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THE CORPORATION OF THE COUNTY OF ESSEX <br />BY -LAW NO. 04 -2004 <br />A BY -LAW TO ALLOW THE CANCELLATION <br />OF RESIDENTIAL TAX INCREASES FOR LOW - <br />INCOME SENIORS AND LOW -INCOME <br />PERSONS WITH DISABILITIES IN THE COUNTY <br />OF ESSEX. <br />WHEREAS Section 319 of the Municipal Act 2001, S.O. 2001 c.25 as amended, provides that for the <br />purposes of relieving financial hardship, a municipality, other than a lower tier municipality, shall <br />pass a by -law providing for deferrals or cancellations of, or other relief in respect of, tax increases on <br />property in the residential property class for persons assessed owners who are, or whose spouses or <br />same -sex partners are: <br />a) low income seniors as defined in this by -law; or <br />b) low income persons with disabilities as defined in this by -law. <br />NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE COUNTY OF <br />ESSEX ENACTS AS FOLLOWS: <br />The plan of tax assistance established by this by -law shall be known as the Essex County Tax <br />Assistance Program. <br />2. In this by -law: <br />a) "Tax increases" means for a tax increase beginning in a taxation year in which a <br />general reassessment occurs, the tax increase is the tax increase determined under <br />subsection 318(3); <br />b) "Corporation" means a lower tier municipality within the County of Essex; <br />c) "Date of eligibility" means the first day January in each year; <br />d) "Eligible amount" means the "tax increase" applicable to the residential property <br />portion of the assessment for a property provided that the said `tax increase' for any <br />single year exceeds $50; <br />e) "Eligible person" means a low - income person with disabilities or a low- income <br />senior or the spouse or same sex partner of such eligible person; <br />f) "Low- income person with disabilities" means a person who is in receipt of an <br />increment paid under the Ontario Disability Support Program Act; <br />g) "Low- income senior" means a person who is 65 years of age or older and in receipt <br />of an increment paid under the Guaranteed Income Supplement (GIS) as established <br />under Part II of the Old Age Security Act (Canada); <br />h) "Owner" means a person assessed as the owner of residential real property, and <br />includes an owner within the meaning of the Condominium Act; <br />i) "Spouse" means a person of the opposite sex, <br />a) to whom the person is married, or <br />b) with whom the person is living outside marriage in a conjugal <br />relationship, if the two persons, <br />(1) have cohabited for a least one year, <br />(2) are together the parents of a child, or <br />(3) have together entered into a cohabitation agreement <br />under Section 53 of the Family Law Act; <br />j) "Treasurer" means the Treasurer of the Corporation in which the subject property <br />is located. <br />