By-Law 2019-44: Property Tax Collection

South Dundas, Ontario

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THE CORPORATION OF THE MUNICIPALITY OF SOUTH DUNDAS BY-LAW NO. 2019-54 A BY-LAW to adopt Policy No.'s 2-2 - Property Tax Collection, 3-5 - Hiring Relatives Policy and 3-22 - Cellular Phone Policy. WHEREAS the Municipal Act, 2001, as amended, provides that the powers of the Council shall be exercised by By-law; AND WHEREAS the Municipal Act, 2001, as amended, states that a Municipality and a local board shall adopt policies with respect to certain matters; AND WHEREAS the Council of the Municipality of South Dundas wish to amend the Property Tax Collection and Hiring Relatives Policies; and, adopt a Cellular Phone Policy. NOW THEREFORE the Council of the Corporation of the Municipality of South Dundas hereby enacts as follows: 1. THAT Policy No. 2-2 be adopted in accordance with Schedule "A" as attached to this By-law. 2. AND THAT Policy No. 3-5 be adopted in accordance with Schedule "B" as attached to this By-law. 3. AND THAT Policy No. 3-22 be adopted in accordance with Schedule "C" as attached to this By-law. 4. AND THAT By-law No.'s 2004-86 and 2015-24 are hereby repealed in their entirety. 5. AND THAT this By-law shall come into effect on the date of passing. READ and passed in open Council, signed and sealed this 4th day of June 2019. ~ ACTING CLERK PO""ICY MANUAL POLICY NO. 3-5 Fo Municipality of South Dundas EFFECTIVE DATE: December 21, 2004 REVISED: June 4, 2019 SU ~JECT: Hiring Relatives DEPARTMENT: All Departments F URPOSE Fplicy for the hiring of relatives of Municipal Employees, Members of Council, l peal Boards and Committees of Council. 5TATEMENT 1 he Municipality of South Dundas hiring policies are predicated on a fair and Equitable recruitment practices with an overriding emphasis on merit. Further information on hiring can be found in Policy 3-11 Personnel. 1 his policy has been developed in order to address the real or perceived conflicts of interest that exist when persons who are related to each other v ork together. [ EFINITIONS F elative: Refers to spouse, common-law spouse (as defined by the Canada F evenue Agency), child, step-child, parent, sibling, grandparent or ~ randchild. I OLICY REQUIREMENTS No member of Council, Local Board, Committee of Council or employee who is related to an applicant for a position with the Municipality shall be involved in the interview for the same. The member of Council, Local Board, Committee of Council or employee shall remain neutral and in no way influence those responsible for selecting and hiring of the position to which the relative has applied. ~. Recruitment of a relative is permissible if the Chief Administrative Officer can establish that: " . [ a) standard competition procedures have not been circumvented; b) the applicant is the most qualified; c) no undue influence was exerted on the recruiting supervisor; and, d) no potential conflict or difficulties appear to exist. Hiring of individuals by the Municipality is subject to the following restrictions: a) the individual must not supervise a relative, or, b) the individual must not be supervised by a relative. This Policy shall apply to the hiring of relatives of all employees, members of Council, Local Boards and Committees of Council. No member of a Local Board, Council Co~ittee or Council shall be an employee of the Municipality. The mem~ shall resign from such ' · ' Board, Committee or Council prior to applying for the position, regardless of the type of employment (i.e. full-time, part-time, seasonal, temporary, and contractual). Employees who become related while they are employed by the Municipality must adhere to the same requirements. They cannot work in positions in which one supervises the other, or where one is in a position to exert significant influence over the work or career of the other. POLICY MANUAL For Municipality of South Pundas ~ubject: ~ellular Phones F urpose Policy No. 3-22 Effective Date: June 4, 2019 Department: Administration (All Departments) 1 he Municipality has adopted this Policy to govern the use of cellular phones i the workplace. This Policy is intended to cover cellular telephones, smart ~hones, two-way radios, and all other forms of portable communication c ~ vices. For the purposes of this Policy, all communication devices shall be r2ferred to as "cellular phones". ! cope , his policy applies to all employees of the Municipality of South Dundas. F olicy 1. Employees are directed to use their personal or Municipally supplied cellular phones only for business purposes during regular business hours. 2. Employees are directed to neither make nor receive personal calls during work time. 3. Personal calls should be made during non-work time, and employees should ensure that their friends and family members are instructed of this Policy. 4. Employees may only use personal cellular phones during scheduled breaks or lunch periods in non-working areas. 5. In the event of an emergency or anticipated emergency that requires immediate attention, the cellular phone may be carried by the employee, subject to the approval of the Municipality. 6. Cellular phones are a distraction in the workplace. Cellular phones must therefore be kept away from the workplace in the Employee's designated personal space. 7. The Municipality is not liable for the loss of personal cellular phones brought into the workplace. 8. The Municipality strictly prohibits the use of cellular phones or similar devices while at any work site at which the operation of such device would be a distraction to the user and/or could create an unsafe work environment. Such work sites must be secured or the device used only by an employee who is out of harm's way at such work environments. 9. Employees are strictly prohibited from using cellular phones for any other available purpose (e.g. internet access, gaming, texting, music) during business hours. These functions may be used during scheduled breaks or lunch periods in non-working areas. 0. Employees are strictly prohibited from using any cellular phone or similar device as an unauthorized media storage device for the storage or transportation of the Municipality's business information. 