RECOMMENDATION:
THAT the Mayor and Clerk be authorized to execute Heritage
Easement Agreements with the property
owners for the properties as identified on Appendix “A” attached to this report, and any other
documents required to give effect thereto, in a form satisfactory to the Town
Solicitor.
PURPOSE:
The purpose of this report is to
obtain authorization from Council for the execution of a number of Heritage Easement Agreements.
EXECUTIVE SUMMARY:
On December 16, 2003,
Council passed By-law 2003-341, being a by-law to establish a program to
provide property tax reductions or refunds in respect of eligible heritage
properties. In order to be eligible to
apply for a heritage tax reduction, the by-law requires that the property be
subject to a heritage easement agreement and that the agreement be registered
against title of the eligible property.
Twenty-five property owners are seeking to enter into heritage easement
agreements in order to be eligible to apply for a tax reduction under By-law
2003-341beginning with the 2003 tax year.
BACKGROUND:
The Town created the Heritage Property Tax Reduction Program
The Town has implemented a Heritage
Property Tax Reduction Program effective January 1, 2003, to provide tax relief for eligible heritage
properties. Council passed By-law
2003-241, the Heritage Tax Reduction Program By-law, on December 16,
2003.
The purpose of the tax relief program is to provide an incentive for
owners to preserve significant heritage properties in the Town.
One of the eligibility criteria for the Program is a Heritage Easement
Agreement
Provincial legislation that permits
heritage tax relief programs requires that eligible properties be subject to a
heritage easement agreement. Section 5
(iii) of By-law 2003-41 provides that in order to be eligible to apply for a
heritage tax reduction, the owner of the property must provide proof that the
property is subject to a heritage easement under s. 22 or 37 of the Ontario
Heritage Act, R.S.O. 1990, c. O.18.
Section 5(iv) of the by-law requires that for the 2003 taxation year
that the heritage easement agreements must be registered against any properties
eligible to apply for a reduction under the by-law no later than July 31, 2004.
Heritage Markham will be
consulted
Section 37(1) of the Ontario
Heritage Act gives the council of a municipality the authority to pass
by-laws providing for the entering into of easements or covenants with property
owners for the conservation of property of cultural heritage value or interest,
after consultation with its municipal heritage committee if there is one. Heritage Markham will be consulted at its meeting on June 9, 2004. Staff does not expect Heritage Markham will have any
concerns related to the proposed heritage easement agreements.
The easement agreements identify the cultural attributes to be protected
at each property
Thirty-eight properties applied for
the Program. Eleven properties already
had easement agreements with the Town.
There are twenty-five properties which require heritage easements
agreements in order to apply for the tax rebate program. A list of these properties and property
owners who are seeking to enter into a heritage easement agreement with the
Town are attached as Appendix “A” to this report. It has been determined by Heritage Planning
that each of these properties has cultural heritage value that requires
protection and would be appropriate for heritage easement agreements.
Generally, the easement agreements
require the owner to maintain the dwelling, obtain Town approval for any
demolition or exterior alterations, and to maintain insurance coverage on the
property. Each easement agreement, once
executed, will be registered against the title of the property.
FINANCIAL CONSIDERATIONS:
By-law 2002-276, the Fees and
Charges By-law, was amended to eliminate any fees associated with the heritage
easement agreements.
BUSINESS UNITS CONSULTED AND AFFECTED:
The
Legal Services Department is working closely with the Heritage Planning Section
to prepare and process the necessary heritage easement agreements.
ATTACHMENTS:
Appendix A – List of
Eligible Properties for Heritage Easement Agreements
Appendix B – Draft By-law to Authorize
the Execution of Heritage Easements Agreements
|
|
|
|
|
Valerie Shuttleworth, M.C.I.P., R.P.P.
Director of Planning & Urban Design
|
|
Jim Baird, M.C.I.P., R.P.P.
Commissioner of Development Services
|
Q:\Development\Heritage\SUBJECT\Property
Tax Rebate Program\Application Circulation Process\DSC report June 15, 2004.doc
