Item - 2019.GL2.3
Tracking Status
- This item was considered by General Government and Licensing Committee on March 5, 2019 and was adopted with amendments. City Council has delegated authority for this matter to the General Government and Licensing Committee and therefore, the decision is final.
GL2.3 - Cancellation, Reduction, or Refund of Property Taxes - March 5, 2019 Hearing
- Decision Type:
- ACTION
- Status:
- Amended
- Schedule Type:
- Delegated
- Wards:
- All
Public Notice Given
Committee Decision
The General Government and Licensing Committee:
1. Approved the individual tax appeal applications made pursuant to Section 323 of the City of Toronto Act, 2006, resulting in tax reductions (excluding phase-in/capping amounts) outlined in the Detailed Hearing Report marked as Appendix A to the report (February 15, 2019) from the Interim Controller, excluding the following applications:
Ward Number |
Appeal Number |
Property Address |
14 |
20180900 |
429 Danforth Avenue |
11 |
20180414 |
420 Yonge Street |
21 |
20180756 |
20 Ivordale Crescent |
21 |
20180695 |
1467 Bathurst Street |
2. Approved the individual tax appeal applications made pursuant to Section 325 of the City of Toronto Act, 2006, resulting in tax reductions (excluding phase-in/capping amounts) outlined in the Detailed Hearing Report marked as Appendix B to the report (February 15, 2019) from the Interim Controller.
Origin
Summary
This report deals with tax appeal applications made to the Treasurer pursuant to Sections 323 and 325 of the City of Toronto Act, 2006 (COTA). Section 323 permits Council to cancel, reduce, or refund taxes in cases when, during the year, a property undergoes changes such as when it is destroyed by fire or demolished, becomes exempt from taxation, or is reclassified due to a change in use. Under Section 325 of the COTA, taxpayers can request a cancellation, reduction, or refund of taxes when an error in the assessment roll is identified which results in an overcharge.
The legislation requires Council to make its decision after holding a public meeting at which applicants and/or property owners may appear or make representations regarding the tax application. Council has delegated authority to hear and make final decisions in respect of these matters to the General Government and Licensing Committee.
Staff have mailed Notices of Hearing to affected taxpayers advising of the upcoming General Government and Licensing Committee Hearing on March 5, 2019.
Background Information
https://www.toronto.ca/legdocs/mmis/2019/gl/bgrd/backgroundfile-129548.pdf
Appendix A - Council Detail Hearing Report - Section 323 of the City of Toronto Act, 2006, Hearing 2019H1
https://www.toronto.ca/legdocs/mmis/2019/gl/bgrd/backgroundfile-129549.pdf
Appendix B - Council Detail Hearing Report - Section 325 of the City of Toronto Act, 2006, Hearing 2019H1
https://www.toronto.ca/legdocs/mmis/2019/gl/bgrd/backgroundfile-129550.pdf
Motions
That Recommendation 1 be replaced with the following:
1. The General Government and Licensing Committee approve the individual tax appeal applications made pursuant to Section 323 of the City of Toronto Act, 2006, resulting in tax reductions (excluding phase-in/capping amounts) outlined in the Detailed Hearing Report marked as Appendix A, excluding the following applications:
Ward Number |
Appeal Number |
Property Address |
14 |
20180900 |
429 Danforth Avenue |
11 |
20180414 |
420 Yonge Street |
21 |
20180756 |
20 Ivordale Crescent |
21 |
20180695 |
1467 Bathurst Street |