1. Employees are prohibited from taking photographs of Municipal facilities or personnel using any camera functions on their cellular phone without first obtaining express written permission from the Municipality. se of Mobile Phones While Operating a Motor Vehicle - Consistent with the provisions of the Ontario Highway Traffic Act, the Employee shall not drive a motor vehicle on a public roadway while holding or using a hand-held wireless communication device or any other device that is capable of receiving or transmitting telephone communications, electronic data, mail or text messages. - The Employee may only use a cellular phone while driving if such use would comply with the provisions of the Highway Traffic Act and its regulations. - Notwithstanding the foregoing, the use of hands-free mobile phones should be kept to a minimum when driving. - Best practices for making or receiving calls, text messages, OMs, etc. include: - Pull over and stop; - Allow a passenger to operate the phone; - Use voice mail and respond to the call at a safer time; or - Let someone else drive, freeing you up to make or receive calls. mployees are solely responsible for any fines and/or criminal charges laid by t e authorities for illegal use of a phone while operating a vehicle in the course their employment. Employees are also responsible for all legal fees incurred defending any such charges, including any legal fees incurred by the unicipality. I the event of any civil proceeding, (e.g. a "lawsuit") commenced against the unicipality as a result of or arising out of the Employee's alleged use of a llular phone, the Employee is required to indemnify, defend, and save the unicipality harmless with respect to such proceeding, including all legal fees curred, and damages awarded. mployees who violate this policy will face disciplinary measures up to and i eluding termination for cause. cknowledgement and Agreement I agree to use my personal cellular phone for Municipal business in exchange f r a monthly phone allowance. I understand that the Municipality of South Dundas will not be held responsible f r any damage to my personal cellular phone or for any monthly charges. I acknowledge that I have read and understand the Policy Concerning Mobile hone Usage. I agree to adhere to this Policy and will ensure that employees orking under my direction adhere to this Policy as well. I understand that if I violate the rules set forth in this policy, I may face disciplinary action up to nd including the termination of my employment for just cause, and any I gal action pursued by the Municipality. ignature ~OLICY MANUAL Policy No. 2-2 Effective Date: January 1998 roor Municipality of South Dundas Revised: April 7, 2015 Revised: June 4, 2019 ~ubject: Property Tax Collection ~olicy l NTRODUCTION Department: Council 1 his Policy was developed to provide guidance to staff on the procedures ~ ~rtaining to the collection of taxes. It is designed to be implemented in 2 ccordance with the governing legislation. Should there be any discrepancies t etween the Policy and the governing legislation, the provisions of the ~overning legislation will prevail. ! ECTION A - PROPERTY TAX BILLING AND COLLECTION POLICY ( VERVIEW F URPOSE: The guidelines contained in this Policy serve as a basis for c ecision-making relating to tax collection procedures for all property owners v ithin the Municipality. It will also support the establishment of fair and equitable processes when collecting overdue taxes by outlining a standardized approach of how such payments will be applied. LEGISLATIVE AUTHORITY: This policy is written in compliance with The f\ unicipal Act, 2001, as amended, (the Act), related Ontario regulations made l nder the Act and applicable Municipal By-laws, as amended . I EFINITIONS: C ancellation price: means an amount equal to all the tax arrears owing at c ny time in respect of land together with all current real property taxes owing, i ~ terest and penalties thereon and all reasonable costs incurred by the r unicipality after the Treasurer becomes entitled to register a tax arrears < ~rtificate. I xtension agreement: is a contract between the Municipality and registered r roperty owner(s) to obtain information for collection purposes and/or collect t~x arrears including, but not limited to, title search fees, corporate search f~es, registered or certified mail, administrative charges, legal costs and tax ~~le costs. r tunicipal Tax Sale: is the sale of land for Tax Arrears according to r roceedings prescribed by the Act and prevailing Ontario Regulation. I roperty taxes: means the total amount of taxes for Municipal, County and Education purposes levied on a property and includes other amounts added to t ~e tax roll as may be permitted by applicable Provincial legislation, including t ut not limited to, outstanding fines under the Provincial Offences Act as c irected by the United Counties of SD&G, Water & Sewer arrears, and fees c nd charges related to false alarms and/or grow-operations . ., ax arrears: means any portion of property taxes that remain unpaid after t1e date on which they are due . ., hird party cheque: defined to be a cheque payable to another party other than the Municipality. reasurer: the person or his/her designate appointed by the Municipality who i responsible for handling all the financial affairs of the Municipality on behalf f and in the manner directed by Council. DMINISTRATION: This policy is administered by the Treasury Department, here, the Treasurer, or his/her designate, is responsible to ensure utstanding property tax collection processes are performed in accordance ith this Policy and all applicable legislation. In addition, the Treasurer is r sponsible to: - ensure this Policy remains consistent with current legislation; - ensure applicable Staff are aware of and trained on this policy including any revisions; - ensure this policy is used in a consistent and equitable manner; and, - ensure tax collection processes on overdue property tax accounts are performed in accordance with this Policy. order to ensure that all taxpayers are treated fairly and equitably, the reasurer, or