City Owed Properties

Tax applications can also be used to return City owned property to exempt status from taxable, in this case as a result of the property no longer being leased to a third party.

Denial of Application

Administration is recommending the denial of applications for two properties. Reasons for the denial are discussion below

5484 Riverside Dr. E – Roll number 37 39 050 050 00200 0000

An application under Section 358(1) was received by a tax agent acting on behalf of the property owner. The application was dated January 13, 2020 and sought a property tax reductions for the taxation years 2017 & 2018 as a result of damage to the basement area of the residential home caused by excessive flooding. As indicated above, applications under this section are to be made between March 1 and December 31 of a year and are to be considered where there has been any overcharge caused by a gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature but not an error in judgement in assessing the property. The application does not meet the criteria for tax relief and is therefore being recommended for denial.

444 Park St. W – Roll Number 37 39 040 080 05500 0000

444 Park St. W – Roll Number 37 39 040 080 05500 0000

An application for the 2019 taxation year was submitted under Section 357(1)(d) (g) repairs and renovations that prevented the normal use of the land for a period of at least three months during the year. The property owners purchased the property on October 29, 2019 and were successful in having the property assessment reduced for the 2020 taxation year as a result of the building condition. To date there are no building permits which would indicate or support renovations or repairs being undertaken. As such, Administration is recommending denial of the application.

Risk Analysis:

As indicated above, applications for the cancellation, reduction or refund of taxes is legislated under the Municipal Act and City Council is required to render a decision by September 30 of the year following the year in respect of which the application is made.

However upon receipt of the said applications, Administration undertakes the due diligence necessary to confirm the information contained in the application is accurate. To assist property owners who are awaiting refunds, those that are readily verified are brought forward in this report. In certain cases the presentation of certain applications may be required to wait to be dealt with subsequent to the prescribed deadline.

There is a minimal risk in holding applications in that an applicant may appeal the decision of City Council to the Assessment Review Board (ARB) by filing a notice of appeal with the registrar of the Board. It is likely that before a hearing is set by the Board, a decision will have been made by City Council.