Assessment Amendment Act (Improvements for Seniors and the Disabled), 2002 Christopherson, David — Bill 233 (37th Parliament, 3rd Session)

Bill 233, 37-3

Ontario — Bills

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Bill 233, Assessment Amendment Act (Improvements for Seniors and the Disabled), 2002

Christopherson, David

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[37] Bill 233 Original (PDF)

Bill 233 2002

An Act to amend the

Assessment Act to more

fairly permit exemptions from

assessment to benefit senior citizens

and disabled persons

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

Assembly of the Province of Ontario, enacts as follows:

1. Paragraph 22 of subsection 3 (1) of the

Assessment Act , as re-enacted by the Statutes of Ontario, 2000,

chapter 25,

section 2 and amended by 2002,

chapter 22,

section 2, is repealed

and the following substituted:

Improvements for seniors and persons

with a disability

22. All alterations and improvements that are made to a parcel of land

containing an existing residential unit to provide, or the portion as may be

prescribed by the Minister of an existing residential unit renovated to

provide, or the portion as may be prescribed by the Minister of a new

residential unit constructed to provide, accommodation for or improved

facilities for the accommodation of a person of at least 65 years of age or

having a disability who would, but for the accommodation or improved

facilities provided, require care in an institution, if the following

conditions are met:

i. the owner of the property applies to the assessment corporation for the

exemption and the exemption is approved by the assessment corporation,

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

residential units, and

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

care to persons who are at least 65 years of age or who have a

disability.

This paragraph applies to the 2003 and subsequent taxation years.

Commencement

2. This Act comes into force on the day it receives

Royal Assent.

Short title

3. The

short title of this Act is the Assessment

Amendment Act (Improvements for Seniors and the Disabled),

2002 .

EXPLANATORY NOTE

The Bill amends the Assessment Act to extend the exemption from

taxation for certain features of homes built or renovated for elderly or

disabled residents. For example, the requirement in the existing provision

that an alteration must have been commenced after May 15, 1984 is removed, as

is the requirement that the elderly or disabled person currently be residing

in the premises.

Date Bill stage Activity Committee

December 11, 2002

First Reading

Carried

Debates and Progress

First Reading

December

11, 2002

Mr. Christopherson, Mr. Stockwell

Speaker's Ruling

December

12, 2002

Bill ruled to be in order

Second Reading

Committee

Third Reading

Royal Assent :

Coming into force :Royal Assent.

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Document details

Collection	Ontario — Bills
Citation	Bill 233, 37-3
Type	bill
Volume / chapter	p37 s3 bill 233 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	cfbf60167d6152a29602e948150bc8f18d858d50

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