Assessment Amendment Act, 1999 Christopherson, David — Bill 33 (36th Parliament, 3rd Session)

Bill 33, 36-3

Ontario — Bills

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Bill 33, Assessment Amendment Act, 1999

Christopherson, David

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[36] Bill 33 Original (PDF)

Bill 33

Bill 331999

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,

Schedule G,

section

18 and 1998,

chapter 28,

section 66, is further amended by adding the

following paragraph:

Custom-built homes for seniors and handicapped persons

22.1The 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 2000 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, 1999 .

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.

Date Bill stage Activity Committee

May 4, 1999

First Reading

Carried

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Document details

Collection	Ontario — Bills
Citation	Bill 33, 36-3
Type	bill
Volume / chapter	p36 s3 bill 33 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	d56b1e7bb2ffb8e147715343ea4e74f590bf01d6

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