Bill 61, Property Tax Deadline Extension Act, 1998

Versions

B061_E

EXPLANATORY NOTE

The Bill amends the Assessment Act to extend the deadlines for appealing 1998 property assessments to the Assessment Review Board. The amendment to section 40 extends the deadline to October 30, 1998. The amendment to section 35 extends the deadline for 1998 where an assessment is corrected or where there is an assessment or classification under the sections dealing with omissions or supplementary assessments. Those entitled to notice will have at least until October 30, 1998 to appeal.

The Bill also amends sections 444.1 and 444.2 of the Municipal Act. Those sections allow landlords to require tenants with certain existing gross leases to pay parts of the taxes or business improvement area charges. The amendments provide for an alternative method, for 1998, for landlords to require tenants to pay such amounts. Under each of those sections only a single notice will be required instead of two. The deadline for giving the single notice will be October 16, 1998. Special provisions are also made for properties for which the final tax bill or the bill for business improvement area charges was not mailed before September 17, 1998.

Bill 61 1998

An Act to extend the deadlines for appealing property assessments and for giving certain notices relating to taxes and charges on properties with gross leases

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

Amendments to the Assessment Act

1. Section 35 of the Assessment Act, as amended by the Statutes of Ontario, 1997, chapter 29, section 19, 1997 chapter 31, section 143 and 1998, chapter 3, section 9, is amended by adding the following subsection:

1998 taxation year, last day for complaining

(5) The following apply with respect to the 1998 taxation year:

1. Despite subsection (2.1), the last day for a person who is entitled to notice under subsection (1) or (2) to complain under section 40 is the later of,

i. the day that is 90 days after the notice required under subsection (1) is mailed, and

ii. October 30, 1998.

2. Paragraph 1 applies with respect to a complaint even if the complaint was delivered or mailed to the Assessment Review Board before paragraph 1 came into force.

2. Subsection 40 (17) of the Act, as re-enacted by the Statutes of Ontario, 1998, chapter 3, section 10, is repealed and the following substituted:

1998 taxation year, last day for complaining

(17) The following apply with respect to the 1998 taxation year:

1. Despite subsections (2.1) and (2.2), the last day for complaining is October 30, 1998.

2. Paragraph 1 applies with respect to a complaint even if the complaint was delivered or mailed to the Assessment Review Board before paragraph 1 came into force.

Amendments to the Municipal Act

3. (1) Paragraph 1 of subsection 444.1 (1) of the Municipal Act, as enacted by the Statutes of Ontario, 1998, chapter 3, section 29, is amended by striking out "the day this section came into force" in the second line and substituting "June 11, 1998".

(2) Paragraph 4 of subsection 444.1 (1) of the Act, as enacted by the Statutes of Ontario, 1998, chapter 3, section 29, is amended by striking out "the day this section came into force" in the second and third lines and substituting "June 11, 1998".

(3) Section 444.1 of the Act, as enacted by the Statutes of Ontario, 1998, chapter 3, section 29, is amended by adding the following subsections:

1998, special rules

(14.1) The following apply with respect to the 1998 taxation year:

1. Instead of giving the notices necessary under subsection (5) to require the tenant to pay the landlord an amount, the landlord may give the tenant a single notice in accordance with subsection (8) and such a notice may, despite paragraph 2 of subsection (8), be given at any time on or before October 16, 1998.

2. If the landlord gives the tenant a notice in accordance with paragraph 1, the amount is due, despite subsection (6), on the later of,

i. November 15, 1998,

ii. the day the Property Tax Deadline Extension Act, 1998 came into force, and

iii. the date set out in the notice.

3. This subsection applies with respect to a notice even if the notice was given before this subsection came into force.

4. Despite paragraph 3, this subsection does not apply if the tenant would be required, in the absence of this subsection, to pay an amount under this section.

1998, special rules if tax bills are late

(14.2) The following apply with respect to the application of subsection (14.1) with respect to a property if the final tax bill for the property for 1998 has not been mailed by the municipality before September 17, 1998 and a notice that the landlord intends to require the tenant to pay an amount under this section is given in accordance with paragraph 1 of subsection (14.1) but the notice does not set out what is required under paragraph 4 of subsection (8):

1. The tenant is required to pay the landlord an amount if the landlord gives the tenant a notice within 30 days after the final tax bill for the property is mailed.

2. The notice must set out what is required under paragraph 4 of subsection (8).

3. The amount is due, despite subsection (6), on the later of,

i. November 15, 1998,

ii. the day the Property Tax Deadline Extension Act, 1998 came into force,

iii. the date set out in the notice given in accordance with paragraph 1, and

iv. the day that is 30 days after the day the notice given in accordance with paragraph 1 is given.

4. This subsection applies with respect to a notice even if the notice was given before this subsection came into force.

4. Section 444.2 of the Act, as enacted by the Statutes of Ontario, 1998, chapter 3, section 29, is amended by adding the following subsections:

1998, special rules

(9.1) The following apply with respect to the 1998 taxation year:

2. If the landlord gives the tenant a notice in accordance with paragraph 1, the amount is due, despite subsection (6), on the later of,

i. November 15, 1998,

ii. the day the Property Tax Deadline Extension Act, 1998 came into force, and

iii. the date set out in the notice.

3. This subsection applies with respect to a notice even if the notice was given before this subsection came into force.

4. Despite paragraph 3, this subsection does not apply if the tenant would be required, in the absence of this subsection, to pay an amount under this section.

1998, special rules if bills are late

(9.2) The following apply with respect to the application of subsection (9.1) with respect to a property if the bill for the business improvement area charges for the property for 1998 has not been mailed by the municipality before September 17, 1998 and a notice that the landlord intends to require the tenant to pay an amount under this section is given in accordance with paragraph 1 of subsection (9.1) but the notice does not set out what is required under paragraph 4 of subsection (8):

1. The tenant is required to pay the landlord an amount if the landlord gives the tenant a notice within 30 days after the bill for the business improvement area charges for the property is mailed.

2. The notice must set out what is required under paragraph 4 of subsection (8).

3. The amount is due, despite subsection (6), on the later of,

i. November 15, 1998,

ii. the day the Property Tax Deadline Extension Act, 1998 came into force,

iii. the date set out in the notice given in accordance with paragraph 1, and

iv. the day that is 30 days after the day the notice given in accordance with paragraph 1 is given.

4. This subsection applies with respect to a notice even if the notice was given before this subsection came into force.

Commencement and Short Title

Commencement

5. This Act comes into force on the day it receives Royal Assent.

Short title

6. The short title of this Act is the Property Tax Deadline Extension Act, 1998.

Office of the Legislative Assembly of Ontario

Toronto, Ontario, Canada.