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The Corporation of the City of Temiskaming Shores
By-law No. 2019-013
Being a by-law for the Adoption of a Municipal Property Tax Policy
Whereas Section 306 to Section 389 inclusive of the Municipal Act, S 0. 2001, c. 25 as
amended, provides legislation with respect to municipal property taxes;
And whereas Council considered Administrative Report CS-046-2018 at the December 18,
2018 Regular Council meeting and directed staff to prepare the necessary by-law to adopt a
Municipal Property Tax Policy for the City of Temiskaming Shores for consideration at the
December 18, 2018 Regular Council meeting;
Now therefore the Council of the Corporation of the City of Temiskaming Shores enacts the
following as a by-law;
1. That Council for the City of Temiskaming Shores adopts a Municipal Property Tax Policy
identified as Schedule "A", attached hereto and forming part of this by-law.
2. That By-law No. 2007-045, as amended is hereby repealed.
3. That this By-law shall come into force and effect on the date of its final passing.
4. That the Clerk of the City of Temiskaming Shores is hereby authorized to make any minor
modifications or corrections of a grammatical or typographical nature to the By-law and
schedule after the passage of this by-law, where such modifications or corrections do not
alter the intent of the by-law.
Read a first, second and third time and finally passed this 1
day of December, 2018.
Mayor
-- Carman Kidd
Clerk
-- David B. Treen
Téñuskdiiwg
Shores
Schedule "A" to
By-law No. 201 9-013
Municipal Property Tax Policy
City of Tern iskarning Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
Table of Contents
Section
Page
1.
Purpose
1
2.
Definitions
1-3
3.
Bill Procedures
a)
Interim Tax Bill
3
b)
Final Tax Bill
3
c)
Supplementary/Omit Tax Bill
4
d)
Calculation of Taxes
4
e)
Billing Adjustments
4
4.
Collection Procedures
a)
Application of Payment
5
b)
Payment Options
5
c)
Pre-Authorized Payment Plans
6
d)
Post-dated Cheques
-- Monthly Payment Plan
7
5.
Arrears Collection
a)
Mailing of Tax Arrears Notices
7
b)
Eligible TAC (Tax Arrears Certificate) Properties
7
c)
Tax Arrears Certificate
8
i)
Tax Sale
8
ii)
Tender Bids
9
iii)
Tax Sale Process
9
6.
Penalty
11
7.
Rebate and Relief Programs
a)
Vacancy Rebate Applications
11
b)
Charitable Rebate Applications
12
c)
Tax Relief for Eligible Low Income Seniors and Low Income
Disabled Persons
12
i)
Persons Eligible for Tax Relief
12
ii)
Form of Tax Relief
13
iii)
Repayment of Tax Relief (Deferral)
14
iv)
Amount of Tax Relief (Deferral)
14
v)
Application Procedure
14
8.
Payment Arrangements
15
9.
Defaulted Payments
15
10.
Receipt Policy
16
11.
Non-Tax Debt
17
a)
Non-Tax Debt
-- Other
17
b)
Non-Tax Debt
-- Property Related Charges (30 days)
17
c)
Non-Tax Debt
-- Property Related Charges
- Direct to Tax Roll
18
12.
Responsibilities
18
11
City of Temiskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
City of Temiskaming Shores
Property Tax Policy
1.
Purpose
The purpose of this policy is to establish clear procedures for effective and efficient property
tax billing and collection while ensuring that ratepayers are treated fairly and equitably.
It will also provide a guideline for other taxation issues such as assessment.
2.
Definitions
The words and phrases defined in this section have the following meaning for the purposes of
this By-law.
"Arrears" means unpaid taxes.
"Appeal" means the process by which a property owner can formally challenge the
assessment of the property. The document is to be filed with the Assessment Review Board
by March 31st of the current assessment year with the applicable filing fees.
"Assessment" means the current market value of the property.
"Assessment Review Board (ARB)" means the independent tribunal of the Province of
Ontario that reviews assessment issues.
"Business Improvement Area" means a designated area in the downtown core within the
former Town of New Liskeard.
"Cancellation Price" means an amount equal to all the realty tax arrears owing on a parcel of
land at any time in respect of land together with all current realty taxes, interest, penalties and
reasonable costs incurred by the City.
"City" means the City of Temiskaming Shores.
"Deferral" means the payment of taxes is suspended until the property is sold or transferred.
"Due Dates" means the specific dates as set by by-law by Municipal Council for the collection
of taxes.
"Fee Simple"
"Final" means the last tax billing of the year which bills the property at the tax rates as set by
Municipal Council by by-law in order to meet budget requirements.
"Improved Land" means land that has a building(s) situated on the property.
"Installment" means the payments as set by council for the collection of taxes. There are 4
installments in each taxation year.
1
City of Temiskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
"Interest" means the charge imposed each month on the due and unpaid taxes.
"Interim" means the first tax billing of the current tax year which represents a maximum 50%
of the previous year's tax levy.
"Land Transfer Tax" means the amount payable to the Minister of Finance based on a
percentage of the purchase price of the property.
