TAMRMS#: B06
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Property Tax Relief Requests
Presented by: Diane McMordie, Diane McMordie, Director, Finance & Assessment/CFO
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RECOMMENDED MOTION
recommendation
That Council go in camera to consider outstanding 2020 requests for property tax relief, pursuant to s. 17 of the Freedom of Information and Protection of Privacy Act (requirement to maintain confidentiality of personal information)
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PURPOSE OF REPORT
To present in summary format, the outstanding 2020 requests for property tax relief, for Council’s consideration pursuant to the discretion given to Council under s. 347 of the Municipal Government Act. Section 203(2)(d) of the Municipal Government Act stipulates that Council must directly exercise its discretion under MGA 347, this cannot be delegated to the CAO or to a Council committee.
ALIGNMENT TO PRIORITIES IN COUNCIL’S STRATEGIC PLAN
N/A
ALIGNMENT TO LEVELS OF SERVICE DELIVERY
Service Name: Tax Account Administration
Service Definition: Administration of the annual and supplementary tax levy, pre-authorized payment system, schools support declarations, property tax collection process, and land title office changes.
Service Component: Not applicable
Current Service Level: Not applicable
ALIGNMENT TO COUNCIL DIRECTION OR MANDATORY STATUTORY PROVISION
As per Section 347(1) of the Municipal Government Act, requests for property tax reductions, cancellations, refunds, or deferrals, must be referred to Council.
BACKGROUND AND DISCUSSION
Section 347(1) of the Municipal Government Act permits Council the discretion to cancel or reduce tax arrears, cancel or refund all or part of a tax, or defer the collection of a tax, for a particular taxable property, or class of taxable property, if Council considers it equitable to do so.
Council must exercise this discretion in an equitable and transparent manner, as any cancellation, reduction, or deferral has a financial consequence to the City. Policy C-FS-15 has been established to...
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