Property owners dinged twice





The City of Winnipeg plans to launch an internal review after auditors discovered a local developer was able to collect

$250,000 by effectively double-charging property owners for land-drainage work.
In a damning report, city auditors uncovered a total of eight cases where developers used an obscure mechanism called an

“inside-development local improvement” to collect money from property owners without providing anything in return.
The auditor’s report, published by the city late Friday, looked into Winnipeg’s local improvement process, which allows

citizens or developers to initiate construction projects that otherwise wouldn’t be included in the city’s infrastructure

plans. Local improvements typically involve small projects, such as sidewalk paving or decorative street lamps.
Under a local improvement, the city or a contractor conducts the work up front and adds the cost to property tax bills. City

auditors examined 148 such improvements between 2005 and 2009, including 84 initiated by developers.
In eight of these cases, developers — none identified by name — received city approval to begin local improvements for

land-drainage work on parcels of land owned entirely by the developer. In these cases, the eventual buyers of the properties

had no idea they would begin paying additional property taxes and got nothing in return, the auditors contend.
“Under the arrangement in question, the sole benefit of the tax goes to the developer because all of the local improvement

taxes are remitted back to the developer,” audit manager Bryan Mansky writes.
“We believe it is quite reasonable to assume that the final property owner may pay for the cost of the infrastructure

elements twice: once in the lot price and then again through the local-improvement taxes imposed.”
He and his fellow auditors “were unable to ascertain the reason for this type of arrangement,” which does not appear to exist

in other Canadian cities.
Even in Winnipeg, “inside development local improvements” are rare. The city approved no such arrangements between 1975 and

2002, when a developer succeeded in imposing extra taxes to pay for land-drainage sewers at a downtown infill project, the

auditors write.
The same developer requested this clause be added to development agreements seven times between 2002 and 2006. That year, a

city property official finally challenged a request for a local improvement levy on land-drainage sewers for a new

subdivision.
Land drainage is considered basic infrastructure, not an improvement, the official argued. But the developer successfully

argued a precedent had been set.
The developer also said the arrangement would make the resulting properties more affordable for young families. Auditors

found this wasn’t the case, since the properties were eventually assessed at $340,000, well beyond the range of many

first-time homebuyers. There was also no evidence the tax was used to reduce the price of the lots.
In this one instance, the developer gained an additional $250,000 after each homebuyer was slapped with an additional $2,036

worth of property taxes. This cost should have been included in the lot price, the auditors suggest.
“Since the installation of the basic infrastructure elements was already specifically required by the development agreement,

there is no additional benefit provided to the new property owners,” the report states.
City auditor Brian Whiteside declined to name the developer. The only way purchasers of his properties would know they were

about to pay for basic infrastructure twice was if their lawyer phoned Winnipeg’s senior local improvement clerk, the

auditors write.
Council was also left in the dark. The auditors found eight cases where the “inside-development” clause was added to

development agreements without council approval.
City council property chairman Jeff Browaty (North Kildonan) said the city will probe all of these cases and pledged to head

the review.
“If at some point council didn’t know about it, that’s a problem,” he said, but he also said individual city councillors

“sometimes do their own thing” with developments.
Browaty declined to name those councillors.
The property chairman also said he knows of Winnipeg subdivisions where all of the basic infrastructure has been put in as

local improvements. New standards must be created to improve transparency, he said.
“If at some point in time a purchaser is purchasing a property and there’s something they’re not being told openly and

honestly and the assessment hasn’t come through, that’s also a problem,” Browaty said. “We’re going to make things a little

more consistent across the board.”
The auditors’ report came before city council’s executive policy committee in July 2010, but Mayor Sam Katz’s inner circle

chose to lay it over until November. EPC approved the report on March 16. It comes before council as a whole on March 23.

http://www.winnipegfreepress.com/local/property-owners-dinged-twice-118349194.html

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Home reno tax credit expires

Some big-box home renovation stores stayed open later than usual Sunday night to accommodate Canadians hoping to take advantage of the federal Home Renovation Tax Credit.

Consumers had until midnight to buy eligible supplies to claim the tax break before the program ended.

The Canada Revenue Agency said building materials that arrived at homes before the deadline would qualify for the credit. Those materials don’t have to be installed before the deadline — just purchased.

Homeowners were reminded that only work completed before the deadline could be claimed on a property owner’s 2009 income tax return.