"Local Improvements" means additional charges such as water and sewer that are imposed
against the property. Local improvements are specific to the individual property.
"Low Income Disabled Person" means a person in receipt of an increment paid under the
Ontario Disability Support Program Act (ODSP).
"Low Income Senior" means a person who is 65 years of age or older and in receipt of an
increment paid under the Guaranteed Income Supplement Program (GIS) as established under
Part II of the Old Age Security Act (Canada).
"Municipal Property Assessment Corporation (MPAC)" means the independent body that
is responsible for determining assessment values and classifying properties according to use
for each of the four million properties in Ontario.
"Notice of Vesting" means the document registered at the Land Registry Office that confers
title of the property to the City where there has been no successful tender of a parcel of land
and the sale has not been cancelled by the City Treasurer.
"Payment Agreement" means a mutually agreed upon payment schedule whereby payments
are made on a monthly basis in order to facilitate the collection of unpaid taxes.
"Penalty" means the charge imposed on the due and unpaid taxes on the first day of default.
"Pre-Authorized Payments (PAP)" means the program established for the automatic
withdrawl of payments on an installment or monthly basis for taxes due.
"Public Tender" means the process used during a Tax Sale to receive bids on the eligible
properties by interested parties.
"Receipt" is the official document showing proof of payment.
"Request for Reconsideration (RFR)" means the official documentation to be completed and
filed with the Municipal Property Assessment Corporation (MPAC) in order for them to review
the assessment on the property based on the arguments stated in the document. The deadline
for filing this request is December 31st of the current taxation year and there is no filing fee.
"Supplementary/Omit" means an additional billing that is assessed against the property for
improvements, new buildings or change of use.
"Tax Arrears Certificate (TAC)" means the document that is registered at the Land Registry
Office for properties that have tax arrears dating back two (2) years.
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City of Temiskaming Shores
Schedule 'A" to
Municipal Property Tax Policy
By-law No. 2019-013
"Tax Deed" means is the document registered at the Land Registry Office in the name of the
successful purchaser/tenderer of the property after payment of the balance of the cancellation
price.
"Taxes" means the municipal and education amounts levied against the property.
"Tax Levy" means the amount of money required to be raised for budget purposes through
taxation.
"Tax Rates" means the rates as set by by-law by Municipal Council annually in order to collect
the tax levy required for budget purposes.
"Vacancy Rebate" means the process whereby property owners of commercial and industrial
properties can apply for a reduction of taxes for unused portions of the property.
"Vacant Land" means land that does not have any building(s) situated on the property.
3.
Bill Procedures
Property taxes will be billed by interim and final tax billings established by Municipal by-law
each year in accordance with the provisions of the MunicipalAct, 2001.
Installments for the interim and final billings will also be established by Municipal by-law. There
will be four installments per year due on or about the l5' day of the month in which they are
due.
The minimum amount for one installment is $100 and will be implemented on the interim and
final billings. The $100 means that the total tax bill will not be split into two installments unless
the total amount of the bill is more than the $100 minimum.
a)
Interim Tax Bill:
Interim bills will be mailed out in February of the current year with the installments being due
in the months of March and May.
The interim amount levied on a property shall not exceed 50 percent of the total amount of
taxes for municipal and school purposes levied on the property for the previous year
(Municipal Act, 2001 s.317(3)).
b)
Final Tax Bill:
Final bills will be mailed out once the final budget and tax rates have been established by
Municipal by-law.
Your final tax bill will be based on the current assessment value and will reflect any changes
in municipal taxes and the education portion of your taxes.
The Municipal Property
Assessment Corporation (MPAC) is responsible for placing a value on all properties in
Ontario. From the information supplied by MPAC, the City of Temiskaming Shores calculates
the tax amounts and issues the tax bills.
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City of Temiskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
c)
SupplementarylOmit Tax Bill:
A supplementary/omit tax bill is issued by the City and reflects any additions or improvements
you have made to your property.
You receive a supplementary/omit tax bill for one of the following reasons:
Building Assessment:
-
you had some renovations/improvements done to your property that has
increased its current value;
-
you have constructed a building on the property
Reclassification:
-
there has been a change in the use of your property resulting in change in the
tax class or your property assessment
From the information supplied by MPAC, the City of Temiskaming Shores calculates the tax
amounts due and issues the tax bills.
Until the City receives information from MPAC, a
supplementary/omit tax bill cannot be issued.
Consequently; there may be a considerable
time lapse from the effective date of the supplementary until you receive a tax bill.
Supplementary/omit tax bills are due in two installments.
d)
Calculation of Taxes:
Property taxes are calculated by multiplying the assessed value of the property by the tax
rate for the specific tax class. In addition, special charges and local improvements may apply.
Example of breakdown calculation
Assessed Value
Municipal Rate
Municipal Property Tax Portion
$100,000
.0135541
$1,355.41
Education Rate
Education Property Tax Portion
$100,000
.0026400
$264.00
Total Municipal & Education Taxes
$$1 ,61 9.41
* Please note that, if applicable, other charges such as local improvements (tile drainage
loans), water, sewer, solid waste diversion fee, or business improvement area charges might
be added to your tax bills.
e)
Billing Adjustments:
Other charges such as water, sewer or solid waste diversion fee are property specific and
4
City of Temiskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
are billed annually on the tax bills.
