City of Toronto Act (Tax Deferrals), 2000 — Private Bill PR9 (37th Parliament, 1st Session)

Bill PR9, 37-1

Ontario — Bills

1ST SESSION, 37TH LEGISLA TURE, ONTARIO ELIZABETH II, 2000 Bill Pr9

An Act respecting the City of Toronto Mrs. Mushinski Private Bill 1st Reading June 15, 2000 2nd Reading 3rd Reading Royal Assent Printed by the Legislative Assembly of Ontario EXPLANATORY NOTE

Section of the Municipal Act was enacted in in connection with changes in property tax assessment rules. That

section authorizes certain classes of municipalities to pass by-laws providing relief against assessment-related tax increases on prop- erty in the residential/farm property class. Under that section, municipalities (other than upper-tier municipalities) may pass by-laws providing for the deferral or can- cellation of assessment-related tax increases, and providing for other relief from such tax increases. The tax deferral or cancel- lation and the other relief is available only for property owners who are (or whose spouses or same-sex partners are) low-income seniors or low-income persons with disabilities.

The Bill authorizes the City of Toronto to pass by-laws making this relief available to all seniors. It also authorizes the City to pass by-laws providing generally for tax deferrals to all low-income persons. The by-laws may be made retroactive to January 1, 1998. Bill Pr9

An Act respecting the City of Toronto

Preamble

Definitions Deferral of taxes, low-income persons Relief, seniors Conditions The council of the City of Toronto (the ‘‘City”) has applied for special legislation in respect of the matters set out in this Act. It is appropriate to grant the application. Therefore, Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows: 1. In this Act, ‘‘assessment-related tax increases” has the same meaning as in

section of the Muni- cipal Act; ‘‘municipal taxes” means taxes levied for municipal and school purposes and includes local improvements and other special rates; ‘‘owner” means a person assessed as an owner. 2.

(1) City council may pass a by-law pro- viding for deferrals of all or part of the munici- pal taxes on property in the residential/farm property class for owners who are, or whose spouses or same-sex partners are, low-income persons as defined in the by-law.

(2) City council may pass a by-law provid- ing for deferrals or cancellation of, or other relief in respect of, all or part of assessment- related tax increases on property in the resi- dential/farm property class for owners who are, or whose spouses or same-sex partners are, seniors as defined in the by-law.

(3) A by-law may impose such conditions and restrictions as the council considers appro- priate.

(4) A by-law may be made retroactive to January 1, 1998. (5) Subsections 373 (9) to (12) of the Muni- cipal Act apply, with necessary modifications, with respect to a deferral, cancellation or relief authorized by a by-law. 3.

(1) The amount the City is required to pay to a school board is reduced by the amount of any applicable deferral, cancellation or other relief authorized by a by-law made under

section 2.

(2) The City shall pay a school board its share of any deferred taxes and interest when the City receives payment. 4. The following are repealed: 1. City of North York Act, 1981,

chapter 98. 2. Borough of East York Act, 1983 ,

chapter Pr12,

section 4. 3. City of North York Act, 1983 ,

chapter Pr41. 4. City of North York Act, 1985 ,

chapter Pr13,

section 2. 5. City of North York Act, 1986 ,

chapter Pr32,

section 2. 6. City of York Act, 1995,

chapter Pr5. 5. This Act comes into force on the day it receives Royal Assent. 6. The

short title of this Act is the City of Toronto Act (Tax Deferrals), 2000. Retroactivity Administra- tion and payments Reduction in payments to school boards Same Repeals Commence- ment

Short title

Document details

Collection	Ontario — Bills
Citation	Bill PR9, 37-1
Type	bill
Volume / chapter	p37 s1 bill pr9 bill text 37 1 en pr009.pdf
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	e2bbb901f95c8275f5c385953ff0de21b676e421

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