HomeMy WebLinkAboutFIN-2023-481 - Applications for Cancellation, Refund, Reduction of TaxesStaff Reort
Financia( Services Department
www.kitchener.ca
REPORT TO: Finance and Corporate Services Committee
DATE OF MEETING: December 11, 2023
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 28, 2023
REPORT NO.: FIN -2023-481
SUBJECT: Applications for Cancellation, Refund, Reduction of Taxes
RECOMMENDATION:
That the applications to City Council for write-off, cancellation, reduction, or refund of
taxes totalling $129,448.04 as attached to Financial Services Department report FIN -2023-
481, be approved, pursuant to Sections 354 and 357 of the Municipal Act, S. 0. 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-one requests for tax adjustments under Sections 354 and 357 of the Act were reviewed
and processed. Additional statistics related to these applications are as follows:
• 20 applications were approved for adjustment resulting in a total tax reduction of
$129,448.04.
• 1 application was declined for an adjustment for reasons such as an absence of a building
permit or other documentation in support of the application.
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.
Page 26 of 99
The following table shows a breakdown of the reduction in taxes in this report by the applicable
reason.
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
$357.90
357(1)(c)
Became exempt
$111,018.66
357(1)(d)(i)
Razed by fire, demolition or otherwise
$14,322.18
357(1)(d)(ii)
Damaged and substantially unusable
$1,365.64
357(1)(f)
Gross or manifest clerical/factual error
$447.11
357(1)(g)
Repairs/Renovations preventing normal use
$1,936.55
Total
$129,448.04
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 $32,386.03, of which are accommodated within the 2023 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 27 of 99
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