The codes for the charges are very specific in what is
being billed and it is essential that the property owner review these charges to ensure they
are being billed for the correct number of units on their dwelling.
Water, sewer and solid waste diversion are a per unit charge as per the annual by-laws
passed by Council.
Should a property be billed incorrectly for local improvements, it is the responsibility of the
property owner to advise the taxation department. Upon said notification, the City reserves
the right to perform an inspection to ascertain the status of said property.
An affidavit will
also be required to be completed by the property owner swearing to the correctness of the
information being provided.
Billing adjustments will be made for the current year and on a go forward basis.
The tax
department will not adjust any billing errors for prior years as it is impossible to confirm the
status of the property at that point in time.
4.
Collection Procedures
a)
Application of Payment:
Payments shall be applied to the tax account as provided in the Municipal Act. The payment
shall first be applied against late payment 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 the charges imposed later. The payment shall then be applied against the
taxes owing according to the length of time they have been owing (Municipal Act, 2001 s.347
(1 )(2).
No part payments shall be accepted on a property in respect of which a tax arrears certificate
is registered (Municipal Act, 2001 s347(3)).
b)
Payment Options:
Payments can be made in person at the City's Administration office located at 325 Farr Drive.
The hours of operation of the municipal office are 8:30a.m. to 4:30p.m., Monday thru Friday.
Cheques, cash or debit payments are accepted.
Post-dated cheques will be accepted and held for deposit as they become due. Post-dated
cheques can be mailed, dropped off in person or after hours.
Payments can be mailed to: City of Temiskaming Shores, P.O. Box 2050 Haileybury ON POJ
1 KO.
If making payment by mail, please remember to include the tax bill stub.
Payments may also be made at participating banks. Internet, telebanking and pre-authorized
payments options are also available.
For after hour payments, there is a drop box located at the City of Temiskaming Shores
Administration building located on 325 Farr Drive or at the Pool & Fitness Centre located at
5
City of Temiskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
77 Wellington Street South.
Payments received at the City Administration office shall be recorded as received by the City
on the date received or on the date of the cheque if postdated. Payments made at the banks
or by internet or telebanking options shall be recorded as received by the City on the date
received by the bank.
It is the responsibility of the property owner to ensure that payment is received by the due
date or month end in order to avoid penalty/interest charges.
c)
Pre-Authorized Payment Plans:
Pre-authorized payment (PAP) plans are available with an installment (due date) or monthly
payment option. The property owner must apply in writing on the prescribed form to enroll in
the payment plan indicating their preferred option.
A VOID cheque must accompany the
application.
Forms to apply for the PAP plans are available at the City's administration office located at
325 Farr Drive or online at www.temiskamingshores.ca.
The payments under the monthly option will be withdrawn on the last working day of each
month. The payments under the installment option will be deducted on the installment due
date.
If the monthly option is chosen, the property owner will receive a letter prior to the first
payment, indicating the monthly payment amount. Once the final tax rates have been set by
council and the final tax bills generated, a recalculation of the monthly payments will be
processed in order to facilitate collection of the taxes in the current taxation year. A letter will
be forwarded to the property owner indicating any changes to the current monthly payments.
In December the final tax bill and a letter indicating the new monthly payment schedule
beginning in January of the following year will be mailed to the property owner.
If the installment option is chosen, the property owner will receive the final tax bill, indicating
that the property is on the PAP plan with the amount of the installments and the applicable
due dates.
Defaulted Payments:
Defaulted payments under the pre-authorized payment plan will be subject to the fee as
prescribed in the City of Temiskaming Shores Departmental User Fee and Services by
law for returned payments. The property owner will be notified of the defaulted payment
and will be required to pay the defaulted amount along with the applicable fee. Failure
to pay the full amount will result in the property being removed from the PAP program.
Should a property incur more than two (2) defaulted payments, they will automatically
be removed from the PAP program.
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City of Temiskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
A letter of notification will be forwarded to the property owner under both scenarios.
d)
Post-dated Cheques
-- Monthly Payment Plan
For property owners that would like to pay their taxes monthly but for which the pre-authorized
monthly payment plan is not an option, an alternate monthly payment plan is available. The
conditions of the plan are that a minimum of eleven (11) monthly postdated cheques must be
submitted to the office paying sufficient funds to cover the previous year's taxes. Upon receipt
of the final tax billing, the balance owing must be paid by December 31st of the current year
in order to be eligible for the plan in the upcoming tax year. There will be no penalty assessed
to the unpaid portion of the taxes under this alternate plan.
Failure to comply with the
conditions will result in penalty being applied from the date of default forward.
5.
Arrears Collection
a)
Mailing of Tax Reminder Notices:
Tax Reminder Notices of past due taxes shall be mailed to all accounts in arrears over $10.00
in the month following the last installment of the final billing.
