EC2023-0457

That with respect to Notice of Motion EC2023-0457, the following be adopted: NOW THEREFORE BE IT RESOLVED that Council direct Administration to review and recommend updates to the Dorothy Motherwell Compassionate Property Tax Penalty Relief Program by conducting a jurisdictional scan of existing tax penalty relief programs in large Canadian municipalities and provincial and federal governments to ensure that The City is using best practices in this area. AND FURTHER BE IT RESOLVED that Council direct Administration to: Recommend an updated Charter Bylaw and new Council Policy to delegate tax relief authority to Administration to cancel, reduce, refund or defer taxes to: Provide compassionate property tax penalty relief in accordance with an updated program; and Correct prior year errors in limited circumstances where property owners incurred property tax or penalties in error (i.e. errors identified within two years after the error occurred, consistent with current practice); and Create an annual reporting mechanism to ensure compliance with the principles of fairness and equity to taxpayers. AND FURTHER BE IT RESOLVED ;that Council direct Administration to report back to Executive Committee in Q1 2024.