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Date Adopted: July 9, 2018
Municipal of the District of St. Mary's
FIRE DAMAGED PROPERTY - TAX REDUCTION POLICY
Purpose:
The purpose of this policy is to allow for the reduction of the taxes payable with respect to a
property that a building situated on it has been destroyed by fire and the assessment does not
reflect the reduction.
Section 69(A) of the Municipal Government Act allows Council, by policy, to provide the
reduction, where appropriate, of taxes owing or paid by a property owner.
Terms of the Policy
1. For the purpose of this Policy, "taxes" includes all applicable area rates which are
calculated by reference to assessed value.
2. A taxpayer may submit a written request to the Municipality asking for a reduction in, or
reimbursement of, their taxes, if their property has been destroyed by an undeliberate
fire and property has been cleaned up from dangerous/unsightly debris. The request
must be made within 120 days from the date of the fire and include a sworn declaration
confirming the date, cause and extent of the destruction, the location of the property
(including AAN) and eligibility pursuant to this policy.
3. The reimbursement or reduction shall only apply to owners who have no intention of
repairing or replacing the structure within 6 months of the application date.
4. The Municipality upon written request of the taxpayer will request Property Valuation
Service Corporation (PVSC) to value the property for the purpose of this policy to assist
in the calculation of any reduction or overpayment.
5. Upon confirmation of assessment from PVSC and the Building Inspectors, report the
Treasurer for the Municipality may reduce the amount of the taxes on the building(s) by
pro-rating the reduction of assessed value over the balance of the taxation year from
the date of destruction.
6. Proof by sworn affidavit will be required that no insurance claim for property tax
payment loss has been or will be made in respect to the loss by fire for the current tax
year. Subsequent years will be dealt with through Assessment Appeal.
7. If the owner of the property or tenant is found guilty of arson, either civilly or criminally,
the taxes shall not be rebated/reduced.
8. The Treasurer may revoke any tax reduction granted pursuant to this policy if any aspect
of the Declaration made is found to be inaccurate or is not adhered to, in which case the
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Date Adopted: July 9, 2018
full amount of taxes which would otherwise have been payable shall become due and
payable forthwith, plus interest.
9. Each request will be considered and reviewed on an individual basis.
__________________________________ _______________________________
Municipal Clerk
Date