View - The Municipality of Lambton Shores

SUPPLEMENTALS ISSUED IN 2012
TAX DOLLARS DISTRIBUTED ACCORDINGLY
MUNICIPAL COUNTY EDUCATION TOTAL REASONING
17,427.39 15,488.57 11,224.75 44,140.71 Tax Class Change / Assessment Reallocation
129.59 117.58 59.50 306.67 Gross Manifest Error / Factual
14,114.95 12,553.09 6,247.38 32,915.42 Severances/Consolidations/Zoning Changes/Misc.
46,510.82 41,578.15 22,794.64 110,883.61 Previously Omitted Assessments /ARB Decisions/Min of Settlement
26,361.87 23,281.80 14,975.67 64,619.34 New Residential Bldgs/New Farm Bldgs/Improvements
104,544.62 93,019.19 55,301.94 252,865.75
Adjustment to Taxes (Writeoffs)
Various sections of the Assessment Act and the Municipal Act allow adjustment to
taxes, which result in a write-off to the taxes originally levied to a tax account.
Section 39.1 of the Assessment Act allows the owner of a property to request the
Municipal Property Assessment Corporation to reconsider the assessment of their
property. Section 40 of the Assessment Act allows an appeal of the property
assessment to the Assessment Review Board.
Section 357 of the Municipal Act allows for the cancellation, reduction, refund of taxes
for properties for various reasons. Several examples are: buildings were destroyed by
fire; demolition of buildings; mobile unit removed from property, a tax class change,
property owner was overcharged due to a gross or manifest error (assessment as
assigned by MPAC was incorrect).
Section 364.1 of the Municipal Act allows for a property tax rebate for vacant
commercial and industrial buildings. The property owner or their authorized
representative must make an application for the portion of property taxes for the vacant
portion of property. If the property meets the eligibility criteria, an industrial property is
entitled to receive a rebate equal to 35% of the taxes applicable; and a commercial
property is entitled to receive a rebate equal to 30% of the taxes applicable.
Section 361.1 of the Municipal Act allows for a tax rebate program for the purposes of
providing relief from taxes on property owned and occupied by eligible charities. This
program is legislated by the Municipal Act and requires the upper tier and single tier
Municipalities to pass a by-law. This rebate program is administered by the lower tier.
The County of Lambton passed the necessary bylaw and also chose to extend this
program to include “similar organizations”, for property owners such as Health Services
and Foundations. The amount of the rebate is 40% of the annualized taxes, plus 40%
of any B.I.A. charges which are applicable to the property.
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