|THE REGIONAL MUNICIPALITY OF PEEL|
|BY-LAW NUMBER 22-2004|
A by-law to repeal By-law 37-2001 and establish a by-law to provide for the deferral of part of a property tax increase for low-income seniors and low-income persons with disabilities.
WHEREAS Section 319 of the Municipal Act, 2001, S.O. 1990, c. 25, 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 a tax increase on property in the residential property class for owners who are, or whose spouses or same-sex partners are, low-income seniors or low-income persons with disabilities;
AND WHEREAS the Council of the Regional Corporation has by resolution passed on May 27, 2004 resolved to enact a by-law providing for such deferrals;
NOW THEREFORE the Council of the Regional Corporation enacts as follows:
1. By-law 37-2001 is hereby repealed.
2. In this by-law:
"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;
"tax increase" has the same meaning as in subsection 318(3) of the Act;
"deferral" means the deferral of part of the tax increase in accordance with this by-law, and "defer" has a complementary meaning;
"eligible deferral amount" means that part of the 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,
a) to whom the person is married, or
b) with whom the person is living outside marriage in a conjugal relationship, if the two persons:
i. have co-habited for at least one year, or
ii. are together the parents of a child, or
iii. have together entered into a co-habitation agreement under section 53 of the Family Law Act;
"same-sex partner" means a person of the same sex with whom the person is living outside marriage in a conjugal relationship, if the two persons,
a) have co-habited for at least one year, or
b) are together the parents of a child, or
c) have together entered into a co-habitation agreement under section 53 of the Family Law Act;
"Treasurer" means the Treasurer of the area municipality within which an eligible property is located.
3. An application may be made by an owner to the Treasurer for a deferral of
a tax increase for an eligible property.
4. (1) An application shall be made annually in the year to which the 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 4(1) may be different in different area municipalities.
(3) An application may be made for the deferral of a tax increase only for the taxation year in which the application is made.
(4) An application shall demonstrate to the satisfaction of the Treasurer that the application meets all requirements established by this by-law including that the application is made in respect of eligible property.
(5) An application shall be in the form required by the Treasurer.
5. A property is an eligible property for the purposes of this by-law if:
(a) it is property in the residential/farm property class;
(b) it is the principal residence within the meaning of the Income Tax Act (Canada), of an owner of the property or of the spouse or of the same-sex partner of an owner;
(c) every owner of the property is either an eligible person or the spouse or the same-sex partner of an eligible person; and
(d) no arrears of property tax are payable in respect of the property.
6. (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, or under the Ontario Disability Support Program Act; and
(b) the person has owned real property within the area municipality for at least one year immediately preceding the date of the application.
(2) No person shall be considered to be an eligible person or the spouse or the same-sex partner of an eligible person for the purposes of an application under this by-law in connection with more than one application in any taxation year.
7. (1) The Treasurer may approve a proper application under this by-law and defer the eligible deferral amount until such time as
(a) the property ceases to be eligible property; or
(b) the owner or owners convey the property by way of a deed or transfer, or enter into any agreement that has the effect of granting the use of or rights in the property directly or by entitlement to renewal for a period of twenty-one years or more.
(2) The eligible deferral amount and the amount of a tax increase shall be determined by the Treasurer in accordance with subsection 318(3) of the Act.
(3) Despite any other provision of this by-law, the eligible deferral amount for one or more taxation years shall not in the aggregate exceed 75% of the assessed value of the eligible property.
(4) A notice of lien giving notice of the amount of the deferral may be registered on title against the land to which it applies.
(5) Upon the termination of a deferral, the eligible deferral amount shall become a debt due and payable to the area municipality.
8. (1) Statutory references in this by-law shall be deemed to refer to those provisions as amended or replaced from time to time.
(2) This by-law may be cited as the "Tax Relief for Seniors and Persons with Disabilities By-law, 2004".
READ THREE TIMES AND FINALLY PASSED
IN OPEN COUNCIL this 24th day of June, 2004.