his/her designate, have the authority to exercise discretion in t e application of this Policy where unusual circumstances are apparent, rovided such discretion is in accordance with all applicable legislation. ECTION B-TAX BILLING PAYMENTS AND DELIVERY OF TAX BILLS ILLING: A levying By-law passed by Council is required in advance of either n Interim or Final Tax billing . Issued billings are to meet all requirements of t e Provincially legislated standard tax bill. As required by the Municipal Act, t x billings must be post-marked and mailed no later than twenty-one (21) lendar days prior to the date of the first installment due date; however, hen possible, a thirty (30) day notice will be provided. Contents of the tax ill is to be in accordance with the Municipal Act, as amended. - Interim Bill - based on 50°/o of the annualized taxes of the property for the previous calendar year. Does not include local improvement and special charges levied, however service area rates will be incorporated in this calculation. - Final Bill - based on the phased-in assessed value for the current year as provided by the Municipal Property Assessment Corporation (MPAC), the appropriate tax rate, all local improvement charges, service area rates, and any special charges levied. Final tax billings are produced after the passing of the annual Municipal budget and are based on the rates established by the By-law from budget requirements of the Municipality, the United Counties of Stormont, Dundas and Glengarry, and the Minister of Finance in relation to education. UE DATES: Due dates for the payment of property taxes shall be dependent, i the case of a final bill, on the final approval of the budget by Council and t e subsequent passing of the levying By-law. otwithstanding fluctuations because of the budget approval or other nforeseeable delays, tax billing due dates will normally be as follows: - Interim Bill: The last business day of March - Final Bill: The last business day of June and September he Municipality may have a minimum bill if the amount owing is twenty-five ollars ($25) or less on a final bill. In this case, the taxpayer shall pay the full mount in one installment on the specified due date, normally being the last usiness day of June. The second installment due date will not apply. UPPLEMENTARY AND OMITTED ASSESSMENTS: Supplementary tax bills e issued and mailed in the same manner as the Interim and Final tax bills. he number of installments and due dates of the supplementary bills will be termined by the Treasurer. Penalties and interest charges will be assessed supplementary taxes that are owing past their due date. here are two sections of The Assessment Act that allow for taxation of r teable property not included in the annual revised assessment roll. They al with omissions and additions to the roll. - Omissions -The Assessment Act allows for the taxation of real property that has been omitted from the roll. The provision allows for taxation in the current year, plus a maximum of the two preceding years. - Additions - The Assessment Act allows for the taxation of assessment that has increased in value or has been added after the return of the last revised roll. These taxes apply to the current year only. EVERANCES: Property owners may apply for severances of their properties nder the authority of the Planning Act. If granted by the United Counties of DG Planning Department, the assessment values must be split between all t e parcels of land. As part of their legislated services, MPAC divides the sessment information. nder the authority of the Municipal Act, the Treasurer may divide the sessment roll into the parcels being severed and direct the property taxes ccordingly. 1 onsolidations are processed by MPAC at the written request of the property ner. Property owners should contact MPAC directly. AYMENT OPTIONS: Payments may be in the form of cash, cheque, money rder, bank draft, pre-authorized payment plan, internet and telephone anking, made payable to the Municipality. Taxpayers are responsible for any f es and charges that may be imposed when making payments. roperty taxes may be paid at most major financial institution or at the unicipal Office (Monday to Friday, between 8:30am - 4:30pm), or via mail t : Municipality of South Dundas 34 Ottawa Street PO Box 740 Morrisburg ON KOC lXO efunds will not be automatically issued for overpayments. The property wner must provide the Municipality with a written letter requesting a refund ccompanied by the owner's signature and forwarding mailing address. heques which are post-dated will be accepted and held by the Treasury epartment until the date indicated on the cheque. If the payer should request t1 at the post-dated cheque not be processed, the Municipality should be ntacted at least three (3) business days prior to the date indicated on the heque. If proper notice is not received, Staff will attempt to retrieve the ayment before processing. In the circumstance of a failed attempt to retrieve e cheque before processing, the payer will be encouraged to issue a stop ayment on their cheque, however, applicable return cheque fees will apply. a property has been registered through the Municipal Tax Sale process, 1 artial payment will not be accepted where a Tax Arrears Certificate has been r gistered, except where the Municipality has entered into an Extension greement. accordance with the Municipal Act, 2001, as amended, payments shall be plied as follows: 1. The payment shall first be applied against the late payments charges owing in respect of those taxes according to the length of time the charges have been owing, with the charges imposed earlier being discharged before charges imposed later. 