In January of each year a Tax Reminder Notice of past due taxes and the related late
penalty/interest charges shall be mailed to every taxpayer who owes taxes from a preceding
year as per Section 348(2) of the Municipal Act.
The fee for a Tax Reminder Notice as prescribed in the City of Temiskaming Departmental
User Fee and Services by-law shall be applied to every property that a Tax Reminder Notice
is issued to.
b)
Eligible TAC (Tax Arrears Certificate) Properties:
Each year, the Treasurer shall compile a list of properties that will be two years in arrears
effective January of the following year.
i)
Pre-Registration Collection Process
A First Notice
-- Pending TAC Registration shall be forwarded after the second installment
of the interim billing to each affected property owner outlining that the property will be
eligible for registration for tax arrears in January of the following year. A fee as prescribed
in the City of Temiskaming Shores Departmental User Fees and Services by-law will apply
to this notice.
Subsequent to the second installment of the final tax billing of the year, a Final Notice
--
Pending TAC Registration will be forwarded to all properties that are still in a position to be
registered for tax arrears.
Property owners will be advised that a sufficient lump sum
payment is required or a written agreement be entered into, in order to avoid registration of
the property.
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City of Temiskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
After the mailing of the Final Notice
-- Pending TAO Registration letter but prior to the
registration of the Tax Arrears Certificate, the Treasurer shall attempt to contact the property
owner by various means such as telephone, email, facebook, etc. to facilitate payment or a
payment agreement with the property owner.
If a Payment Agreement is entered to with the property owner, a fee as prescribed in the
City of Temiskaming Shores Department User Fee and Services by-law will apply.
If contact by these means is unsuccessful, the Treasurer shall conduct a title search of the
property to determine if there are any lienholder/mortgagors on title to contact.
The
Treasurer shall attempt to contact the lienholders/mortgagors on title to try to facilitate
payment of the outstanding tax arrears.
All fees incurred during the pre-registration collection process and title searches shall be
applied to the property tax account. The prescribed fees for title searches are as per the
Minister of Finance Teranet program. Administrative fees will be applied as prescribed in
the City of Temiskaming Shores Departmental User Fees and Services by-law.
If these attempts at contact are unsuccessful, then the Treasurer shall proceed with the tax
registration process.
The registration of a Tax Arrears Certificate (TA C) shall be in accordance of the Municipal
Act, 2001 Part XI Sale of Land for Tax Arrears (s. 371 to s. 389 inclusive).
c)
Tax Arrears Certificate (TAC):
If taxes remain unpaid on vacant or improved/and for two (2) years prior to January 1st of any
year, the City may begin a tax sale process by the registration of a Tax Arrears Certificate.
These timelines apply to both residential and non-residential classes or property.
A Tax Arrears Certificate indicates that the property may be sold if taxes, penalties, interest
and the TAO administration fees as prescribed
in the City of Temiskaming Shores
Departmental User Fees and Services by-law are not paid within one year of the registration
of the certificate.
Once a certificate has been registered, partial payments cannot be
accepted unless a TAC extension agreement is in place (Municipal Act, 2001 s.347(3)).
i)
Tax Sale:
If the cancellation price is not paid before the expiry of the one-year redemption period,
these properties are advertised for sale by public tender. Advertisements are published in
a local newspaper for four consecutive weeks and the Ontario Gazette for one week. The
advertisement
will
also
be
posted
on
the
City
of
Temiskaming
Shores
website
www.temiskaminqshores.ca.
The sales are always subject to certain rules and follow procedures, which have been
established by legislation. At these sales, the minimum acceptable offer on a property is
always the cancellation price which includes all taxes levied (whether due yet or not) to this
date, all late payment charges to the date of the sale, all items added to the tax roll having
8
City of Temiskaming Shores
Schedule 'A" to
Municipal Property Tax Policy
By-law No. 2019-013
priority lien status and all administration fees.
ii)
Tender Bids:
Using forms provided by the City, the bid plus a certified cheque, bank draft or money order
for 20% of the tendered amount must be submitted in a sealed envelope prior to the
specified time. To be eligible, bids must be at least equal to the advertised minimum tender
amount. The successful purchasers
will
be required
to
pay the amount tendered,
accumulated taxes, penalties and interest, HST, if applicable and the relevant land transfer
tax.
From the day of notification to the highest bidder, this eligible bidder has 14 days to
complete the transaction.
All tax properties are sold without warranty and are sold as is.
Further information will be made available at the time of advertising of the Tax Sale
Properties.
iii)
Tax Safe Process:
The Municipal Act provides important definitions including the following summaries:
-
Cancellation Price
-- means an amount equal to all the realty tax arrears owing on a
parcel of land at any time in respect of land together with all current realty taxes,
interest, penalties, and reasonable costs incurred by the City.
-
Tax Deed
-- is a tax deed, as prescribed by section 379 of the Act, provided to the
successful purchaser of the property after payment of the balance of the Purchase
Price.
