Cancellations, reductions, refunds, etc., of taxes
442.(1)An application to the council for the cancellation, reduction or refund of taxes levied in the year in respect of which the application is made may be made by any person, (a) in respect of a property, (i) if, as a result of a change event, as defined in clause (a) of the definition of “change event” in subsection 34 (2.2) of the Assessment Act, during the taxation year, the property or portion of the property is eligible to be reclassified in a different class of real property, as defined in regulations made under that Act, and that class has a lower tax ratio for the taxation year than the class the property or portion of the property is in before the change event, and (ii) if no supplementary assessment is made in respect of the change event under subsection 34 (2) of the Assessment Act; (a.1) in respect of property that has become vacant land or excess land during the year or during the preceding year after the return of the assessment roll; (b) in respect of real property that has become exempt from taxation during the year or during the preceding year after the return of the assessment roll; (c) in respect of a building that during the year or during the preceding year after the return of the assessment roll, (i) was razed by fire, demolition or otherwise, or (ii) was damaged by fire, demolition or otherwise so as to render it substantially unusable for the purposes for which it was used immediately prior to the damage; (d) in respect of a mobile unit that was removed from the municipality during the year or during the preceding year after the return of the assessment roll; (e) who is unable to pay taxes because of sickness or extreme poverty; (f) who is overcharged by reason of any gross or manifest error that is a clerical error, the transposition of figures, a typographical error or similar type of error, but not an error in judgment in making the assessment upon which the taxes have been levied; or (g) in respect of real property which by reason of repairs or renovations could not be used for its normal use for a period of at least three months during the year. R.S.O. 1990, c. M.45, s. 442 (1); 1997, c. 5, s. 60 (1, 2); 2000, c. 25, s. 31 (1); 2001, c. 8, s. 193 (1); 2001, c. 23, s. 159. Exception, vacant land (1.1) No application may be made under subsection (1) in respect of property described in clause (1) (a.1) unless the taxes to be cancelled, reduced or refunded are for 2001 or a subsequent year. 2001, c. 8, s. 193 (2). By-law to provide for exercise by Assessment Review Board of functions of council (2)The council may, by by-law passed on or before the 31st day of December in any year, provide that the Assessment Review Board shall exercise the functions of the council under subsections (7) and (12) and any such by-law shall apply to applications made in and after the year in which such by-law is passed and shall continue so to apply until repealed. R.S.O. 1990, c. M.45, s. 442 (2); 1997, c. 5, s. 60 (3). Certified copies of by-law to registrar and assessment corporation (3)The clerk of the municipality shall forthwith forward certified copies of any by-law passed under subsection (2) and of any by-law passed repealing any such by-law to the registrar of the Assessment Review Board and to the assessment corporation. R.S.O. 1990, c. M.45, s. 442 (3); 1997, c. 23, s. 10; 2000, c. 25, s. 31 (2). Time for making application (4)The application may be made at any time during the year in respect of which the application is made and until the last day of February in the following year and notice in writing of the application shall be given to the clerk of the municipality who shall, if the municipality has passed a by-law under subsection (2), forthwith forward such notice to the registrar of the Assessment Review Board and the registrar shall in turn forthwith forward a copy of such notice to the assessment corporation. R.S.O. 1990, c. M.45, s. 442 (4); 1997, c. 23, s. 10; 2000, c. 25, s. 31 (3). Notice of hearing (5)Notice of any hearing by the council under this section shall be given by mail by the clerk of the municipality to the applicant not less than fourteen days before the date upon which the application is to be dealt with by the council. R.S.O. 1990, c. M.45, s. 442 (5). Application by clerk (6)Where any person who is entitled to apply for the cancellation, reduction or refund of taxes under clause (1) (f) or (g) fails to apply, the clerk of the municipality may apply instead and this section applies with necessary modifications to such application. R.S.O. 1990, c. M.45, s. 442 (6). Powers of council (7)Where the council has not passed a by-law under subsection (2), the council, subject to such restrictions and limitations as are contained in this section, may reject the application or, (a) where the taxes have not been paid, cancel the whole of the taxes or reduce the taxes; (b) where the taxes have been paid in full, order a refund of the whole of the taxes or any part thereof; or (c) where the taxes have been paid in part, order a refund of the whole of the taxes paid or any part thereof and reduce or cancel the portion of the taxes unpaid. R.S.O. 1990, c. M.45, s. 442 (7). Restoration of taxes to tax roll (8)Where a council or the Assessment Review Board has made a decision in any year under subsection (7) to cancel, refund or reduce taxes for that year in respect of a building mentioned in clause (1) (c) and where subsequently the council or the Assessment Review Board, as the case may be, is satisfied that the building has been reconstructed or repaired and has been returned to use prior to the end of that year, the council or the Assessment Review Board, as