2. The payment shall then be applied against the taxes owing according to the length of time they have been owing, with the taxes imposed earlier being discharged before taxes imposed later. RE-AUTHORIZED PAYMENT PLANS {PAP): Taxpayers whose property t · x account is not in arrears may pay current taxes through 12 monthly pre- uthorized electronic payments from January through December, or through pre-authorized electronic payment on the due date. Properties enrolled in y of the above options are not subject to service fees. Pre-authorized onthly payments are not subject to any late payment charges for the non- ayment of taxes on the due dates. participate in any of these options, applicants must submit a PAP Plan pplication in writing on the Municipality's prescribed form and submit it ten ( 0) business days prior to the payment withdrawal date. To terminate or ake any alterations to the pre-authorized payment plan, participants must rovide a written request to the Municipality ten ( 10) business days prior to t e payment withdrawal date. If a property is being sold/transferred, it is the r sponsibility 'of the current property owner to ensure the PAP is terminated nd any outstanding taxes owing as a result of that termination are paid. I two (2) pre-authorized payments within any twelve (12) month period are turned by the bank on a taxpayers account, enrollment in the pre-authorized ayment plan will be terminated. The property owner may re-apply after a eriod of one ( 1) year. If there is a reoccurrence of two (2) pre-authorized ayments returned thereafter, enrollment in the pre-authorized payment plan ill be terminated indefinitely. RREARS PRE-AUTHORIZED PAYMENT PLAN: When a property is in rrears, property owners may pay through monthly arrears pre-authorized lectronic payments (APAP) with approval from the Treasurer. Properties nrolled in this option are subject to regular late payment and interest o terminate or make any alterations to the pre-authorized payment plan, articipants must provide a written request to the Municipality ten (10) usiness days prior to the payment withdrawal date. If a property is being ld/transferred, it is the responsibility of the current property owner to nsure the PAP is terminated and any outstanding taxes owing as a result of tl at termination is paid. It is advised that a tax certificate be requested in t1 ese situations to ensure all outstanding taxes are paid. two (2) pre-authorized payments within any twelve (12) month period are turned by the bank on a taxpayers account, enrollment in the arrears pre- uthorized payment plan will be terminated indefinitely. ATE PAYMENT AND INTEREST CHARGES: The purpose of a late payment harge is to persuade taxpayers to pay on time. The rate at which penalty and i terest is charged is set by By-law and the Municipal Act. This rate may be viewed by the Municipality each year but cannot exceed the maximum ercentage in the Municipal Act. Currently the percentage cannot exceed .25°/o per month. ECTION C-PROPERTY TAX ARREARS COLLECTION OLLECTION METHODS: As outlined in the Municipal Act - taxes are a ecial lien on the land in priority to every claim, privilege, lien or ncumbrance of every person except the Crown, and the lien and its priority re not lost or impaired by any neglect, omission or error of the Municipality r its agents or through taking no action to register a tax arrears certificate. here are four basic methods set out by legislation that a Municipality may se to collect any unpaid taxes. 1. Bailiff Action: The Municipal Act, provides that taxes may be recovered with costs as a debt due to the Municipality from the taxpayer originally assessed for them and from any subsequent owner of the assessed land or any part of it. 2. Collection Agency: The Municipal Act provides that if a Municipality uses a registered collection agency in good standing under The Collection Agencies Act to recover a debt, including taxes, payable to the Municipality, the collection agency may recover its costs as long as the costs do not exceed the amount approved by the Municipality. 3. Rent Attornment: The Municipal Act, where taxes are owed in respect of any land occupied by a tenant, the Municipality may seize the rents of an income producing rental property upon giving proper notice. It is a severe action and should only be initiated after adequate notice. 4. Tax Registration/Tax Sale: Property taxes (including any part thereof) that are in arrears for two (2) years or more are eligible for tax registration under Part XI of The Municipal Act. The property owner or interested party has one year from the date of registration in which to redeem the property for all taxes, interest and penalty outstanding plus associated legal and/or administrative costs. Registration is a last resort and should be avoided if possible, by encouraging the taxpayer to either make full payment or a mutually agreed upon payment plan. It is imperative that the schedule for registration be adhered to. Letters and correspondence should encourage payment. Further information regarding tax sales is provided within this Policy. Municipal Act authorizes the Municipality to place unpaid water and astewater fees and POA charges on the tax roll for the property to which the rvices were provided regardless of who was in receipt of the said service. s such, property owners need to be aware that although billing and payment otifications may be sent to a person other than the property owner, the unicipal Act authorizes the Municipality to add unpaid fees and charges to t e tax roll of the property to which the public utility was supplied. In such rcumstances, the fees and charges added to the tax roll will have priority I n status as described under the Municipal Act. TEPS INVOLVED: Any notices sent by mail are considered delivered to and ceived by the addressee unless an error in the mailing address is proven. ailure to notify the Municipality of an address change in writing does not nstitute an error. he Municipal Act describes the priority of tax accounts for collection being ~ at any payment shall first be applied against late payment charges owing, en be applied against the taxes owing, according to the length of time owing. ( harges and/or taxes imposed earlier will be discharged before any charges nd/or taxes imposed later.) 1. Reminder Notices: A minimum of three notices shall be mailed no later than the 15th day of the month following the due date; April, July and October. Reminder notices for five dollars ($5) or less are not processed on these dates. Additional reminder notices may be sent out at additional dates at the discretion of the Treasurer. 