-
Notice of Vesting
-- means a notice of vesting prepared under subsection 379 of the
Act conferring title to the City where there has been no successful tender of a parcel
of land and the sale has not been cancelled by the City Treasurer.
A Tax Sale of any property is subject to cancellation up to the time of the tender opening
without any further notice.
The minimum bid is the Cancellation Price.
A separate tender must be provided for each parcel bid on and must be in the form provided.
No substitutes can be accepted.
The tender must be accompanied by a deposit of at least 20% of the tender/bid amount by
way of money order, bank draft, or certified cheque payable to the City of Temiskaming
Shores.
The City is not obliged to provide a survey or reference plan for any parcel of land being
sold under tax sale.
The Treasurer is not obliged to inquire into the value of land prior to conducting a sale.
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City of Tern iskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
Furthermore; there is no obligation to obtain fair market value for the land to ensure that
land being sold under tax sale may obtain fair market value at the time of the sale or in the
future.
Prior to submitting a tender, the onus is on the potential bidder to conduct his/her own
inquiries into such matters as zoning, access, work orders, water/hydro and other arrears!
building restrictions, or title problems. The City makes no representations what so ever as
to the quality and/or quantity of the land being purchased.
The following departments/agencies may be in a position to provide assistance in respect
of the tax sale property:
Planning and Development: 705-672-3363
Municipal Property Assessment Corporation (MPAC): 1-800-296-6722 or www.mpac.ca.
Potential bidders are further advised that a lawyer should be retained in order to ensure
that his/her interests are protected prior to the submission of a bid/tender.
The City does not conduct tours or provide access to properties being sold under tax sale.
The City does not provide legal opinions to potential bidders in respect of issues which may
arise in the context of a public sale.
If two bids of equal amount are tendered, then the
person who submitted the earlier bid will be deemed to be the higher bid.
The successful tender is the highest bidder who has submitted a properly completed tender
and who makes payment (by certified cheque/bank draft/money order) within fourteen
calendar days of being notified by mail of the balance of the amount tendered, the
appropriate land transfer tax and the accumulated taxes to the City.
Accumulated taxes are amounts that have been added to the tax roll, such as additional
charges, taxes and/or interest and penalty, after the first day of advertising.
Land Transfer Tax is an amount payable to the Minister of Finance by certified cheque,
cash or money order.
Any questions in respect of Land Transfer Tax may be directed to
the Registry Office.
If the highest bidder does not submit the remaining funds as described, then the highest
bidder's deposit is forfeited and the land is offered in the same manner to the second highest
bidder who then has fourteen calendar days from the date of notification to remit the monies
owing to the City.
A Tax Deed which is provided to the successful purchaser at the time when the balance of
the Purchase Price is paid, transfers title of the land in "fee simple" subject generally to:
-
Easements and restrictive covenants; and
-
Estates and interest of the Crown in right of Canada or the Province of Ontario (e.g.
execution in favour of the Ministry of Finance); and
10
City of Temiskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
.
Adverse possession interests by abutting owners, if any.
The City is not required to provide vacant possession of any properties which may be
occupied and accordingly, should the purchaser require vacant possession, a court
application, at his or her cost, may be required. Further, the City DOES NOT have a key to
the property and is not in a position to provide one to the purchaser.
6.
Penalty
Municipal Act, 2001 s. 345(1) states that "A local municipality may, in accordance with this
section, pass by-laws to impose late payment charges for the non-payment of taxes or any
installment by the due date".
A percentage charge, not to exceed 1 ¼ percent of the amount of taxes due and unpaid, may
be imposed as a penalty for the non-payment of taxes on the first day of default or such later
date as the by-law specifies (345(2)).
Interest charges, not to exceed 1 ¼ percent each month of the amount of taxes due and unpaid,
may be imposed for the non-payment of taxes in the manner specified in the by-law but interest
may not start to accrue before the first day of default (345(3)).
Penalty and interest charges are deemed to part of the taxes on which charges have been
imposed.
7.
Rebate and Relief Programs
a)
Vacancy Rebate Applications:
The Municipal Act, 2001 provides for rebates to vacant business units at the same percentage
as discounts afforded to property owners of vacant and excess land. These percentages are
30% for commercial properties and 35% for industrial properties.
Property owners who are eligible for a rebate must submit an application to the municipality
each year that a building, or a portion of a building, is vacant.
The deadline to submit an
application for a tax year is February 28th of the following year.
To be eligible for a rebate, a building or portion of a building must satisfy the following:
,-
Buildings that are entirely vacant
-- A whole commercial or industrial building will be
eligible for a rebate if the entire building is vacant for at least 90 consecutive days.
>
Buildings that are partially vacant
-- A suite or unit within a commercial building will
be eligible for a rebate if, for at least 90 consecutive days, it was:
-
Unused; and
-
Clearly delineated or physically separated from the used portions of the
11
City of Temiskaming Shores
Schedule "A" to
Municipal Property Tax Policy
By-law No. 2019-013
building; and
.
Either
-- 1) capable of being leased for immediate occupation; or 2) not
capable of being leased for immediate occupation because it was undergoing
or in need of repairs or renovations or was unfit for occupation.
