HomeMy WebLinkAboutFIN-2022-504 - Applications for Cancellation, Refund, Reduction of TaxesStaff Report
Finance and Corporate Services Department
REPORT TO: Committee of the Whole
DATE OF MEETING: December 19, 2022
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SUBMITTED BY: Saleh Saleh, Director of Revenue, 519-741-2200 ext. 7346
PREPARED BY: Feras Abdulhadi, Tax Specialist, 519-741-2200 ext. 7440
WARD(S) INVOLVED: All
DATE OF REPORT: November 30, 2021
REPORT NO.: FIN -2022-504
SUBJECT: Applications for Cancellation, Refund, Reduction of Taxes —
December 19th Hearing
RECOMMENDATION:
That the applications to City Council for write-off, cancellation, reduction, or refund of
taxes totalling $93,821.29 as attached to Financial Services Department report FIN -2022-
504, be approved, pursuant to Sections 354 and 357 of the Municipal Act, S.O. 2001, c. 25
("the Act').
BACKGROUND:
Sections 354 and 357 of the Act allow the local municipality to write-off, 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 these sections of the Act.
REPORT:
Twenty-three applications for adjustment of taxes under Sections 354 and 357 of the Act were
processed, resulting in a net reduction of taxes in the amount of $93,821.29. The required
notices to the affected parties were sent out in accordance with the relevant legislation.
The following table shows a breakdown of the reduction in taxes in this report by the applicable
reason.
*** This information is available in accessible formats upon request. ***
Please call 519-741-2345 or TTY 1-866-969-9994 for assistance.
Page 21 of 33
Relevant
subsection of the
Act
Reason for Application
Total Taxes
Reduced
357(1)(a)
Ceases to be liable for tax at rate it was taxed
$7,815.02
357(1)(c)
Became exempt
$5,087.22
357(1)(d)(i)
Razed by fire, demolition or otherwise
$33,724.14
357(1)(d)(ii)
Damaged and substantially unusable
-
357(1)(f)
Gross or manifest clerical/factual error (in the assessment roll)
-
357(1)(g)
Repairs/renovations preventing normal use
$47,194.91
Total
$93,821.29
STRATEGIC PLAN ALIGNMENT:
The recommendation of this report supports the achievement of the city's strategic vision through
the delivery of core service.
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, including
a reduction in City levies of $ 27,397.52 and a reduction in BIA levies of $1,028.01 dollars, both
of which are accommodated within the 2022 Operating Budget. The City share forms part of the
year's net supplementary taxes and write-offs, which carries a net revenue budget of $1.1 million
annually.
COMMUNITY ENGAGEMENT:
INFORM — This report has been posted to the City's website with the agenda in advance of the
council meeting.
The required notices to the affected parties were sent out in accordance with the relevant
legislation under Section 357 of the Act.
ACKNOWLEDGED BY: Jonathan Lautenbach, Chief Financial Officer.
Page 22 of 33
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