2. Year End Statement of Taxes: The Act requires that a statement be sent on or before the last day of February of each year to any property owner who has arrears on their respective tax account. The statement must be the balance at December 31st of the prior year. 3. Tax Arrear Letters: When a property is in a position to be registered for tax sale, a tax arrears letter shall be sent notifying the property owner. Property owners are encouraged to contact the Municipality to discuss payment arrangements prior to tax sale registration. 4. Collection: If no reply is received and/or payment arrangements have not been made, additional collection efforts may be used at the discretion of the Treasurer. If the Municipality has been unable to secure payment of the tax arrears or a firm, suitable repayment plan, the Municipality may commence Municipal Tax Sale proceedings by registering a Tax Arrears Certificate against the property. XTENSION AGREEMENTS: The tax sale procedure allows a qualified pplicant to enter into an extension agreement to extend the time before a t x sale may take place. If the extension agreement is not entered into ithin the one-year time limit, the Municipal Act does not allow a late greement. A Municipality may, after the registration of the tax arrears 9 rtificate and before the expiry of the one-year period enter into an ~ tension agreement, extending the period of time in which the cancellation rice is to be paid, with any of the following persons: Any owner of the land, t e spouse of the owner, any mortgagee, any tenant in occupation of the I nd, or any person the Treasurer is satisfied has an interest in the land. jhe Treasurer or his/her designate of the Municipality is authorized to enter i to extension agreements without Council approval as per the Municipal Act. hen an extension agreement is entered into, a copy shall be placed in the unicipal property files and the sale process is suspended or placed on hold ntil all the terms of the Agreement have been fulfilled. there is a breach of the Agreement, the tax sale process recommences by turning to that step in the tax sale procedure immediately prior to the tension Agreement being entered into. When the terms of the Agreement ave been fulfilled, the Treasurer shall register a Cancellation Certificate on t e land title thus signifying that the tax sale has been averted, and the AX SALE OF LAND: At least once per calendar year, the Municipality shall view its Property Tax Aged Trial Balance for property owners whose taxes re at or approaching two years in arrears. If acceptable payment rrangements are not negotiated, then all properties within two (2) or more ears in arrears shall be subject to the Municipal Tax Sale Process. A two undred ($200) tax sale administration fee will be added to the property tax ccount when the tax sale registration process is started. Additional fees are lso applicable (legal, mailing, etc.) Once a property is registered and tax sale , roceedings have begun, payment in full is required. Otherwise, an extension reement must be signed. The Municipal solicitor, Treasurer, or a contracted x registration firm may be used to process the required statutory notices I cia rations once a property is registered. efore the expiry of the one-year period, any person with an interest in the roperty may have the tax arrears certificate cancelled by paying to the unicipality the cancellation price as of the date the payment is tendered. fter the expiry of the one-year period, a public sale shall be conducted by t e Treasurer. UBLIC TENDER-SALE OF LAND PROCESS: The Municipal Act provides that t e property may be sold by sealed tender or public auction. The unicipality' s preference is by sealed tender. Land is advertised for sale in t e Ontario Gazette and once a week for four weeks in the local newspapers. lenders are opened in an open forum, recorded as received, and then r viewed to ensure completeness of the tenders submitted. (Note: Council 1ray make a bid or tender on a property, by resolution, but they must have a qjublic purpose for the property.) The highest tender or two highest tenders, i more than one is received, is retained. The minimum acceptable bid is the ncellation price. Notice is sent to the highest bidder requesting payment of e balance of the amount tendered, applicable land transfer tax, and cumulated taxes to date. All tax sale costs are added to the Collector's Roll ayment must be received from the highest bidder within 14 days from the ate of the notices of highest bidder being mailed by the Treasurer. Upon ceipt, the Treasurer shall issue a receipt and declare the highest bidder to e the successful purchaser. If no payment is received within 14 calendar days f the mailing of the notice, the deposit is forfeited. A notice is then sent to t e second highest bidder and the process repeats. he proceeds of the sale shall be applied according to the Municipal Act. ESTING: Where there is no successful purchaser, a Notice of Vesting may e issued and the Treasurer shall register a declaration to that effect at the I cal land registry office. Council has two (2) years to decide whether to vest property. The Municipal Act allows for inspection of the property including n environmental assessment. ouncil may re-advertise for another tender or auction within two (2) years ithout writing off the tax arrears. If Council decides not to vest, Council may hoose to write off the taxes and issue a tax cancellation certificate. Each year 1 e Tax Administrator may prepare a list of such properties for annual write- ff thereafter. Council may also decide to write off all or part of the taxes with t1 e purpose of re-registration of the tax arrears and repeating the tax sale , rocess from the beginning . Council decides to vest the property, the tax arrears will be written off and e property may be declared surplus assets and advertised for sale. "ECTION D-WRITE-OFFS REBATES & DEFFERALS he Municipality receives various notifications of change in assessment or x class throughout the year. Some of the types of assessment notifications at may affect the assessment value on a property which may result in a rite off or reduction