THE REGIONAL MUNICIPALITY OF PEEL
BY-LAW NUMBER 59-98
A by-law to provide for the deferral of part of assessment related tax increases for low-income seniors and low-income persons with disabilities.
WHEREAS Section 373 of the Municipal Act, R.S.O. 1990, ch. M.45, as amended (hereinafter referred to as the "Act"), provides that for the purpose of relieving financial hardship, the Council of the Regional Corporation may pass a by-law providing for deferrals of all or part of assessment-related tax increases on property in the residential/farm property class for owners who are low-income seniors or low-income persons with disabilities;
AND WHEREAS the Council of the Regional Corporation has by resolution passed on July 9, 1998 resolved to enact a by-law providing for such deferrals;
NOW THEREFORE the Council of the Regional Corporation enacts as follows:
"applicant" means an individual who makes application for a deferral, and "application" has a complementary meaning;
"area municipality" means the City of Mississauga, the City of Brampton or the Town of Caledon;
"assessment related tax increases" has the same meaning as in subsection 373(3) of the Act;
"deferral" means the deferral of part of assessment related tax increases in accordance with this by-law, and "defer" has a complementary meaning;
"eligible deferral amount" means that part of the assessment related tax increase for the taxation year in which the application is made which is in excess of one hundred dollars ($100.00);
"eligible person" means an individual who meets the requirements of eligibility to receive a deferral in accordance with this by-law;
"eligible property" means property in respect of which an application may be made in accordance with this by-law;
"owner" means an individual who has been assessed as an owner;
"spouse" in relation to a person means a person of the opposite sex,
"Treasurer" means the Treasurer of the area municipality within which an eligible property is located.
3. (1) An application shall be made annually in the year to which the assessment related tax increase to be deferred relates, and prior to a deadline date to be determined annually by the Treasurer.
(2) The deadline date referred to in subsection 3(1) may be different in different area municipalities.
(3) An application may be made for the deferral of an assessment related increase only for the taxation year in which the application is made.
(5) An application shall be in the form required by the Treasurer.
(d) no arrears of property tax are payable in respect of the property.
5. (1) A person is an eligible person for the purpose of this by-law if:
(a) the person is at the time of making the application
(i) 65 years of age or older and eligible for and in receipt of the guaranteed income supplement authorized under Part II of the Old Age Security Act (Canada); or
(ii) eligible for and in receipt of an allowance, benefits or income support as a disabled person or as a person with a disability under the Family Benefits Act, R.S.O. 1990, ch. F.2, or under the Ontario Disability Support Program Act, S.O. 1997, ch.25, Sch.B; and
(b) the person has owned real property within the area municipality for at least one year immediately preceding the date of the application.
6. (1) The Treasurer may approve a proper application under this by-law and defer the eligible deferral amount until such time as
7. (1) Statutory references in this by-law shall be deemed to refer to those provisions as amended or replaced from time to time.
READ THREE TIMES AND FINALLY PASSED IN OPEN COUNCIL this 9th July, 1998.