TAMRMS#: B06
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2019 Supplementary Assessment Bylaw (1st, 2nd and 3rd Readings)
Presented by: Greg Dahlen, Senior Manager, Assessment and Taxation
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RECOMMENDATION(S)
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That Bylaw 11/2019, being the 2019 Supplementary Assessment Bylaw, be read a first time.
That Bylaw 11/2019 be read a second time.
That unanimous consent be given for consideration of third and final reading of Bylaw 11/2019.
That Bylaw 11/2019 be read a third and final time.
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PURPOSE OF REPORT
If a municipality wishes to require the preparation of supplementary assessments for improvements, Council must pass a supplementary assessment bylaw authorizing the assessments to be prepared for the purposes of imposing a tax. The bylaw must be passed by May 1 of the tax year in question.
ALIGNMENT TO PRIORITIES IN COUNCIL’S STRATEGIC PLAN
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ALIGNMENT TO LEVELS OF SERVICE DELIVERY
N/A
ALIGNMENT TO COUNCIL DIRECTION OR MANDATORY STATUTORY PROVISION
The bylaw is being brought forward to comply with the section 313 of the Municipal Government Act, which requires a municipality to pass a supplementary property assessment bylaw annually, prior to May 1, to authorize the municipality to carry out a supplementary assessment. The purpose and format of this bylaw remains the same as its predecessor.
BACKGROUND AND DISCUSSION
A municipality may prepare a supplementary assessment for any improvements, that are completed or occupied during the current taxation year that were not included in the current year’s assessment and tax notice. The supplementary assessment and tax notices include any assessment that has been placed on the property as a result of new buildings (improvements) completed and/or occupied. A supplementary assessment applies only to improvements, and not to land.
Supplementary assessments will be sent out in August and October 2019. They typically apply to new houses, condominiums, warehouses, or commercial buildings that were unfinished as of December 31, 2...
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