in taxes are: - Applications for Reduction in Assessment (Municipal Act) - Request for Reconsideration (RFR) (Assessment Act) - Post Roll Assessment Notice (PRAN) (Assessment Act) - Advisory Notice of Adjustment (ANA) (Assessment Act) - Vacant Commercial & Industrial Unit Rebates (Municipal Act) - Charity Tax Rebates (Municipal Act) ommercial and Industrial property owners must contact MPAC and attempt t arbitrate a change in assessment prior to filing any of the above noted plications, with the exception of the Application for Reduction in ssessment. If a successful outcome is achieved MPAC will issue Minutes of ettlement, have the property owner sign, and then send an executed copy t the Municipality for processing. ENAL TV AND INTEREST REVERSAL ON WRITE-OFFS: As per the unicipal Act, penalty and interest that has accrued on a property tax account the result of non-payment, and a write off taxes has occurred as the result one of the legislated tax reduction methods; the penalty and interest shall reversed as though the taxes had originally been billed correctly. The ount of penalties and interest cancelled is limited to the amount related to e tax reduction associated with a tax adjustment, change in assessment or unicipal error or omission. SSESSMENT REVIEW BOARD APPLICATIONS: The Assessment Review oard (ARB) is an independent adjudicative tribunal established under the ssessment Act, with a mandate to hear appeals about property assessment nd classification. The ARB receives appeals on property assessments and roperty taxes. The ARB hears these appeals and makes decisions based on t e applicable law and the evidence presented at the hearing. The provincial vernment, through the Ministry of Finance, sets the laws regarding property sessment. Municipalities are responsible for setting tax rates and collecting roperty taxes. The Municipal Property Assessment Corporation (MPAC) sesses and classifies all properties in Ontario. If there is a dispute between property owner and MPAC, the property owner can file an appeal with the RB. More information about how to file an appeal, including forms and fees n be found at the Environment & Land Tribunals Ontario website: lto.gov .on .calarb. PPLICATIONS FOR REDUCTIONS IN PROPERTY ASSESSMENT ALUE: According to the Municipal Act, applications may be made to the unicipality for reduction in assessment, by the property owner, or their ent for the following reasons: - Building was razed by fire; - Building was demolished; - Ceases to be liable for the tax rate that the property had been originally billed at; - Became exempt from property taxation; - Is damaged and substantially unusable; - Where a Mobile unit is removed; - Experiences a Gross or manifest clerical I factual error; - Is under repairs I renovations preventing normal use (min. 3 months). he prescribed form must be completed and returned to the Municipality. The f rm may be obtained from the Municipality's web site or the Municipal Office. he Act requires that the following procedure occur: 1. An application may only be made by the owner of the land at the time of the application or by another person who has an interest in the land, or a tenant or occupant, or the spouse of the owner. 2. An application under this Section must be filed with the Treasury Department on or before the last day of February of the following year in respect of which the application is being made. For example, an application being made to affect the current year assessment must be filed on or before February of the next year. 3. Applications are then forwarded on to the MPAC for their recommendation of assessment value, and or tax class change. At this time, the Municipality will conduct an inspection of the property to ensure the validity of the application. 4. The tax change is calculated by the Tax & Utility Coordinator, using the recommended changes from MPAC. The Treasurer will prepare a report of recommended changes for Council review and approval. The report includes roll number, reason for the reduction or exemption, the section of the Act (if applicable), the tax year to which the tax reduction will apply, the amount of reduction in assessment and the amount of the tax reduction by County, Municipal and Education portion. 5. The reduction of taxes (if any) will be forwarded to the property owner. If there is a credit on the property account, the property owner has the option to leave the credit on the account to be applied towards future billings, or the owner may request a refund in writing. 6. The applicant then has thirty-five (35) days to appeal to the Assessment Review Board if they do not agree with the results. I an applicant is in the process of selling their property, they are urged to nsure that their Solicitor is aware of this application and of the possibility of pending rebate. EQUEST FOR RECONSIDERATION {RfR): Property owners who disagree ith the assessment of their property may ask MPAC to conduct a review of t eir assessment through the Request for Reconsideration (RfR) rocess. Through this process, MPAC staff will review the information relating t the property to determine if the assessment is accurate. The property owner ay also be able to provide MPAC with information that was not available at e time the property was last assessed or be able to correct inaccurate i formation that has played a part in the assessment. There is no fee for this rvice and a request must be in accordance with MPAC's prescribed eadlines. RfRs can be requested for various reasons, including to correct: - an assessed value that is too high or too low; - property data, which can include the size of a building or the area of land; - the effective date for a supplementary or omitted assessment; - property classification; and, - the portion of assessed value attributable to each class for those properties that have more than one property class. he RfR form is available from MPAC. Once it is completed and submitted to PAC, MPAC will review the request. Through the review, if MPAC finds that n adjustment is warranted then a settlement between the property owner nd MPAC may be reached. To process the settlement, a Minutes of 'ettlement