TAMRMS#: B06
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Property Tax Relief Requests
Presented by: Greg Dahlen, Senior Manager, Assessment & Taxation Services
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RECOMMENDATION(S)
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That Council review and render decisions on outstanding 2019 requests for property tax relief, as per the sole ability afforded to them as per Section 347 of the Municipal Government Act. Section 203(2) of the Municipal Government Act disallows delegation to administration to make decisions relative to MGA 347 requests, therefore there is no administrative recommendation.
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PURPOSE OF REPORT
To present in summary format, the outstanding 2019 requests for property tax relief, for Council’s consideration.
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 it 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 provide clarity and guidance as to how requests for property tax relief may be deliberated at the Council level.
Requests for property tax relief ...
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