Tax Reduction on Destroyed Property Policy (Policy 50, 2025) — full text

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MuV\,tctpC!Lttt, of Shelburne 50.1 Authority Policy Number 50 TAX REDUCTION ON DESTROYED PROPERTY This policy has been developed pursuant to s.69A (1) of the Municipal Government Act. 50.2 Purpose To establish a uniform policy for the reduction or reimbursement of overpaid taxes on properties where buildings are destroyed or partially destroyed by fire, storm or otherwise and the assessment of the property does not reflect that the building has been destroyed or partially destroyed. 50.3 Applicability This Policy shall apply to property upon which a building has been destroyed or partially destroyed by fire, storm or otherwise that has not been directly caused by actions or willful neglect of the owner of the property or any tenant thereof. For the purpose of this Policy, a building is destroyed or partially destroyed where all or a portion is unfit for any occupation and must be substantially reconstructed. 50.4 Policy Details a. For the purpose of the Policy "taxes" includes all applicable area rates which are calculated by reference to assessed values. b. A taxpayer may submit a written request to the Director of Finance asking for a reduction in, or reimbursement of, their taxes, if their property has been destroyed or partially destroyed by fire, storm or otherwise. The request shall have a sworn Declaration confirming the date, cause and extent of the destruction, the location of the property and eligibility pursuant to section 50.4c of this Policy. c. This reimbursement or reduction shall only apply to owners who have no intention of repairing the structure within 6 months of the application date. Tidying up or securing a fire site to avoid injury, unsightliness or further deterioration of the property shall not be deemed a repair for the purposed of this section. d. Upon receipt of the request the Director of Finance shall submit a written request to the Provincial Director of Assessment to value the property. e. The Municipality of Shelburne may ask the Building Inspector to confirm the complete destruction of the building(s) and/or the Fire Chief to confirm the building(s) was destroyed or partially destroyed by fire, confirming the date, extent of destruction, and location of the property. f.. The Director of Finance will then prorate and apply the tax reduction, based on the difference between the valuation and the original assessment, for the remaining portion of the taxation year, between the date of the destruction and March 31 of the same taxation year. g. The Director of Finance can seek approval from the CAO for a reduction of up to $500 in taxes payable on the destroyed building. Reductions of over $500 require approval by Council. h. If the destruction is too late to be reflected in the annual assessment cut-off date of December 1 for the following taxation year, then the tax reduction shall be in effect for that following taxation year as well. i. The tax reduction shall not follow into future years as the taxpayer has the option of appealing their assessment if it continues to reflect pre-destruction values. j. If the destruction occurred during the 12 months immediately preceding the adoption of this Policy, the application for a tax reduction must be submitted within 6 months of the date this Policy is adopted. In all other cases the application must be submitted within six months of the date the destruction occurred. k. The Director of Finance may revoke any tax reduction granted pursuant to this Policy if any aspect of the Declaration made pursuant to section 50.4b is found to be inaccurate or is not adhered to, in which case the full amount of the taxes which would otherwise have been payable shall become due and payable forthwith, plus interest. I. This Policy comes into force upon adoption. THIS IS TO CERTIFY that the Council of the Municipality of the District of Shelburne duly passed the policy respecting Tax Reduction on Destroyed Property on the 10th day of May, 2021. SIGNED t Warden CAO Approved by Council: May 10, 2021 Effective Date: May 10, 2021 Amended Date: March 26, 2025 - S0.4(b) refers to 4.0c and should be 50.4c - 50.4 (k) refers to 4.0b and should be 50.4b - Update application as follows: - Address to PO Box 280, 414 Woodlawn Drive, Shelburne, NS, BOT 1 WO. - Remove word area rate in the declaration statement. - Add wording to the declaration: 'I declare that I have no intention of repairing the structure within 6 months of this application date'. PROPERTY TAX REDUCTION DAMAGE TO BUILDING APPLICATION FORM Please complete and return to the Municipality of the District of Shelburne, PO Box 280, 414 Woodlawn Drive, Shelburne, NS, BOT 1 WO. Please attach a copy of the Tax Bill or Assessment Notice. Assessed Owner ___________________________ _ Assessment Account Number ______________________ _ Property Location (please use civic address} __________________ _ Applicant ______________________________ _ Mailing Address ____________________________ _ Contact Information --------------------------- Date Damage Occurred (Month/Day/Year} __________________ _ Type of Damage (Fire, wind, etc.} ______________________ _ Please attach a brief explanation of the situation that occurred (attach copies of any outside information such as Fire Department, Insurance, etc.} I hereby request Municipal Council to consider a reduction in taxes on the above noted property based on the information provided. I declare that I have no intention of repairing the structure within 6 months of this application date. I also declare that the information contained in the application is true and correct to the best of my knowledge. Any approved reduction does not cover, tax arrears, or related interest charges. Signature Date OFFICE USE ONL V Assessed Value of Building Destroyed ______ _ Related Current Taxes ____ _ Remaining months in taxation year after loss ______ Extent of Damage __ ___ _ Total Dollar Value to credit to the AAN ____________________ _ Tax Clerk: ______________ Date: ______________ _ Director of Finance: ___________ Date: _____________ _ CAO: __________________ Date: ___________ _