Agreement must be signed by both parties. The Minutes of ettlement will serve as notification to the Municipality that the assessment as changed. Upon receiving the Minutes of Settlement, the Treasury epartment will amend the tax roll accordingly provided there are no bjections to the settlement. If the municipality objects to the settlement, it ust file a complaint with the Assessment Review Board (ARB) within 90 days receiving the Minutes of Settlement. In addition, the Municipality will notify e property owner of their decision to file a complaint. the property owner disagrees with MPAC's RfR decision, the property owner as the option to appeal to the Assessment Review Board (ARB). There is a t me limit to submit an appeal to the ARB. It starts on the date that MPAC i sues the results of the RfR and ends after 90 days. The deadline for bmitting an appeal to the ARB will be in the letter that MPAC sends with the r suits of the RfR review. More information about how to file an appeal, i eluding forms and fees can be found at the Environment & Land Tribunals ntario website: elto.gov .on .ca/arb. I an applicant is in the process of selling their property, they are urged to nsure that their Solicitor is aware of this application and of the possibility of pending rebate. OST ROLL AMENDED NOTICE (PRAN): At any time during a taxation year, i there was a factual error(s) in the assessed value, classification or tax status a property, MPAC has the authority to correct the error by issuing a Post oil Amended Notice. This notice corrects the assessment(s) provided in a reviously issued Property Assessment Notice. DVISORY NOTICE OF ADJUSTMENT (ANA): Where there has been a ange to the assessed value that affects the phase-in values for the current r preceding taxation years and there is no other method to report the revised hase-in values, an Advisory Notice of Adjustment is sent to the property t xpayer. An Advisory Notice of Adjustment is a notification only. These otices are typically used to advise of the change in the phased-in assessment f llowing a decision of the Assessment Review Board. ACANT COMMERCIAL & INDUSTRIAL UNIT REBATES: The Municipal Act quires that every municipality shall provide for vacant commercial and i dustrial rebates. The deadline for submitting applications is February 28 of t e year following the taxation year to which the application relates. pplications may be made a maximum of twice per year per_ property (once er year or semi-annually). To be eligible for a rebate, a building or portion f a building must satisfy the conditions described in Category 1 or Category below. I LIGIBILITY REQUIREMENTS: ATEGORY 1: BUILDINGS THAT ARE ENTIRELY VACANT , uildings or structures that are in the commercial, industrial or landfill roperty classes are eligible property if for at least 90 consecutive days: - no portion of the building or structure was used at any time in the 90- day period. ATEGORY 2: PARTIALLY VACANT BUILDINGS portion of a building that is in the commercial, industrial or landfill property asses is eligible property if, for at least 90 consecutive days, it was: - unused; and, - clearly delineated or separated by physical barriers from the used portion of the building; and the portion of the building was: o capable of being leased for immediate occupation, o was capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction; or, o was unfit for occupation. portion of a building that is in one of the industrial property classes will be igible property if, for at least 90 consecutive days, the portion of the building as: - unused; and, - clearly delineated or separated by physical barriers from the portion of the building that was used. XCLUSIONS: When calculating the amount of rebate, eligible property eludes any portion of the property that is: - exempt from taxes for municipal and school purposes for the year; - not included in the same class of real property for the taxation year as the eligible property; or, - classified in the subclass for excess land. r the purposes of this rebate, the following circumstances do not constitute II se, II in the absence of other activity: - construction, repairs or renovations of the building, structure or portion of the building; - heating, cooling, lighting or cleaning of the building, structure or portion of the building; or, - presence of fixtures (e.g., shelving units that are bolted to the wall or floor). he following properties are not 'eligible property' for the purposes of the caney rebate program: - Seasonal Property: A building, structure or a portion of a building that is used for commercial or industrial activity on a seasonal basis. - Leased Property: A building, structure or portion of a building that is leased to a tenant in possession of a leasehold interest. - Subclasses: A building, structure or portion of a building that is included in a vacant land subclass. ROCESSING THE APPLICATION: Once the Vacancy Rebate Application is ceived and reviewed by the Municipality, the property will be inspected by t e Municipality to ensure validity of the application. The application is then f rwarded to MPAC. If required, MPAC may contact the property owner or uthorized representative regarding their application. MPAC determines the ssessed value attributable to the area identified as vacant and provides the unicipality the assessed value for that area. The Municipality will calculate t e tax rebate attributable to the vacant area and notify the property owner. he rebate will be applied as per the Municipal Act. The payment shall first be pplied against late payment charges owing in respect of those taxes ccording to the length of time the charges have been owing, with the charges i posed earlier being discharged before charges imposed later. 