Council Report: C 175/2020
Subject: Relief from Property Taxation 2019 - Extreme Poverty and/or Sickness - City Wide
Reference:
Date to Council: September 28, 2020Author: Carolyn Nelson
Manager Property Valuation & Financial Projects
(519) 255-6100 ext 6170
cnelson@citywindsor.ca
Taxation & Financial Projects
Report Date: August 28, 2020
Clerk’s File #: AF2020
To: Mayor and Members of City Council
Recommendation:
THAT City Council ACCEPT Administration’s recommendation with regards to approval of fourteen (14) applications for a total tax relief of $25,360.71 (inclusive of education portion); and,
THAT City Council SUPPORT Administration’s recommendation with regards to the denial of eight (8) applications for tax relief.
Executive Summary:
Background:
Property taxation provides municipalities with the necessary revenue required to fund annual operating and capital expenditures. The administration of property taxes is governed through Parts VIII (municipal taxation) through to Part XI (sale of land for tax arrears) under the Ontario Municipal Act, 2001. Once property taxes are levied, there is the expectation that property owners will remit payments when due. There is limited availability for municipalities to provide tax relief to property owners namely:
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Section 319: Tax deferrals, Relief of Financial Hardship which provides for a full or partial tax deferral on increases in property taxes as a result of increases in property assessment valuation for 1998 and subsequent years. To qualify, an