TAMRMS#: B06
17.1
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Property Tax Relief
Presented by: Stephen Bannerman, City Assessor, Financial Services & Information Technology Services
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RECOMMENDED MOTIONS
recommendation
1. 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)
2. That Council review and render decisions on outstanding 2021 requests for property tax relief, pursuant to Section 347 of the Municipal Government Act.
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PURPOSE OF REPORT
To present in summary format, the outstanding 2021 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
As per Section 347(1) of the Municipal Government Act, requests for property tax reductions, cancellations, refunds, or deferrals, must be referred to Council.
ALIGNMENT TO COUNCIL DIRECTION OR MANDATORY STATUTORY PROVISION
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
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. Pursuant to MGA s. 203, only Council can make such a decision, it cannot be delegated.
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 cla...
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