Item - 2019.GL6.3

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 Detail Hearing Report marked as Appendix A to the report (June 10, 2019) from the Controller, excluding the following applications:

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 Detail Hearing Report marked as Appendix B to the report (June 10, 2019) from the Controller.

3.  Requested the Controller to investigate the fee implications related to the issuance of building permits and other permits required to replace structures damaged due to natural catastrophes and to report to the General Government and Licensing Committee in the third quarter of 2019.

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 the applicants and/or property owners may express any concerns. 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 meeting and the General Government and Licensing Committee's consideration of this staff report.