Taxation -- Senior's Rebate 2010
 Seniors Tax Rebate Application
Purpose
To provide for a tax rebate policy for low income senior citizens.
Policy
The Municipality of Crowsnest Pass wishes to implement a program to protect low income senior citizen home owners from municipal tax increases. Low income senior citizens are generally unable to augment their income to correspond with increases in taxes. This policy is designed to protect low income senior citizen home owners in the Municipality of Crowsnest Pass from Municipality of Crowsnest Pass property tax increases greater than the amount paid in 2006.
A home owner will be defined as:
- A person registered with land titles owning the home (where he/she lives).
- The owner of a taxable residence located on land owned by someone else, such as a condominium.
- A person registered under the Land Titles Act as having a life estate, or
- A person who owns a mobile home and owns or rents the land it is on.
- If a resident senior citizen resident is married, living common law, or in an adult interdependent relationship and only one of the partners owns the home of residence both partners/spouse are considered home owners under the Tax Rebate Policy.
Procedure
- To begin, the base year is 2006 for current senior citizen resident home owners. Subsequently resident home owners will become eligible in the year they meet the qualifications outlined in this policy.
- The Chief Administrative Officer will ensure a tax rebate application form will be developed. Council will consider the developed form and ultimately approve such a form.
- The applicant must provide evidence that they are in receipt of the Federal Guaranteed Income Supplement (changed from the Alberta Seniors Benefit) to the Chief Administrative Officer. A copy of the Senior's T4OAS must be provided along with the completed application.
- Applications must be made before December 31 of the tax year being applied for.
- The Chief Administrative Officer shall ensure eligible resident home owners receive the appropriate refund or credit to their tax roll.
- Refunds of less than $5.00 will not be made.
- This policy will only apply to a resident home owner's personal primary residence. Residential properties with multiple ownership, meaning in addition to the resident and his/her spouse are not eligible for the Seniors' Rebate Program.
- No rebate will be given for tax increases that result from increased assessment due to additions to a resident home owner's property.
- This policy will be reviewed on an annual basis.
|
