensure
consistent levels of service in all departments and locations.
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 is $37,430.01 in tax levy and $1,211.94 in
Business Improvement Area levy to be reduced.
COMMUNITY ENGAGEMENT:
The detail of each individual 357 application is related to personal property and therefore is
confidential. Therefore community engagement is not applicable.
ACKNOWLEDGED BY:
Dan Chapman, MPA, CA, Deputy CAO and City Treasurer (Finance and
Corporate Services)
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