17-2001CancelPropTaxRelief - Laserfiche WebLink

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THE CORPORATION OF THE COUNTY OF ESSEX BY-LAW NO. 17-2001 A BY-LAW TO ALLOW THE CANCELLATION OF RESIDENTIAL TAX INCREASES FOR LOW-INCOME SENIORS AND LOW-INCOME PERSONS WITH DISABILITIES IN THE COUNTY OF ESSEX. WHEREAS Section 373 of the Municipal Act, Chapter M. 45 R.S.O. 1990, as amended, provides that the Council of a municipality, other than a lower tier municipality, shall, for the purposes of relieving financial hardship, pass a by-law providing for deferrals or cancellations of, or other relief in respect of, tax increases on property in the residential/farm property class for owners who are, or whose spouses or same-sex partners are: a) low income seniors as defined in this by-law; or b) Iow income persons with disabilities as defined in this by-law. NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE COUNTY OF ESSEX ENACTS AS FOLLOWS: The plan of tax assistance established by this by-law shall be known as the Essex County Tax Assistance Program. In this by-law: a) "Tax increases" means for a tax increase beginning in a taxation year in which a general reassessment occurs, the tax increase is the tax increase determined under subsection 372.2(3); b) "Corporation" means a lower tier municipality within the County of Essex; c) "Date of eligibility" means the first day January in each year; d) "Eligible amount" means the "tax increase" applicable to the residential or farm property portion of the assessment for a property provided that the said 'tax increase' for any single year exceeds $100; e) "Eligible person" means a low-income person with disabilities or a low-income senior or the spouse or same sex partner of such eligible person; 13 "Low-income person with disabilities" means a person who is in receipt of an I increment paid under the Ontario Disability Support Program Act; g) "Low-income senior" means a person who is 65 years of age or older and in receipt of an increment paid under the Guaranteed Income Supplement (GIS) as established under Part II of the OIdAge Security Act (Canada); h) "Owner" means a person assessed as the owner of residential real property, and includes an owner within the meaning of the Condominium Act; i) "Spouse" 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, (1) have cohabited for a least one year, (2) are together the parents of a child, or (3) have together entered into a cohabitation agreement under Section 53 of the Family Law Act; j) "Treasurer" means the Treasurer of the Corporation in which the subject property is located.