September 24, 1999
To:Policy and Finance Committee
From:City Clerk, Assessment and Tax Policy Task Force
Subject:Veterans' Clubhouses and Legion Halls - Property Tax Rebates Under Section 442.1 of the Municipal Act
Recommendations:
The Assessment and Tax Policy Task Force recommends that:
(1)the City discontinue the current tax relief program of providing exemptions and grants for the City share of
taxes for Veterans' Clubhouses and Legion Halls;
(2)for 1999, 2000 and 2001, City Council adopt a rebate program under Section 442.1 of the Municipal Act to
provide for the rebate of property taxes representing 100% of the property taxes payable on the clubhouse portion
of the property for the Veterans' Clubhouses and Legion Halls listed in Appendix 1;
(3)the amount of $140,050 allocated in the 1999 Operating Budget under Non-Program Expenditures -
Consolidated Corporate Grants - Legions be transferred to Non-Program Expenditures - Tax Deficiencies;
(4)each veterans' organization receiving a property tax rebate provide annually to the City by September 1 each
year, organizational, operational and financial information in a form satisfactory to the Chief Financial Officer and
Treasurer;
(5)the tax rebate program for Veterans' Clubhouses and Legion Halls be reviewed by June, 2001, with such
review to include examination of the membership and financial status of such organizations to determine the
appropriateness of continuing the tax rebate program;
(6)authority be granted for the introduction of the necessary bill in Council; and
(7)the appropriate civic officials be authorized to carry out the required actions to give effect to the foregoing.
Background:
The Assessment and Tax Policy Task Force, on September 22, 1999, had before it a report (June 21, 1999) from the Chief
Financial Officer and Treasurer respecting Veterans' Clubhouses and Legion Halls - Property Tax Rebates Under Section
442.1 of the Municipal Act, and recommending that:
"1.The City discontinue the current tax relief program of providing exemptions and grants for the City share of taxes for
Veterans' Clubhouses and Legion Halls.
2.For 1999, 2000 and 2001, City Council adopt a rebate program under Section 442.1 of the Municipal Act to provide for
the rebate of property taxes representing 100% of the property taxes payable on the clubhouse portion of the property for
the Veterans' Clubhouses and Legion Halls listed in Appendix 1.
3.The amount of $140,050 allocated in the 1999 Operating Budget under Non-Program Expenditures - Consolidated
Corporate Grants - Legions be transferred to Non-Program Expenditures - Tax Deficiencies.
4.Each veterans' organization receiving a property tax rebate provide annually to the City by September 1 each year,
organizational, operational and financial information in a form satisfactory to the Chief Financial Officer and Treasurer.
5.That the tax rebate program for Veterans' Clubhouses and Legion Halls be reviewed in 2001, with such review to
include examination of the membership and financial status of such organizations to determine the appropriateness of
continuing the tax rebate program.
6.That authority be granted for the introduction of the necessary bill in Council.
7.That the appropriate civic officials be authorized to carry out the required actions to give effect to the foregoing."
The Task Force also had before it a Status Report (September 8, 1999) from the Chief Financial Officer and Treasurer
respecting Veterans' Clubhouses and Legions Tax Rebate - Meeting held on August 30, 1999, and recommending that this
report be received for information.
The Task Force's recommendations are noted above.
City Clerk,
Assessment and Task Policy Task Force
Frances M. Pritchard/fmp
990922.2
TO:Assessment and Tax Policy Task Force
FROM:Chief Financial Officer and Treasurer
SUBJECT:Veterans' Clubhouses and Legions Tax Rebate - Meeting Held on August 30, 1999: Status Report
Purpose:
To provide information to the Task Force on the meeting held on August 30, 1999 between Councillor Adams, Councillor
Nunziata, City Finance staff and representatives from various veterans' clubhouses and legions.
Recommendation:
It is recommended that:
- This report be received for information.
Comments:
At its meeting of June 28, 1999, the Assessment and Tax Policy Task Force deferred consideration of a report dated June
21, 1999 from the Chief Financial Officer and Treasurer regarding tax rebates until its meeting in September 1999 and
requested "its Chair and Councillor Nunziata, in consultation with appropriate officials, to meet with representatives of
veterans' clubhouses and legions to address concerns they may have." On August 30, 1999 a meeting was held at City Hall
to discuss this issue and those attending included: Councillor Adams, Councillor Nunziata, three members of Finance
Department staff and sixteen representatives of various veterans' clubhouses and legions.
The recommendations contained in the June 21, 1999 report were discussed. The main recommendation is that, given the
Provincial Government's refusal to exempt the clubhouses and legions from the education share of taxes (over which it has
control), the City implement a tax rebate program under Section 447.1 of the Municipal Act for total taxes (city and
education portion). The Provincial Government would then reimburse the City for the education portion. The result will be
a complete rebate of property tax for the veterans' clubhouses and legion halls for the tax years 1999, 2000 and 2001.
At the August 30th meeting representatives from the veterans clubhouse expressed a concern regarding the recommendation
that "the tax rebate program for Veterans' Clubhouses and Legion Halls be reviewed in 2001 ...". Staff noted that the time
frame was recommended to conform with the City's overall review of property tax policies which will coincide with the
next Provincial reassessment in 2001. The City has established a Business Reference Group to review tax policies for the
next reassessment and tax rebates will also be included in the analysis.
Most other issues discussed at the meeting were administrative in nature, such as procedures to apply for the rebate for
those that lease properties, development of final procedures for the administration of the rebate program and
communication of those to the clubhouses and legions, ensuring a complete and accurate mailing list is maintained, and the
types of financial information to be provided to the Chief Financial Officer and Treasurer for annual review for a rebate.
Staff addressed these issues at the meeting.
Conclusion:
The consensus from the representatives of veterans' clubhouses and legions at the meeting on August 30, 1999 was support
for the tax rebate program and the recommendations contained in the June 21, 1999 report.
Contact Name:
Paul Wealleans, 397-4208
Giuliana Carbone 392-8065
Wanda Liczyk
Chief Financial Officer and Treasurer
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