WHEREAS the International Society for Krishna Consciousness (ISKCON) assumed ownership of Units 202 and 203 at 410 Bronte Street South in the Town of Milton (‘the units’) on June 15, 2022;
AND WHEREAS ISKCON qualifies as being exempt from taxation as a place of worship in accordance with Section 3(3) of the Assessment Act;
AND WHEREAS the Town of Milton has already cancelled previously billed property tax amounts for the units for the years 2023 and 2024 through the authorities provided through Section 357(1)(c) of the Municipal Act, 2001 for the 2023 tax year, and whereas the Municipal Property Assessment Corporation (MPAC) had issued a Property Assessment Change Notice (PACN) for the 2024 tax year;
AND WHEREAS the Town of Milton has already cancelled penalties incurred up to March 1, 2024 in relation to the units through the authorities provided in accordance with Corporate Policy 111 Financial Management – Taxation and Assessment Base Management;
AND WHEREAS Section 357(1) of the Municipal Act, 2001, limits the number of prior years for which a municipality can cancel, reduce or refund taxes;
AND WHEREAS a balance remains outstanding in relation to a portion of the 2022 property taxes for the units due to the timing of when a Section 357(1) application was submitted to the Town and where MPAC updated the assessments accordingly;
AND WHEREAS Section 107 of the Municipal Act, 2001 allows a municipality to make grants on such terms as the council considers appropriate to any person, group or body, for any purpose that council considers to be in the interest of the municipality (subject to Section 106 of the Act);
NOW THEREFORE BE IT RESOLVED THAT the Town of Milton provide a grant in accordance with Section 107 of the Municipal Act to the International Society for Krishna Consciousness in the amount of $614.45, which is equal to their outstanding 2022 property taxes for units 202 and 203 at 410 Bronte St. South, subject to receipt of payment of $1,824.40 for the outstanding balance related to the Region of Halton and Province of Ontario’s share of the 2022 property taxes for the units;
AND THAT the grant of $614.45 be funded from the operating budget for the Mayor and Council;
AND THAT Town staff be authorized to cancel any remaining penalties and fees related to the outstanding property tax balance for the year 2022 for units 202 and 203 at 410 Bronte St. South, up to June 30, 2024.