HomeMy WebLinkAboutFIN-19-092 - Delegation of Authority - Tax Assessment AppealsREPORT TO: Committee of the Whole
DATE OF MEETING:December 16, 2019
SUBMITTED BY: Saleh Saleh, Director, Revenue, 519-741-2200 x7346
PREPARED BY: Saleh Saleh, Director, Revenue, 519-741-2200 x7346
WARD (S) INVOLVED:ALL
DATE OF REPORT:December 10, 2019
REPORT NO.:FIN-19-092
SUBJECT: Delegation of Authority - Tax AssessmentAppeals
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RECOMMENDATION:
ThatCouncil adopt thedraft by-law attached to Report No. FIN-19-092to delegate
authority to specific staff positionsto represent the City in property assessment or
taxation appeals.
BACKGROUND:
Each year, the City receives a number of appeals from property owners with respect to the
assessed value of their property. There are three parties to the appeal; the Property Owner,
Municipal Property Assessment Corporation (MPAC) and the City. The process outlined under
the Assessment Act requires the City to follow the rules and procedures outlined by the
Assessment Review Board(ARB).On October 1, 2012 Council delegated authority to the
Treasurer and Deputy Treasurer to execute Minutes of Settlement on behalf of The Corporation
of the City of Kitchener. The purpose of this report is to expand said delegationtoselected City
staff positions to represent, negotiateand legally bind the City in property assessment or
taxation appealsin accordance with section 23.1 of the Municipal Act.For the purposes of
transparency, accountabilityand efficiency, it is important that Council provide formal approval
of the delegation of authority to staff in taxation or assessment related matters.
REPORT:
The City is taking an active role in ensuring that the City’s assessment base is valued fairlyand
equitably.MPAC assesses and classifies all properties in Ontario. If there is a dispute between
a property owner and MPAC, the property owner can file an appeal with the ARB.The ARBis
an independent adjudicative tribunal established under the Assessment Act, with a mandate to
hear appeals about property assessment and classification.
*** This information is available in accessible formats upon request. ***
Please call 519-741-2345 or TTY 1-866-969-9994for assistance.
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The appeal process requires mandatory settlement mediation hearings. Further, the ARB
requires that all parties present at the hearings be able to legally bind the party they are
representing. City staff are actively involved in all appeals and require this delegation of authority
in order to participate in the hearings.The attached by-law prescribes which staff positions may
represent that City at ARB hearings:
Director, Revenue
Chief Financial Officer, Financial Services
Director,Legal Services/City Solicitor
Supervisor,Taxation and Cash Management
Property Assessment Analyst
Thiswill allow City staff to participate in any appealswith the ARBwhile representing the City’s
best interests. It will also allow staff to initiate, file, and authorize taxation or assessment related
appeals on behalf of the City.
ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN:
The recommendation of this report supports the achievement of the city’s strategic vision through
the delivery of core service.
FINANCIAL IMPLICATIONS:
None.
COMMUNITY ENGAGEMENT:
INFORM – This report has been posted to the City’s website with the agenda in advance of the
council / committee meeting.
ACKNOWLEDGED BY: Jonathan Lautenbach, Chief Financial Officer, Financial Services
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BY-LAW NUMBER
OF THE
CORPORATION OF THE CITY OF KITCHENER
(Being a by-law to delegate authority relating to
assessment and taxation appeal matters to staff.)
WHEREAS Section23.1 of the Municipal Act, 2001, S.O. 2001, c. 25
authorizes a municipality to delegate its powers and duties;
AND WHEREASthe Council of the Corporation of the City of Kitchener
considers it desirable for the purposes of efficient management and service delivery to
delegate to staff the authority relating to assessment and taxation appeals;
NOW THEREFORE the Council of The Corporation of the City of Kitchener
enacts as follows:
1.Persons holding anyone of the following positions are hereby delegated to represent
The Corporation of the City of Kitchener on Assessment Review Board matters (
hereinafter referred to as a “Delegated Representative”):
Director of Revenue
Chief Financial Officer
Director of Legal Services/City Solicitor
Supervisor of Taxationand Cash Management
Property Assessment Analyst.
2.A Delegated Representative is hereby authorized to:
commence and file notices of appeal with the Assessment Review Board
from time to time, for properties where the assessment is considered to be
too high, too low, wrongly assessed or for properties that have been omitted
from the assessment roll;
for properties under appeal, including commercial, industrial and residential
properties, develop the City’s opinion of value, prepare responses and write
expert reports for submission to the Assessment Review Board;
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attend before the Assessment Review Boardas representativeand/or
witnesson any assessment or taxation appeals; and
withdrawany appeal filed by the City of Kitchener should it be determined
that it is not in the City’s best interest to proceed
execute Minutes of Settlement reached in the course ofa taxation or
assessment appeal where the resolution is satisfactory to MPAC and the
City; said Minutes of Settlement to be to the satisfaction of the City Solicitor.
3.Where appropriate the Treasurer or their designatemay refer any Assessment Review
Board matter to Council for consideration.
PASSED at the Council Chambers in the City of Kitchener this day of , A.D. 2019.
_______________________________________
Mayor
_______________________________________
Clerk
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