A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days,
it was:
,-
Unused; and
Clearly delineated or physically separated from the used portions of the building.
b)
Charitable Rebate Applications:
Under Municipal Act, 2001 s. 361(1) every municipality shall have a tax rebate program for
eligible charities for the purpose of giving them relief from taxes on eligible property they
occupy.
The program is applicable to registered charities that are tenants in a commercial or industrial
class property. The landlord may be contacted by the charity to provide certain information
that the City requires in order to process their application.
Deadline for the current year is
February 28th of the following year.
The minimum percentage prescribed for the calculation of a rebate is 40%.
Registered charities must apply every year for the rebate by completing an application and
returning to the City of Temiskaming Shores taxation department.
The application forms are available at the City's administration office located at 325 Farr Drive
and online at www.temiskamingshores.ca.
c)
Tax Relief for Eligible Low Income Seniors and Low Income Disabled Persons
Under Municipal Act, 2001 s. 319(1) a municipality shall pass a by-law with the purpose of
relieving the financial hardship through the provision of tax relief to eligible low income seniors
and low income disabled persons for assessment related tax increases on property in the
residential/farmland property class.
i)
Persons Eligible for Tax Relief
i)
Persons eligible for tax relief are low income seniors, low income disabled
persons or the spouse of such eligible persons owning and occupying property
in the residential/farmland property class;
ii)
For the purposes of this program, a low income senior is a person who is 65
years of age or older and in receipt of an increment paid under the Guaranteed
Income Supplement Program (GIS) as established under Part II of the Old Age
Security Act (Canada);
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iii)
For the purposes of this program, a low income disabled person is a person in
receipt of an increment paid under the Ontario Disability Support Program Act
(ODSP);
iv)
Tax relief for eligible low income seniors and low income disabled persons
applies to tax increases on residential property owned and occupied by the
eligible person;
v)
Tax relief is provided upon each reassessment after 1998 and the amount of
tax relief will be determined in accordance with Section 7(c)(iv) of this policy;
vi)
For the purposes of this program, owner means a person assessed as the
owner of the residential real property and includes an owner within the
meaning of the Condominium Act;
vii)
No tax relief shall be allowed to an eligible owner in respect of residential real
property for more than one (1) family dwelling unit in a given year;
viii)
For properties which are jointly held or co-owned by persons other than
spouse, the co-owners must qualify under applicable eligibility criteria in order
to receive the tax relief;
ix)
For residential properties of more than one unit and less than seven units, tax
relief will be granted on a prorated basis for the unit occupied by the eligible
owner only;
x)
For the purposes of this program, "spouse" means a person
1.
to whom the person is married, or
2.
with whom the person has cohabited for at least one year, or
3.
with whom the two are together the parents of a child, or
4.
with whom the two have together entered into a cohabitation agreement
under Section XX of the Family Law Act
xi)
Tax relief amounts are not transferable to deceased owners.
ii)
Form of Tax Relief
Tax relief shall be in the form of a deferral of the annual eligible amount provided that:
i)
Such eligible owner or the spouse of such owner or both occupies or occupy
the property for which the relief is requested as his, her or their principal
residence;
ii)
Such eligible owner or the spouse of such owner or both has or have been
assessed as the owner of the property for which the relief is requested for a
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period of not less than one year immediately preceding the date of application
of relief;
Tax relief granted in this program will !2.2 be subject to interest charges.
Tax relief applies to current taxes only, not tax arrears.
Tax relief amounts will not be
deferred until payment is received in full for any past year's amounts payable.
iii)
Repayment of Tax Relief (Deferral):
Annual eligible amounts shall be deferred until the property is sold or transferred, at which
time the total amount deferred, including any part year portions, becomes a debt payable
to the City of Temiskaming Shores.
If at any time, an eligible person for which tax relief has been granted in accordance with
this policy, ceases to be an eligible person, all tax relief ceases and all amounts previously
deferred, including any part year portions, become a debt payable to the City of
Temiskaming Shores.
iv)
Amount of Tax Relief (Deferral):
Tax deferrals for low income seniors and low income disabled persons apply to tax
increases on property in the residential/farm property class as follows:
a)
tax relief is provided in each year of reassessment;
b)
applications will be accepted for deferrals where the impact exceeds $300.00;
c)
tax increases are the difference between the total taxes levied on the property in
the year preceding reassessment and the total taxes levied in the year of a
reassessment;
d)
water/sewer charges are not part of a property's tax assessment and therefore
increases in water/sewer rates are not applicable in calculating the reassessment
implications for a property.
v)
Application Procedure:
Eligible low income seniors and low income disabled persons must apply for tax relief as
follows:
i)
applications will be addressed to the Treasurer of the City of Temiskaming Shores;
ii)
applications will be on the prescribed form;
iii)
applications must be submitted on or before October jst in the year in which the
application applies;
iv)
applications must include documentation establishing that the applicant is an
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eligible person and that the property for which the application is made is an eligible
property;
v)
by signing the application form, it is assumed that the applicant has read and
understands the City's tax relief program to low income seniors and low income
disabled persons;
vi)
applications must be made annually to the City of Temiskaming Shores to
establish continued eligibility;
vii)
verification of documentation provided with an application may be carried out
independently, at the discretion of the City.