The 15 per cent tax credit applied to expenditures of between $1,000 and $10,000, with a maximum credit of $1,350.

The program covered homes and cottages inhabited by the person making the claim at some time during the past year. It also applied to improvements to common areas in condominium buildings.

The credit was introduced last January to help stimulate the economy during the recession.

Read more: http://www.cbc.ca/consumer/story/2010/01/31/home-reno-tax.html#ixzz19tAeirCg

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Prepare to get hosed

Education Minister Nancy Allan has signalled that property owners should prepare to be hosed by education tax increases this year.

Ms. Allan, of course, did not frame the signal in those words — she said this week that the government will not order school divisions to freeze tax rates — but it cynically amounts to the same thing.

Ms. Allan has not been long on the job. But she has been on the job long enough to know that a perfect storm is gathering around education property taxes, one from which she should be seeking to shield taxpayers. But instead, she declares it’s every school division for itself.

The perfect storm starts with the divisions, which have been agreeing to pay more teachers much more money to teach ever fewer children. Contract settlements have reached several times the rate of inflation, the most recent at 4.8 per cent, which will quickly become the norm for all. Why the settlements are so high is anybody’s guess in the current economic climate. But given the current economic climate — the government, which promised a balanced budget last spring, is already $600 million in deficit — the province is not going to be paying those wage increases, which leaves the hapless property owner, as Ms Allan must know.

To complicate — or is that implicate? — the situation, tax assessments this year have climbed on average 67 per cent under the recent reassessment. That dramatic rise, however, should not lead to a dramatic increase in property taxes. If everyone follows the City of Winnipeg’s policy of cutting mill rates by a 67 per cent equivalent to offset the expanded assessment base, a tax grab by stealth will not occur. That’s a policy, however, that the school divisions have ignored in the past, claiming to have frozen tax (mill) rates knowing that they would raise more lucre anyway. In 2002, for example, Winnipeg division raked in an extra $8 million under the scheme.

And what are taxpayers getting for this? The NDP government in its wisdom refuses to require standardized tests so there is no way of knowing. All we know is that in the absence of data, the province has reduced the school year from 200 days to as low as 193 to placate Labour Day vacationers, and it has guaranteed teachers that 10 of those days will be set aside for professional development.

At the same time, there are 136 more teachers on the job, in part because the government did not want to appear soft on obesity and declared that the reduced time in class should be further reduced by sending students to the gym.

So why is Ms. Allan ignoring all this and refusing to freeze education taxes? Because, while she’s a new minister, she is playing the same cynical game as the old ministers.

The government needs money, now more than ever, to cover the fact that its spending problems are bigger than its revenue problems in these tough times. Giving the green light to school divisions relieves the government of its responsibility to properly fund public education, as opposed to public education tax rebates.

But even more cynical is that, while the government refuses to accept responsibility, it hectors and lectures school trustees for raising property taxes in the absence of sufficient provincial funding.

Which is what Ms. Allan announced — she will not freeze taxes, she instead will pass judgement when taxes are raised.

So prepare to get hosed. But don’t blame the boards. This is the minister’s doing.

http://www.winnipegfreepress.com/opinion/editorials/prepare-to-get-hosed-81060087.html

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Complex society means time to update funding system for cities

Urban areas in Canada are funded by three generators of revenue:

  • Grants from senior governments
  • Fees and fines
  • Property taxes

It has been a system that operated well for years and had funded lots of things such as roads, sewers, water and a few other similar items.

Unluckily, that system does not work with the complex society we have right now. We anticipate more from our cities. We expect transit services for those with no transportation of their own, welfare for our poorest citizens, parks and pools for our recreation, and a whole host of other services and regulations that have become indispensable in our society.

Setting a city budget is never simple. Council Members, who are not fiscal experts, have to wade through thousands of pages of papers set up by city staff in a few weeks, all the while facing tremendous political pressure from citizens to keep taxes low while retaining or improving the services demanded by these same taxpayers. The expectation of citizens has also become a factor. People want services in their area such as parks and pools and they expect that the city will provide them in their areas.

The notion that the needs of a modern municipality can be met with an 18th century property tax system is absurd. Property taxes make no distinction between the ability of a property owner to pay and the value of the land that he owns. The apocryphal widow on a fixed income who is barely scraping by being forced to give up her home because of a property tax increase has become a far more real possibility.

