HomeMy WebLinkAboutFCS-13-082 - Applications for Cancellation, Refund and Reduction of Taxes
REPORT TO:Council
DATE OF MEETING:
May 13, 2013
SUBMITTED BY: Dan Chapman, Deputy CAO
PREPARED BY:
Joyce V. Evans, Deputy City Treasurer, Director of Revenue
WARD(S) INVOLVED: All
DATE OF REPORT: May 7, 2013
REPORT NO.:
FCS-13-082
SUBJECT:
Applications for Cancellation, Refund, Reduction of Taxes –
th
May 13
Hearing
RECOMMENDATION:
That the applications to City Council for cancellation, reduction, refund of taxes totalling
$286,650.10 as attached to Finance and Corporate Services Department report FCS-13-082, 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:
One hundred and thirty three 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 $286,650.10. 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 $32,895.45 11.476%
rate it was taxed (Change of tax
class)
357 (1) (c) Taxable to Exempt 176,558.74 61.594%
357 (1) (d) (i) Razed by Fire, Demolition or 10,487.02 3.658 %
otherwise
357 (1) (d) (ii) Damaged and substantially 608.44 0.212%
unusable
357 (1) (f) Gross or Manifest 5,948.15 2.075%
Clerical/Factual Error (in the
assessment roll)
357 (1) (g) Repairs/Renovations preventing 60,152.30 20.985%
normal use (min. 3 Months)
Total $ 286,650.10 100.00%
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 $67,754.51 in tax levy and $101.79 in BIA
levy to be reduced.
COMMUNITY ENGAGEMENT:
The required notices to the affected parties were sent out in accordance with the relevant
legislation under section 357 of The Municipal Act, S.O. 2001.
ACKNOWLEDGED BY: Dan Chapman, MPA, CA, Deputy CAO and City Treasurer (Finance and
Corporate Services)
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