07-33
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
"Spouse or same sex partner" means a person
a) to whom the person is married, or
b) with whom the person is living outside the marriage
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
of the Family Law Act.
under
n a conjuga
Section 53
)
h) 'Owner" means a person assessed as the owner of residentia
includes an owner within the meaning of the Condominium Act.
real property, and
g)
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).
MUnicipality" means a lower-tier
mUnlcipa
ity In
the County of Elgin
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)
d) "Eligible person" means a low income person with disabilities or a low
senior or the spouse or the same sex partner of such eligible person
c) 'Eligible amount" means the
any single year exceeds $200
ncome
'tax Increase" provided
that said tax Increase for
b)
a) "Tax increase" means if the total taxes for municipal and school purposes for the
first taxation year for an eligible property exceed its total taxes for municipal and
school purposes for the preceding year, the maximum increase to be considered
under this by-law is the amount of the difference. A tax increase related to an
improvement to the property is excluded from the calculation in the year the
improvement is recognized in the assessed value of the property.
'Corporation
means the Corporation of the County of Elgin
1
n
a)
b)
this by-law:
low
low
ncome seniors as defined in the by-law, or
ncome persons with disabilities as defined in the by-law.
WHEREAS Section 319 of the Municipal Act, 2001, S.D. 2001, c.25, provides that for
the purpose of relieving financial hardship, the council of a municipality, may pass a by-law
providing for deferrals or cancellation of, or other relief in respect of, all or part of a tax
increase on property in the residential/farm property class for owners who are, or whose
spouses are:
AND TO REPEAL BY-LAW NO. 05-34"
FOR LOW INCOME SENIORS AND LOW INCOME PERSONS WITH DISABILITIES
'A BY-LAW TO ALLOW FOR CANCELLATION OF RESIDENTIAL TAX
NCREASES
By-Law No. 07-33
COUNTY OF ELGIN
=
Mark G. McDonald,
Chief Administrative Officer.
READ a third time and finally passed
READ a first
and second
time this
this
13th day of November 2007
13th day of November 2007
12
THAT By-Law No. 05-34 be and is hereby repealed
11
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
last day of April for which the application applies. Applications must include
documentation in support thereof to establish that the applicant is an eligible person,
that the property with respect to which the application is made is eligible property.
This by-law shall come Into force and
take effect
upon
its passing
and
the
9
8. Tax relief approval shall apply to current taxes only; a
prior to approval
Tax
relief,
as approved
wi
apply to
the fina
tax b
ng In the year.
7 Approval shall be on an annual basis and sha
application is submitted.
arrears must be paid in fu
apply to only the year
n which the
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
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.
4 f 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
b) such owner or the spouse or the same sex partner 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 (1) year immediately preceding the date of
application for relief.
a) such owner or the spouse or the same sex partner of such owner occupies or
occupy the property in respect of which real property taxes are imposed, as his, her,
or their personal residence;
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 a tax increase),
provided that:
2
Tax Increase
For Office Use Only:
Roll Number
Certify that the Information
Note
have provided is correct
You may require a note from your Ontario Disability Support worker stating that you
do receive a disability supplement if it is not clearly identified on the cheque stub.
Current Ontario Disability Support Program
see note
Copy of previous year's income tax return -
of information slips
o
ncluding copies
o Low Income Person with Disabilities
Proof of Income Supplement:
One of the following: 0
cheque stub -
o
o
o
o Low Income Senior
Proof on Income Supplement:
One of the following: 0
Current Old Age Security cheque stub showing Guaranteed
Income Supplement
Copy of Guaranteed Income Supplement Eligibility Form
Copy of previous year's T 4 OAS
Copy of previous year's income tax return -
of information slips
ncluding copies
Eligibility does not apply to:
1. Increases to taxes that
property.
relate d
rectly
to
mprovements
to
the principa
residence
Eligibility applies to only:
1. Residential property
2. One (1) principal residence property
3. Tax increases over $200. You must pay the first $200 of a year over year tax Increase
Your local Treasurer will calculate the increases that may be eligible.
Criteria to qualify for cancellation. You must qualify under at least one of the following:
1. Low income senior - must be receiving the Guaranteed Income Supplement on
Age Security
Low income
Supplement
Spouse or
disabilities
3
same
sex partner
of
a
low
ncome
senior
or
low
ncome
person
with
2
person
with
disabilities
must
be
receiving
an
Ontario
Disability
Old
MUNICIPALITY:
DATE:
NAME:
ADDRESS:
REGISTERED OWNER OF PROPERTY:
o As above, or
o
Please note:
You must apply annually for tax relief on or before the last day of April
for which the application applies.
LOW INCOME SENIORS & LOW INCOME PERSONS WITH DISABILITIES
APPLICATION FOR TAX RELIEF
3