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By-law No. 2009-038 THE CORPORATION OF THE MUNICIPALITY OF BAYHAM BY-LAW NO.2009-038 BEING A BY-LAW TO Ate'ESTABLISH A PROGRAM TO PROVIDE TAX REDUCTIONS FOR ELIGIBLE HERITAGE PROPERTIES. WHEREAS Section 365.2 of the Municipal Act, 2001, as amended authorizes a municipality to pass a by- law to establish a program to provide tax reductions and/or refunds in respect of eligible heritage properties; AND WHEREAS the council of the Municipality of Bayham deems it advisable and in the public interest to provide financial assistance as an incentive to encourage property owners to renovate, restore and maintain heritage buildings within the Municipality of Bayham; NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE MUNICIPALITY OF BAYHAM HEREBY ENACTS AS FOLLOWS: Defmitions L In this by-law: "contravention" means an offence under a municipal by-law, Act or regulation for which enforcement proceedings have been commenced that relates specifically to the building or land for which a Heritage Tax Reduction is sought or given. "council" shall mean the Council of the Municipality of Bayham. "eligible heritage property"means land or buildings or a portion thereof that is (i) located in the Municipality of Bayham (ii) designated under Part IV of the Ontario Heritage Act or is part of a heritage conservation district under Part IV of the Ontario Heritage Act; and (iii) subject to a heritage easement agreement with the Municipality under section 22 or 37 of the Ontario Heritage Act; and that complies with the additional eligibility criteria set out in this by-law. "heritage property tax reduction"means the amount of property tax reduction in respect of an eligible heritage property. "lower tier municipality" has the same meaning as in section 1 of the Municipal Act, 2001; "MPAC" means the Municipal Property Assessment Corporation. "Municipality"means the Corporation of the Municipality of Bayham. "owner(s)" includes a corporation,a partnership, and the heirs,executors, administrators and other legal representatives of a person to whom the context can apply according to law. "person(s)" includes a corporation, a partnership and the heirs, executors, administrators and other legal representatives of a person to whom the context can apply according to law. Valuation and Distribution 2. The amount of a heritage tax reduction shall be 30% of the taxes for the municipal and school purposes levied in the property that are attributable to: (i) the building or structure or portion of the building or structure that is the eligible heritage property; and (ii) the land use in connection with the eligible heritage property as determined by the Municipality. -2.. 3. Subject to the conditions set out in this by-law, one heritage tax reduction may be paid annually for each eligible heritage property in the property tax class of Residential, Commercial and Industrial as defined by the Assessment Act, RSO 1990, c.A.31 and Ontario Regulation 282/98 there under, as amended. 4. Without restricting section 3 above, the heritage tax reduction may first be applied to any outstanding property taxes. 5. MPAC, at the request of the Municipality, shall determine the portion of the property's total assessment that is attributable to the eligible heritage property. Eligibility Criteria 6. In order to be eligible to apply for a heritage tax reduction, owners of the subject properties must provide proof, satisfactory to the Treasurer of the Municipality of the following: (i) the property has been designated as a property of cultural heritage value or interest under Part IV of the Ontario Heritage Act or it must be part of a heritage conservation district under Part IV of the Ontario Heritage Act; and (ii) is subject to a heritage easement agreement under section 22 or 37 of the Ontario Heritage Act; and (iii) the heritage easement agreement referred to in subsection (ii) above must be registered against the eligible heritage property by December 31 of the taxation year for which relief is sought; and (iv) the eligible heritage property is not the subject of contraventions, work orders or outstanding municipal requirements; and (v) meets all of the following criteria to the satisfaction of the Administrator (a) meets municipal requirements to designate the property as a property of heritage value or interest under Part IV of the Ontario Heritage Act and has been designated as such by the municipality; and (b) be in a good and habitable condition. (vi) there are no outstanding municipal fines, arrears of taxes fees or penalties assessed against the applicant. 7. All applications must include the following to be considered for the tax reduction program: (i) Heritage easement agreement approved by council. (ii) Photographs of all elevations of the eligible heritage property. (iii) Proof of insurance on the eligible heritage property. 8. The application will cover the current year as long as the property remains an eligible heritage property. Renewal of the heritage tax reduction must be made annually. The application must be made on or before February 28 in the year following the year for which the relief is sought. An application fee of 20% of the annual heritage tax reduction for the initial year of application shall be deducted from the heritage tax reduction once calculated. An application fee of 10% of the annual heritage tax reduction shall be deducted from the heritage tax reduction for each renewal application. Limitations and Restrictions 9. The heritage tax reduction program set out m this by-law is subject at all times to the availability of funding for the program. Nothing in this by-law requires the Municipality to provide funding for this program and the heritage tax reduction contemplated by this by-law may be eliminated by council through repeal of this by-law at any time with no notice whatsoever to affected persons. 10. The heritage tax reduction program is subject to any regulations that the Minister of Finance may make governing by-laws on tax refunds and reductions for heritage properties. 11. Where multiple easement and/or preservation and maintenance agreements are registered on one parcel of land, multiple refunds will not be provided in respect of the same heritage features. -3- 12. Upon application, the owner must consent to the Municipality conducting an inspection of the interior and exterior of the eligible heritage property at any reasonable time, if required, to ensure the relevant heritage easement agreement is being complied with and to ensure that the eligibility criteria can be met. 13.No heritage tax reduction will be given under this by-law where the Municipality determines that the relevant heritage easement agreement is not complied with to the satisfaction of the Municipality. 14. Heritage tax reductions shall be calculated using the assessed value of the property as returned for the taxation year for which the application is made. 15. If the assessment of a property for a year changes as a result of proceedings under the Assessment Act or Municipal Act, 2001 or a judicial decision, the heritage tax reduction shall be recalculated using the new assessment and the tax rill for the year shall be amended to reflect the determination. The Municipality may set off any amount in favour of the Municipality against any refund to be paid to the owner as a result of the appeal or it may apply it against the taxes owed for the succeeding taxation year. 16. The heritage tax reduction shall be repaid in full by the owner for every year where there is an outstanding contravention or where there are outstanding municipal fines, arrears of taxes, fees or penalties assessed against the owner. 17. The minimum annual amount of heritage tax reduction that shall be paid for an individual property is$200.00. Penalties 18. If the owner of the eligible heritage property demolishes the eligible heritage property or breaches the terms of the relevant heritage easement, the Municipality may require the owner to repay part or all of the heritage tax reduction provided to the owner for one or more years under this by-law. 19. The Municipality may require the owner to pay interest on the amount of any repayment required under section 18, at a rate not exceeding the lowest prime rate reported to the Bank of Canada by any of the banks listed in Schedule I of the Bank Act (Canada) calculated from the date or dates the heritage tax reduction(s) were provided. Any amount repaid under this section will be shared by the Municipality, School Boards and the County of Elgin (if applicable) in the same proportion as their respective shares of the heritage tax reduction(s)on the property. READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 26TH DAY OF MARCH 2009. EP'ITT AYO3 CL RK