Income tax, regardless of how much we hate it, has at least the benefit of being based on your ability to pay the tax. If you don’t make a large income, you pay little or no tax; if you make lots of money, you pay more tax. Of course, this system has its flaws as well, but it does not force people out of their homes.

Of course, cities would compete against each other to have low tax rates — or better services with higher taxes as they do now to a certain extent with property tax levels.

An even better reason to go for a municipal income tax is an immediate reduction in property tax levels. With the new income tax, property taxes could go back to funding only stable infrastructure costs. This would give property owners a break while these same property owners pay increased income taxes based on ability to pay that tax.

As with any system, there would be winners and losers. However, any change would probably be an improvement over the mess that we are currently in.

http://www.brantfordexpositor.ca/ArticleDisplay.aspx?e=1702503

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Your 2010 reassessment notice

You will have received one or more of the following types of assessment notices:

•a real property notice for buildings and land
•a personal property notice for certain equipment or machinery
•a business notice, if you operate a commercial enterprise and your municipality levies a business tax or fee

This updated assessment may affect your 2010 property taxes. Please take a few minutes to review your notice, including the important information on the back.

The Manitoba Government is reducing property taxes across the province by:

•increasing the Education Property Tax Credit since 1999, to $650 in 2009.
•eliminating the Education Support Levy on residential property, saving residential taxpayers $100 million annually.
•increasing the Farmland School Tax Rebate to 75% in 2009 from 33.3% in 2004.

Why has my property been reassessed?

Under provincial legislation, all properties across Manitoba are being reassessed regularly to:

•ensure taxes are fairly shared according to the assessed value of owned or leased properties.
•ensure assessed values keep pace with real estate market conditions.
•help property owners understand and evaluate their assessments.

When does this new assessment become effective?

The new assessment becomes effective in 2010, and will be used on your 2010 property tax statement. Assessment notices are being mailed well in advance of the 2010 tax year to benefit:

•you as a property owner, as you will have more time to review your assessment and discuss it with an assessor.
• your municipality, as there will be more time to finalize assessments before the final roll is needed for tax purposes in 2010.

How can I get more information about assessments?

On the Internet

You can obtain assessment information via the Internet at www.gov.mb.ca/assessment where you will find:

•answers to frequently asked questions
•assessments of all properties in Manitoba except in Winnipeg (Winnipeg assessments are available at www.winnipegassessment.com)

Meet an assessor in a community near you

As well as being available at our offices, assessors will hold Open Houses in many communities, offering you a convenient opportunity to discuss your assessment. Dates and locations for the Open Houses are listed on the back of this brochure.

Property Tax Assessments to be Mailed Soon

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2010 Property Tax Reassessment Notice: WHY? WHEN? HOW?

WHY?

Under provincial legislation, all properties across Manitoba are being reassessed regularly to make sure that taxes are fairly shared according to the assessed value of owned or leased properties. This is also done to ensure that the assessed values keep pace with real estate market conditions and help property owners understand and evaluate their own assessments.

WHEN?

The new assessment becomes effective in 2010, and will be used on your 2010 property tax statement. Assessment notices are being mailed in advance of the 2010 tax year. This action will benefit you as a property owner, as you will have more time to review your assessment and discuss it with an assessor. It is advantageous for the municipality too, as there will be more time to finalize assessments before the final roll is needed for tax purposes in 2010.

HOW?

Conveniently, you can get your assessment information online by visiting www.gov.mb.ca/assessment. Here, you’ll be informed about the assessment of all properties in Manitoba except in Winnipeg (Winnipeg assessments are available at www.winnipegassessment.com). You will also find answers to frequently asked questions.

Another way is to personally visit an assessor in a community near you. Assessors will hold Open Houses in many communities, offering you a convenient opportunity to discuss your assessment.

Property Tax Assessments to be Mailed Soon

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When Does this New Assessment become Effective ?

The new assessment becomes effective in 2010, and will be thus used on your 2010 Property Tax statement. Assessment notices are being mailed via Canada Post well in advance of the 2010 ( two thousand ten) tax year to benefit:

- You as a property owner , as you will have more time to properly view and evaluate as well as discuss your property tax assessment and assessments with an assessor
- your municipality, as there will be more time to finalize assessments before the final role is needed for tax and taxation purposes in the year of 2010

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