HomeMy WebLinkAboutFCS-15-130 - Applications for Tax Cancellations, etc.Staff Report
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REPORT TO: Council
DATE OF MEETING: September 14, 2015
SUBMITTED BY: Joyce V. Evans, Deputy City Treasurer, Director of Revenue
PREPARED BY: Feras Abdulhadi, Tax Specialist 519 - 741 -2200 x7440
WARD(S) INVOLVED: All
DATE OF REPORT: August 31, 2015
REPORT NO.: FCS -15 -130
SUBJECT: Applications for Cancellation, Refund, Reduction of Taxes —
September 14th Hearing
RECOMMENDATION:
That the applications to City Council for cancellation, reduction, refund of taxes
totalling $122,605.30 as attached to Finance and Corporate Services Department
report FCS -15 -130, 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:
Fifty 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 $122,605.30. The required notices to the affected
parties were sent out in accordance with the relevant legislation.
* ** This information is available in accessible formats upon request. * **
Please call 519- 741 -2345 or TTY 1- 866 - 969 -9994 for assistance.
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The following table shows a breakdown of the reduction in taxes in this report by the
applicable reason.
Municipal
Act 357
Section
Reason for Application
Total Taxes
Reduced
357(1)(a)
Ceases to be liable for tax at rate it was taxed
3,319.10
357 (1) (c)
Became exempt
(32,174.56)
357 (1) (d) (i)
Razed by Fire, Demolition or otherwise
(33,137.49)
357(1)(d)(ii)
Damaged and substantially unusable
(1,420.92)
357 (1) (f)
Gross or Manifest Clerical /Factual Error (in the assessment roll)
(5,987.96)
357(1)(g)
Repairs /Reno's preventing normal use (min. 3 months)
(53,203.47)
Total
(122,605.30)
ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN:
Strategic Priority: Effective and Efficient City Services.
Strategy: 5.4 — Ensure the responsible stewardship of public funds within a supportive
policy framework.
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 a reduction in current year
revenue of $35,421.65.
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, CPA, CA,
Deputy CAO and City Treasurer (Finance and Corporate Services)
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