The application forms are available at the City's administration office located at 325 Farr
Drive and online at www.temiskamingshores.ca.
8.
Payment Agreements
Should the property owner be unable to pay the installments of taxes as they become due, the
City will accept partial payments.
Penalty as per Section 5 of this policy will be applied to
any/all unpaid principle until such time as the account is paid in full.
The application of the
payment will be in accordance of Section 4 (a) of this policy.
Should property taxes fall into arrears and are in a position to be registered for a Tax Arrears
Certificate registration (as per Section 4 (b)), a formal payment agreement must be entered
into with the Treasurer in order to suspend the registration process.
The amount of taxes in arrears will be reviewed with the Treasurer and the property owner and
a mutually satisfactory payment agreement will be entered into.
The payment agreement
should attempt to clear the entire balance of arrears owing in a reasonable period of time,
however financial circumstances will be taken into consideration.
The agreement will be signed by the property owner who will receive a copy of the agreement
in addition to a Statement of Account showing the status of the tax arrears as of the date of
signing.
A fee as prescribed in the City of Temiskaming Shores Department User Fee and
Services by-law will apply.
Payment options will be available such as postdated cheques, internetbanking, telebanking
and pre-authorized monthly payments. Any defaulted payments will be subject to the returned
payment fee as per Section 9 of the policy and will automatically null and void the payment
agreement.
Should the property still have taxes two (2) years in arrears at this time, the
property will be registered for tax arrears.
9.
Defaulted Payments
Any payment that is defaulted (whether due to insufficient funds, account closed, etc) shall be
reversed and a fee as prescribed in the City of Temiskaming Shores Department Fees and
Services by-law will be applied.
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10.
Receipt Policy
Upon attendance at the City's administration office with payment of taxes, a receipt will be
issued. There will be no charge for this service.
If postdated cheques are submitted no receipt will be issued as the cheques must be held for
deposit until they become due.
A confirmation of the receipt of the cheques may be issued
upon request.
Payments received by mail will not be issued a receipt.
If a receipt is required, the entire tax
bill must be submitted with payment along with a self-addressed, stamped envelope.
If no
envelope is submitted, the receipted bill will be held in a file for pick-up. There is no charge for
this service.
For those properties who have a mortgage company interest registered on title, a mortgage
listing is forwarded to the mortgage company for payment.
Upon receipt of the payment, the
paid tax bill will be forwarded to the taxpayer for their files. There is no charge for this service.
For any property that is enrolled in the pre-authorized payment installment program (PAP-I),
the tax bills are mailed out to the property owner prior to the first installment to ensure that the
taxpayer received the information prior to withdrawal of the first payment. Should any property
owner on the PAP installment plan require an official receipt, it will be issued at no charge.
If enrolled in the pre-authorized payment monthly program (PAP-M), a copy of the paid tax bill
will be mailed to the property owner in December. This tax bill is the receipt of taxes paid for
the year. Should an official receipt be required the fee as prescribed in the City of Temiskaming
Shores Departmental Fees & Services by-law will apply.
In the case where a property has been sold throughout the year, no receipt will be issued.
When the property is sold, there is a calculation by the lawyers to determine which portion of
the taxes pertains to each property owner (old and new). The information on the tax system is
based on the property as a whole and no breakdown is available to allocate to each property
owner.
Should you require a record of payment of your annual tax bill or require a duplicate statement
for a previous year a fee as prescribed in the City of Temiskaming Shores Departmental User
Fees and Services by-law will apply.
Only ONE tax bill will be issued.
If you require a duplicate tax bill, a fee as prescribed in the
City of Temiskaming Shores Departmental User Fees and Services by-law will apply.
The request for a receipt or record of payment must be in writing and paid in full prior to staff
processing the request.
Tax information will not be provided by telephone.
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11.
Non-Tax Debt
As per Section 398 (1) of the MunicipalAct, 2001 identifies debt as "fees and charges imposed
by a municipality or local board on a person constitute a debt of the person to the municipality
or local board, respectively".
Section 398 (2) states that non-tax debt can be added to the tax roll and collected in the same
manner as municipal taxes.
"Section 398 (2) Amount owing added to tax roll
-- The treasurer of a local municipality may,
and upon the request of its upper-tier municipality, if any, or of a local board whose area of
jurisdiction includes any part of the municipality shall, add fees and charges imposed by the
municipality, upper-tier municipality or local board, respectively, to the tax roll for the following
property in the local municipality and collect them in the same manner as municipal taxes:
1.
In the case of fees and charges for the supply of a public utility, the property to which
the public utility was supplied.
2.
