well as state and condition of buildings which may have been damaged or demolished. Administrations review also seeks confirmation where there is a tax class change that the change in reflected on the returned roll for subsequent years. This process may preclude Administration from being able to present all applications within the prescribed deadline. If no decision is made or the applicant disagrees with the decision rendered, the applicant has the right to appeal to the Assessment Review Board.

Discussion:

Approval of Applications

The applications which have been finalized and included for approval are presented in the attached Appendices A through D for cancellation, reduction or refund of property taxes for the years 2017 to 2019.

General details are outlined in the attached Appendices. Various applications presented within this report relate to properties affected by fire damage, demolition of structures as well as tax class changes from taxable to exempt. They represent properties within various autonomous neighbourhoods throughout the City, some of which have subsequently are in the midst of being redeveloped. As the redevelopment is completed, Administration ensures that the Municipal Property Assessment Corporation (MPAC) is made aware of the progress and completion in order that the timely return of new assessment values are provided for purposes of additional tax billings to the property owners.

Further detailed information as to reasons for approval of those applications with significant tax reductions (i.e. greater than $10,000) are described below.

Tax Class Changes

Demolition