98-28
COUNTY OF ELGIN
By-Law No. 98-28
"A BY-LAW TO ALLOW FOR CANCELLATION OF ASSESSMENT RELATED
RESIDENTIAL TAX INCREASES FOR LOW-INCOME SENIORS AND
LOW-INCOME PERSONS WITH DISABILITIES'
WHEREAS Section 373(1) of the Municipal Act, being Chapter M.45, R.S.O. 1990
as amended by Bill 1 06 and Bill 149 provides that for the purpose of relieving financial
hardship, the council of the municipality, may pass a by-law providing for deferrals or
cancellation of, or other relief in respect of, all or part of assessment related tax increases
on property in the residential/farm property class for owners who are, or whose spouses
are,
ncome seniors as defined in the by-law, or
ncome persons with disabilities as defined in
low
low
a)
b)
the by-law.
n this by-law:
a) "Assessment related tax increase" means tax increases beginning in 1998, the
base year, as defined under Section 373(3) of the Municipal Act, as amended by
provisions of Section 55 of the Fair Municipal Finance Act, 1997 (Bill 1 06) and Section 43
of the Fair Municipal Finance Act, 1997 (No.2) (Bill 149); or tax increases beginning in a
subsequent year and calculated in a similar fashion as 1998 assessment related tax
increases as described in Section 373 above.
1
said
the Corporation of the County of Elgin
c) Eligible amount" means the "assessment related tax increase", provided that
assessment related tax increase for any single year exceeds $200.
means
Corporation'
b)
ncome
ities or a low
d) Eligible person" means a low income person with disabi
senior or the spouse of such eligible person
e) "Low income person with disabilities" means a person who is in receipt of an
increment paid under the Ontario Disability Support Program Act, 1997; or in receipt of a
disability amount paid under the Family Benefits Act (Ontario).
f) Low income senior" means a person who is 65 years of age or older and in receipt
of an Increment paid under the Guaranteed Income Supplement (GIS), as established
under Part II of the Old Age Security Act (Canada).
the County of Elgin
real property, and
ity In
h) "Owner" means a person assessed as the owner of residential
includes an owner within the meaning of the Condominium Act.
municipa
means a lower-tier
Municipality'
g)
Section
"Spouse" means a person of the opposite sex,
a) to whom the person is married, or
b) with whom the person is living outside the marriage in a conjugal
relationship, if the two persons:
i) have cohabited for at least one year,
ii) are together the parents of a child, or
iii) have together entered into a cohabitation agreement under
63 of the Family Law Act.
)
2
2. Subject to the terms and conditions of this by-law, each municipality shall provide,
accept and administer applications for the relief prescribed by this by-law on behalf of the
Corporation
3. Tax relief granted pursuant to this by-law shall be in the form of a cancellation of
the annual amount over $200 (taxpayer is responsible for the first $200 of assessment
related tax increase), provided that:
a) such owner or the spouse of such owner both occupies or occupy the
property in respect of which real property taxes are imposed, as his, her, or their personal
residence
b) such owner or the spouse of such owner or both has or have been assessed
as the owner of the residential real property in the County of Elgin for a period of not less
than one year immediately preceding the date of application for relief.
4. If at any time an eligible person, for which tax relief has been granted pursuant to
this by-law ceases to be an eligible person, all tax relief ceases
5. No tax relief granted pursuant to this by-law shall be allowed to an owner in respect
of more residential real property than one (1) single family dwelling unit in any year.
6. Commencing January 1, 1998, owners who are eligible persons may apply to the
municipality for tax relief with respect to their eligible property, on a form prescribed by the
Corporation for this purpose
the
n which
7 Approval shall be on an annual basis and shall apply to only the year
application is submitted.
be paid in fu
to current taxes only; all arrears must
8. Tax relief approval shall apply
prior to approval.
ng In the year.
10. All applications for tax relief must be in writing on a form prescribed by the
Corporation for this purpose, and must be submitted to the municipality on or before the
last day of November 1998, or the last day of April in subsequent years for which the
application applies. Applications must include documentation in support thereof to
establish that the applicant is an eligible person, and that the property with respect to
which the application is made is eligible property.
tax b
the fina
to
apply
as approved. wi
Tax relief,
9.
1998
1
This by-law shall come Into force on January
11
1998.
1998
day of July,
day of July,
this 21 st
this 21 st
time and finally passed
Mark G. McDonald,
County Administrator/Clerk.
time
and second
READ a third
READ a first