2. The ayment shall then be applied against the taxes owing according to the length f time they have been owing, with the taxes imposed earlier being discharged efore taxes imposed later. If a credit remains on the account, the property wner may request a refund in writing. If an applicant is in the process of lling their property, they are urged to ensure that their solicitor is aware of is application and of the possibility of a pending rebate. HARITY TAX REBATE: the Municipal Act provides that every Municipality all have a tax rebate program for eligible charities for the purposes of giving t em relief from property taxes or amounts paid on account of taxes on eligible roperty they occupy. The tax rebate program for the Municipality is uthorized through the United Counties of SD&G and administered by the unicipality. Applications must be made between January 1 of the year for hich the application is made and the last day of February of the following ar. Eligible charities must apply annually to receive the rebate. egistered Charities are eligible to receive a tax rebate of 40°/o of the property t xes or amounts on account of taxes paid by the eligible charity on the eligible roperty it occupies. A property is eligible if it is one of the commercial classes r industrial classes, within the meaning outlined in the Municipal Act. pplications can be made by submitting the completed tax relief application f rm along with the following required document(s): - Copy of the charity's notification of registration received from the Canada Revenue Agency (if not previously provided), or Letter of Good Standing; and, I the charity rents the property, the charity also needs to include: - Copy of the current lease that includes the amount of property taxes paid by the charity; - Confirmation of square footage; and - Statement/invoice from the charity's landlord indicating the amount of property taxes billed to the charity. OW-INCOME SENIOR/LOW-INCOME PERSON WITH DISABILITIES AX DEFERRAL he Municipal Act provides that for the purposes of relieving financial hardship, Municipality, other than a lower-tier Municipality, may pass a By-law roviding for deferrals or cancellation of, or other relief in respect of, all or art of a tax increase for 1998 and subsequent years on property in the sidential property class for persons assessed as owners who are, or whose ouses are, a low-income senior or low-income person with disabilities. The x deferral program for the Municipality is authorized through the United ounties of SD&G and administered by the Municipality. Applications must be ade between January 1 of the year for which the application is made and t1 e last day of February of the following year. Tax relief will be in the form of } deferral of property taxes and will be the amount that the year's tax increase in excess of $500.00. LIGIBILITY: A low-income senior is a person having attained the age of 1xty-five (65) years and in receipt of benefits under the Guaranteed Annual I come System (GAINS). A low-income person with disabilities is a person in ceipt of benefits under the Ontario Disability Support Program (ODSP). ECTION E-MISCELLANEOUS ISCLSOURE OF PERSONAL INFORMATION: To protect the personal rivacy of property owners, the Municipality will not provide verbal information oncerning property tax accounts to third parties such as real estate agents, elicitors, etc. The Municipality will continue to release property information property owners. If a property owner would like the Municipality to release ersonal information to a third party, the Municipality must receive written uthorization to do so pursuant to the Municipal Freedom of Information and rotection of Privacy Act, R.S.O., 1990. r general property information including property description, total taxes for rrent and prior year, and assessment information, interested parties can go "My Tax Account" located on the Municipality's website. Assessment i formation may also be obtained from the Municipal Property Assessment orporation (MPAC) or by viewing the assessment roll at the Municipal Office. X CERTIFICATES: A tax certificate provides a guarantee of the tax balance 9 an account at a specific date. Tax certificates are used primarily during the ~ le/purchase of a property or during refinancing. Tax certificates will be i sued upon request by solicitors, owners, financial institutions or mortgage lders. There is a fee for producing the certificate. Verbal updates will be rovided on the specific property for 30 days after the date of issue for the rtificate. Information after that time frame will only be available if another rtificate is requested. AX ACCOUNT PRINTOUTS: Current property owners may request a rintout of their tax account for the current and previous tax years for a fee. I dividuals who are on the PAP program or have their taxes paid by mortgage mpany may receive one (1) printout per year at no cost. All Additional rintouts will cost a fee per year requested. PPLICATION FOR DIRECTION OF SCHOOL SUPPORT: MPAC maintains hool support information for every property in Ontario as required the Assessment Act. School support information is included on every roperty Assessment Notice. It is not necessary for a property owner or t nant to have children in order to support a particular school board or to te for its Trustees. However, the Assessment Act requires that the school pport designation default to English-Public unless the owner or tenant vises MPAC otherwise. The Education Act sets out the requirements for roperty owners to indicate their school support. The Education Act provides t at qualified owners or tenants may designate support for each residential roperty they own or lease. Where a person owns or leases more than one roperty in a school board jurisdiction, all properties must carry the same pport. The Education Act also allows for qualified individuals to vote in the ext municipal election for trustees for the school board they support. There re four school support options available in the Municipality: - English-language Public Board; - French-language Public Board; - English-language Catholic Separate Board; and - French-language Catholic Separate Board. I a change is required, the property owner shall complete an Application for irection of School Support form. The form can be obtained from the Municipality's ebsite or from the local school boards office. As required by the Assessment Act, anges to school support designation must be made in writing. Once the pplication for Direction of School Support is completed and signed, it can be bmitted to MPAC.