the case may be, may direct that such portion as it considers appropriate of the tax reduction or of the taxes that were cancelled or refunded be restored to the collector’s roll as taxes owing for that year and such a direction may be made at any time up to the 28th day of February of the immediately following year. R.S.O. 1990, c. M.45, s. 442 (8). Right to hearing (9)No direction shall be made under subsection (8) in respect of taxes on any building without first affording an opportunity to be heard to any person who, according to the collector’s roll, would be chargeable for the taxes if a portion thereof were restored to the collector’s roll. R.S.O. 1990, c. M.45, s. 442 (9). Appeals (10)The provisions of this section respecting an appeal of a decision made under subsection (7) apply with necessary modifications to a direction made under subsection (8). R.S.O. 1990, c. M.45, s. 442 (10). Payment (11)Taxes restored to a collector’s roll for any year pursuant to a direction made under subsection (8) shall, upon notice to the person chargeable therewith, become payable as part of the next instalment of taxes payable by that person in that year following the giving of a notice or demand therefor and where no instalment remains payable in the year following the giving of the notice or demand or where the notice or demand is given in the next following year, the taxes mentioned in the notice shall become due and payable or in arrears, as the case may be, on the fifteenth day following the giving of the notice or demand, and where the notice or demand was given in the next following year interest added under section 419 shall accrue from the date that the taxes became due and payable, or in arrears, and not from the 31st day of December of the year in which the taxes were levied. R.S.O. 1990, c. M.45, s. 442 (11). Hearing and disposition (12)Subject to subsection (13), the council shall hear and dispose of every application not later than the 30th day of April in the year following the year in respect of which the application is made and the clerk of the municipality shall thereupon cause notice of the decision in such application to be given by mail to the persons to whom notice of the hearing of such application was given and such notice shall state thereon that such decision may be appealed to the Assessment Review Board within fourteen days of the mailing of such notice. R.S.O. 1990, c. M.45, s. 442 (12). Idem (13)Where the council has passed a by-law under subsection (2), the Assessment Review Board shall hear and dispose of every application not later than the 30th day of April in the year following the year in respect of which the application is made. R.S.O. 1990, c. M.45, s. 442 (13). Appeals (14)An appeal may be had to the Assessment Review Board by the applicant from the decision of the council or where the council has omitted, neglected or refused to hear or dispose of an application under this section, and such appeal shall be a new hearing. R.S.O. 1990, c. M.45, s. 442 (14). Notice of appeal (15)The person appealing shall personally or by an agent send a written notice of appeal to the registrar of the Assessment Review Board, within fourteen days after notice of the decision of the council has been given by the clerk of the municipality under subsection (12), or, within fourteen days after the 30th day of April, where the council has omitted, neglected or refused to deal with an application under this section. R.S.O. 1990, c. M.45, s. 442 (15); 1997, c. 23, s. 10. Notice of hearing by Assessment Review Board (16)Notice of any hearing by the Assessment Review Board under this section shall be given by mail by the registrar of the Assessment Review Board to the clerk of the municipality and to the applicant not less than fourteen days before the date upon which the application is to be dealt with by the Board. R.S.O. 1990, c. M.45, s. 442 (16); 1997, c. 23, s. 10. (17)Repealed: 1997, c. 29, s. 47 (1). Powers of Assessment Review Board (18)The Assessment Review Board has, in respect of hearings under this section, the same powers as the council has under subsection (7). R.S.O. 1990, c. M.45, s. 442 (18); 1997, c. 29, s. 47 (2). (19)Repealed: 1997, c. 5, s. 60 (4). Proportionate cancellation, refund, etc. (20)A cancellation, reduction or refund under clause (1) (b) shall be for a proportionate part of the taxes based on the number of months in the year during which the exemption existed. R.S.O. 1990, c. M.45, s. 442 (20). Idem (21)A cancellation, reduction or refund under clause (1) (c) shall be for a proportionate part of the taxes based on the number of months in the year or years after the building was razed in respect of which taxes were levied. R.S.O. 1990, c. M.45, s. 442 (21). Notice (22) A copy of any notice of a decision of the council or Assessment Review Board shall be delivered or mailed to the assessment corporation, but failure to comply with this subsection does not invalidate the proceedings taken under this section. 2000, c. 25, s. 31 (4). Note: This Act, as it read on December 31, 1997, continues to apply with respect to an appeal to the Ontario Municipal Board under section 442 commenced on or before December 31, 1997. See: 1997, c. 29, s. 75. Note: Section 442, as it read on December 31, 1997, continues to apply with respect to applications made under that section before March 1, 2000 for the cancellation, reduction or refund of business taxes.For that purpose section 442 shall be deemed to have been amended as provided in the Fair Municipal Finance Act, 1997 (No. 2). However, this does not apply with respect to an appeal under section 442 commenced on or before December 31, 1997. See: 1997, c. 29, s. 76.