HomeMy WebLinkAboutFCS-13-140 - Applications for Cancellation, Reduction of TaxesKI Staff Report
Finance an,d Corporate Services Department www kitchener ra
REPORT TO: Council
DATE OF MEETING: August 26, 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: August 19, 2013
REPORT NO.: FCS -13 -140
SUBJECT: Applications for Cancellation, Refund, Reduction of Taxes —
August 26th Hearing
RECOMMENDATION:
That the applications to City Council for cancellation, reduction, refund of taxes totalling
$181,370.80 as attached to Finance and Corporate Services Department report FCS -13 -140, 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:
Forty two 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 $181,370.80. The required notices to the affected parties were sent out
in accordance with the relevant legislation.
12 -1
KI Staff Report
Finance an,d Corporate Services Department
www1itchener ra
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
357 Section
Reduced
Taxes Reduced
357 (1) (a)
Ceases to be Liable for Taxes at
$24,950.27
13.756%
rate it was taxed (Change of tax
class)
357 (1) (c)
Taxable to Exempt
104,407.62
57.566%
357 (1) (d) (i)
Razed by Fire, Demolition or
34,477.50
19.009%
otherwise
357 (1) (d) (ii)
Damaged and substantially
5,586.50
3.080%
unusable
357 (1) (f)
Gross or Manifest
1,854.80
1.023%
Clerical /Factual Error (in the
assessment roll)
357 (1) (g)
Repairs /Renovations preventing
10,094.11
5.565%
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 $39,669.67 in tax levy and $95.02 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)
12 -2