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TO: |
Mayor and Members of Council |
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FROM: |
Barb Cribbett,
Treasurer |
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PREPARED BY: |
Paul
Wealleans, Director, Taxation |
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DATE OF MEETING: |
2004-Dec-06 |
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SUBJECT: |
Assessment Appeal Authority |
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RECOMMENDATIONS:
THAT the Treasurer or her designate be authorized to commence and file notices of appeal with the Assessment Review Board where it is considered necessary for The Corporation of the Town of Markham to protect its assessment base;
AND THAT the attached draft by-law be adopted to authorize such action.
PURPOSE:
The
purpose of this report is to seek the authority, by by-law, for the Treasurer
or her designate to file assessment appeals for properties where it is
considered necessary to protect the interests of the Town of Markham.
EXECUTIVE SUMMARY:
Although municipalities currently have the right to file assessment appeals to protect their assessment base and their interests under the Assessment Act and Municipal Act, 2001, it is becoming a best practice among municipalities to ensure that a by-law is adopted to formally authorize the Treasurer or her designate to do so. This report includes a draft by-law to provide this authority.
BACKGROUND:
Municipalities
currently have the legislated authority to file complaints to the Assessment
Review Board to protect their assessment base when considered necessary. To
ensure that the Town of Markham adheres to a policy of “best practices”, it is
recommended that a by-law be adopted to authorize the Treasurer or designate to
intervene, as necessary, in the assessment appeal process where there are
clearly errors or inconsistencies that require action to protect the interests
of the Town and to protect its assessment base.
OPTIONS/DISCUSSION:
Historically, municipalities
have the right to complain to the Assessment Review Board where it is
considered that its assessment base is at risk. Under the provisions of Section
40(1) and 39.1(8) of the Assessment Act,
municipalities have the right to file a complaint to the Assessment Review
Board regarding the value of a property. Section 227 of the Municipal Act, 2001 provides that officers
and employees of a municipality carry out the duties required under any Act as well as those assigned by the
municipality. The Town of Markham has filed appeals on occasion recently mostly
related to vacant lands considered incorrectly classified by the Municipal
Property Assessment Corporation (MPAC).
Increasingly, litigants
before the Assessment Review Board are contesting the right of municipalities
to file assessment appeals without express municipal by-law authority.
Consequently, it is recommended that to ensure this type of situation is
addressed and to ensure that “best practices” are adhered to, a by-law to
authorize the Treasurer or designate be adopted.
Although it is the
responsibility of the Municipal Property Assessment Corporation (MPAC) to
ensure that the assessed value and classification of property in Ontario are
defended at the ARB, there are instances where a local municipality needs the
ability and authority to intervene, as necessary. In any case where it is
determined a complaint by the Town is necessary, a review and analysis of the
case is completed. It is possible that property specific issues may need to
come before Council as necessary.
It is recommended that the
attached draft bylaw be adopted.
FINANCIAL CONSIDERATIONS:
BUSINESS UNITS CONSULTED AND AFFECTED:
ATTACHMENTS:
Appendix
A: Draft By-law to Delegate Authority to the Treasurer for the Filing
Assessment Complaints.
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Paul
Wealleans, Director, Taxation |
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Andy
Taylor, Commissioner, Corporate Services |
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Q:\Finance and Administration\Finance\SHARED\2004
Finance_Admin Cttee Reports\00483 - Assessment Appeal Authority.doc
A By-law to Delegate Authority to the Treasurer For Filing Assessment and Taxation Complaints
WHEREAS
Sections 40(1) and 39.1(8) of the Assessment
Act, allow a municipality to complain to the Assessment Review Board
(ARB) regarding the assessment value of a property;
AND
WHEREAS Section 227 of the Municipal Act,
2001, requires officers and employees of the municipality to carry
out duties required under any Act and duties assigned by the municipality;
AND
WHEREAS the Council of The Corporation of the Town of Markham considers it
desirable for the purposes of efficient management and service delivery to
delegate to staff the authority relating to assessment and taxation appeals,
including but not limited to commencement and filing of notices of appeal,
attendance before the ARB on behalf of the City, execution of settlement
agreements or withdrawal of any appeal filed by the Town;
NOW
THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF MARKHAM ENACTS AS
FOLLOWS:
1. That the
Treasurer or his or her delegate is hereby delegated the authority to:
a. commence and
file notices of appeal with the Assessment Review Board from time to time, for
properties where the assessment is considered to be too high, too low, wrongly
assessed, incorrectly classified or for properties that have been omitted from
the assessment roll or any other circumstance under the Assessment Act, Municipal Act, 2001 or
related tax regulations;
b. attend before
the Assessment Review Board on assessment or taxation appeals filed by the Town
of Markham and on appeals filed by another person, entity or agent;
c. execute
settlement agreements reached in the course of a taxation or assessment appeal;
and
d. withdraw any appeal
filed by the Town of Markham should it be determined that it is not in the
Town’s best interest to proceed.
2. That the
authority granted herein be in effect for actions with respect to assessment or
taxation appeals filed for 2005 and subsequent years and any appeals filed in
or with respect to previous years, which are not yet completed.
3. That authority
granted herein be in effect for actions with respect
to applications made under Ontario Regulation 399/03.
4. That
notwithstanding any provision of this By-law, the Treasurer or designate may
refer any matter referred to in this By-law to Council for consideration.
READ A FIRST, SECOND AND THIRD TIME AND
FINALLY PASSED THIS ___ DAY OF DECEMBER 2004.
_____________________________ __________________________
Sheila
Birrell, Town Clerk Don
Cousens, Mayor