In all other cases, any property for which all of the owners are responsible for paying
the fees and charges."
a)
Non-Tax Debt
- Other
Procedure:
i)
All fees and charges will be initially processed thru the Accounts Receivable
module.
ii)
If an invoice remains unpaid for 60 days or more, a reminder letter will be
generated from the Finance Department. A deadline for payment will be applied
and notification that the unpaid invoice will be added to the tax roll if it remains
unpaid past the deadline.
iii)
If the invoice remains unpaid after the imposed deadline as stated in the reminder
letter, the charge along with all penalty accrued to date will be transferred from
the Accounts Receivable module and added to the tax roll for collection purposes.
The scope of fees and charges that will be added to the tax roll if unpaid include but are
not limited to the following:
i)
Facility rentals (hall, ice, equipment, marina, storage, etc.)
ii)
Program fees (memberships, registrations, user fees, etc.)
iii)
Cemetery fees
b)
Non-Tax Debt
-- Property Related Charges (30 days)
Procedure:
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i)
All fees and charges will be initially processed thru the Accounts Receivable
module.
ii)
If an invoice remains unpaid for 30 days, the charge will be transferred to the tax
roll for collection purposes.
iii)
If the invoice remains unpaid after the transfer to the tax roll, penalty will be
applied at a rate of 1.25% per month.
The scope of fees and charges that will be added to the tax roll if unpaid include but are
not limited to the following:
i)
Water On/Off Charges
ii)
Water/Sewer Connection Fees
iii)
Property Standards Orders and Executions
iv)
Building Department Notices and Orders
c)
Non-Tax Debt
-- Property Related Charges (Direct to Tax Roll)
Procedure:
i)
All fees and charges will be directly applied to the tax roll for collection purposes
and is due upon application.
ii)
Penalty will be applied at a rate of 1 .25% per month on any unpaid charge.
The scope of fees and charges that will be added to the tax roll if unpaid include but are
not limited to the following:
i)
Defaulted Payment Fee
ii)
Building Permit Fees
12.
Responsibilities
Who is responsible?
There are three governments and one corporation that play a role in
property assessment and taxation.
Assessment and Tax Legislation
-- Province of Ontario
The Provincial Government sets the legislative framework for assessment and taxation in
Ontario.
It does this by creating legislation, called Provincial Statutes. The Government also
creates regulations, which are authorized under the Statutes. The principal ministry involved
in setting assessment and taxation policies is the Ministry of Finance, through the Assessment
and Municipal Acts.
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Assessed Value
-- Municipal Property Assessment Corporation
The Municipal Property Assessment Corporation (MPAC) is responsible for determining
assessment values and classifying properties according to use, for each of the four million
properties in Ontario. These values are used to calculate property and education tax rates and
to determine the amount each property is taxed.
Assessment information is provided to
taxpayers in November of each year through a Notice of Assessment and to municipalities in
December through the Assessment Roll.
The City of Temiskaming Shores uses the information supplied by MPAC to set tax rates and
to calculate your tax bill. MPAC is separate and independent from the City and is governed by
its own Board appointed by the Minister of Finance.
How is my assessment determined?
The City of Temiskaming Shores does not determine the value of your property. This is done
by the Municipal Property Assessment Corporation (MPAC) which is completely separate and
independent of the City of Temiskaming Shores. The Assessment Act requires that the
assessed value of your property be based on what the property would likely sell for on a specific
date. Local property sales occurring around that date provide a basis as to the assessed value
of similar, unsold properties. MPAC continually collects information about properties to ensure
that those with similar features (age, size, location, construction, etc.) have similar but not
necessarily identical assessed values.
I disagree with my assessment.
If you believe that your property assessment is incorrect, you should first contact the Municipal
Property Assessment Corporation (MPAC) to discuss your assessment or verify details about
your property.
If you still have concerns, you may ask MPAC for a formal reconsideration of
your assessment.
For complete details on the Reconsideration process, please go to the
MPAC website at www.mpac.ca.
There is also an appeal process through the Assessment Review Board (ARB). Full details on
how to appeal your assessment to the ARB may be obtained through their website
(www.arb.gov.on.ca).
A tax account is only adjusted when the City is notified of the change in assessment by MPAC
or the ARB.
It is recommended that taxes continue to be paid while an appeal or
reconsideration is underway to avoid penalty and interest charges in the event that the appeal
or reconsideration is not successful.
There may be a significant delay between the time an
assessment is appealed and a decision is rendered.
Is my assessment right?
Ask yourself if your assessed value is close to what you would have expected to sell your
property for. What were similar properties selling for. MPAC provides an on-line service called
About My Property.
Using this service, property owners can review basic assessment
information for their own property and other properties.
Further information can be obtained
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from MPAC at www.mpac.ca or by calling 1-866-296-6722.
Taxes
The City of Temiskaming Shores collects property taxes on behalf of the city and the Province
of Ontario (education taxes). Each level of Government is responsible for its own tax rates.
How are Tax Rates Calculated?
Annually, the City of Temiskaming Shores establishes a budget to provide municipal services,
infrastructure and capital.
Taxes represent approximately 35 percent of the City's budget
needs.
A tax rate is calculated in accordance with Provincial legislation which meets the
funding requirements identified in the budget. The Province sets the education tax rate for all
properties.
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