Assessment Amendment Act, 1998 Christopherson, David — Bill 110 (36th Parliament, 2nd Session)

Bill 110, 36-2

Ontario — Bills

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Bill 110, Assessment Amendment Act, 1998

Christopherson, David

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[36] Bill 110 Original (PDF)

B110_E

Bill 110 1998

An Act to amend the Assessment Act

Her Majesty, by and with the advice and consent of the Legislative

Assembly of the Province of Ontario, enacts as follows:

1. Subsection 3 (1) of the Assessment Act , as amended by

the Statutes of Ontario, 1997,

chapter 5,

section 4, 1997,

chapter 29,

section 3, and 1997,

chapter 43,

Schedule F,

section 1, and

Schedule G,

section 18, is further amended by adding the following

paragraph:

Custom-built homes for seniors and handicapped persons

22.1 The features (including additional area) of a custom-built home whose

purpose is primarily to make the home more suitable for an elderly or

handicapped resident. In this paragraph "custom-built home" means a

residential unit designed and built for the purpose of providing

accommodation for a person who would otherwise require care in an institution

and who has attained 65 years of age or is a handicapped person. This

paragraph applies only if,

i. the owner of the custom-built home applies to the Minister for the

exemption and the Minister approves the exemption,

ii. the elderly or handicapped person resides in the custom-built home as

his or her principal residence,

iii. the land is assessed as residential and comprises not more than three

residential units, and

iv. the person occupying the property is not in the business of offering

care to handicapped or elderly persons.

Transition

2. Paragraph 22.1 of subsection 3 (1) of the Assessment

Act applies with respect to the 1999 and subsequent taxation

years.

Commencement

3. This Act comes into force on the day it receives Royal

Assent.

Short title

4. The

short title of this Act is the Assessment Amendment

Act, 1998 .

EXPLANATORY NOTE

The Bill amends subsection 3 (1) of the Assessment Act to add an

exemption from taxation for certain features of homes custom-built for

elderly or handicapped residents. Existing paragraph 22 of subsection 3 (1),

added in 1984, provides a similar exemption but applies only to alterations,

improvements and additions to existing residential units, not to new

custom-built homes. Copyright © 1998

Office of the Legislative Assembly of Ontario

Toronto, Ontario, Canada.

Date Bill stage Activity Committee

December 17, 1998

First Reading

Carried

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Document details

Collection	Ontario — Bills
Citation	Bill 110, 36-2
Type	bill
Volume / chapter	p36 s2 bill 110 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	3aeff1ec2f7645a2be83d031c8bacf0a43141e41

Source file is stored in the law ingest library (html).