Report - Oshawaapp.oshawa.ca/agendas/Development_Services/2011/04-18/DS...Property Tax Reduction...

Report

To Development Services Committee Item Date of Report DS-11-157 April 13 201 1

From Commissioner Development Services Department

File

B-8600-0 140

Date of Meeting

April 18 201 1

Subject Council Approved Heritage Property Tax Reduction Program PUBLIC REPORT

10 PURPOSE

The purpose of this report is to present additional information and recommended changes to the Heritage Property Tax Reduction Program recently approved by Council

On March 21 201 1 Council adopted the following recommendation of Heritage Oshawa

Whereas there are few eligible properties in the City of Oshawa

Therefore be it resolved that Heritage Oshawa wholeheartedly endorses the tax reduction program as outlined City Council Referral HTG-11-01 being correspondence from the Town of Whitby and requests

1 That City Council adopt a similar tax reduction program to provide a 40 rebate to qualifying participants and to remove the requirement of replacement insurance for eligible heritage properties and

2 That City Council encourage the Region of Durham to participate in a similar tax reduction program

Attachment No 1 is a copy of a letter from the Clerk of the Town of Whitby advising of a resolution adopted by Whitby Council in respect to a Heritage Property Tax Reduction Program and related Whitby staff report This material outlines the Program approved by City Council for Oshawa

20 RECOMMENDATION

That the Development Services Committee recommend to City Council

1 That the actions in Report DS-11-157 dated April 13 201 1 regarding the Citys Heritage Property Tax Reduction Program be approved and a by-law be prepared for Council adoption and that the execution of a Heritage Easement Agreement be delegated to the Commissioner of Development Services and designate

2 That any Heritage tax reductions be funded from the Taxes Written Off Program (Program 107)

Report to the Development Item DS-I 1-1 57 Services Committee (Continued) - 2 - Meeting Date April 13 201 1

3 That the Citys Regional Councillors on the Regional Finance and Administration Committee work with staff and those other Durham municipalities that have Heritage Property Tax Reduction By-laws to advance a Regional Heritage Property Tax Reduction Program and by-law that complements the local municipal by-laws

30 EXECUTIVE SUMMARY

Council recently approved a Heritage Property Tax Reduction Program that is similar to Whitbys program The approval was based on a recommendation from Heritage Oshawa

This Report provides some background and recommended adjustments to the Program

40 INPUT FROM OTHER SOURCES

41 Other Departments

P Finance Services has provided input to this report

42 Auditor General

P The Auditor General has no comment

50 ANALYSIS

51 Background

P On January 31 201 1 City Council received correspondence from the Town of Whitby respecting an amendment to Whitbys Heritage Property Tax Reduction Program (HPTR Program) and referred the item to Heritage Oshawa for comments

P On February 24 201 1 Heritage Oshawa passed the following resolution





P On March 21 201 1 City Councilapproved the recommendation of Heritage Oshawa as part of the consent agenda

101

Report to the Development Item DS-11-157 Services Committee (Continued) - 3 - Meeting Date April 132011

P Clerk Services has advised that Councils adoption of the Heritage Oshawa resolution puts in place in Oshawa a HPTR Program similar to Whitbys Oshawas HPTR Program does not take effect however until a by-law detailing the HPTR Program pursuant to the Municipal Act is adopted

P The key elements of the HPTR Program approved by City Council are

An eligible heritage property must be designated under Part IV of the Ontario Heritage Act (individual designation) or be part of a Heritage Conservation District under Part V of the Ontario Heritage Act

A 40 tax reduction of the City tax levy will be provided on the property for the building or structure or portion thereof that is the eligible heritage property and the land used in connection with the eligible heritage property

MPAC (Municipal Property Assessment Corporation) shall determine the portion of a propertys total assessment that is eligible for the tax reduction

There is no cap or limit on the annual amount of relief that an eligible heritage property may receive and the minimum threshold amount is $100 annually per eligible property

Application forms must be submitted annually

The property owner must enter into a Heritage Easement Agreement with the City and the Agreement must be registered on title at the property owners expense

The fee associated with preparing the Heritage Easement Agreement is $500 plus the cost of registering the agreement on title

Photographs of all elevations on the eligible heritage property must be submitted as part of the application form

The owner must consent to the City conducting an inspection of the interior and exterior of the eligible heritage property as appropriate to ensure the Heritage Easement Agreement is being complied with

The program is retroactive to January 1 2010 and

The maximum combined tax reduction is 40 including any other tax reduction program (eg Community Improvement incentives)

P A reduction of City taxes under Oshawas HPTR Program automatically generates an equivalent reduction in school taxes

P There are no properties in Oshawa designated under Part V of the Ontario Heritage Act (Heritage Conservation Districts)

Report to the Development Item DS-11-157 Services Committee (Continued) - 4 - Meeting Date April 13 201 1

9 There are 11 properties designated under Part IV of the Ontario Heritage Act as listed in the following table Of these 11 designated properties 3 properties could potentially be eligible for participation in a HPTR Program at this time In addition other heritage property designations could occur in the future For example Council has already agreed to designate the Lupton House at 452 Simcoe Street North as a heritage property

Designated Heritage Properties

No Street Property Name City Taxes Payable 31 88 Grandview Street North The Terwilligar House Yes 44 King Street East The Regent Theatre No 68 King Street East The Genosha Hotel Yes 270 Simcoe Street North Parkwood Estate No 3265 Simcoe Street North Columbus Community Centre No 52 Simcoe Street South Simcoe Street United Church Yes 1446 Simcoe Street South Henry House No 1450 Simcoe Street South Guy House No 1454 Simcoe Street South Robinson House No 210 Thornton Road North Thornton-Dundee Clubhouse No 268 Winchester Road West Magner-Robson House No

(currently owned by MTO)

9 Staff recommend the following changes to the HPTR Program to make it more efficient user friendly and cost effective for eligible heritage property owners

Eliminate any application fee and any fee associated with the Heritage Easement Agreement except the cost of registering the agreement on title at the owners expense Remove the requirement for an annual application and Make the HPTR Program retroactive to January 1 201 1

9 It will also be critical to create a Heritage Easement Agreement that is user-friendly and which does not reasonably discourage participation in the new HPTR Program

9 The next steps in the process to implement the Citys HPTR Program will be done in consultation with Heritage Oshawa and include

Preparing a by-law for Council approval under the Municipal Act 2001 to adopt the HPTR Program

Amending the General Fees and Charges By-law to reflect a fee for registering the Heritage Easement Agreement at the owners expense This fee will be equal to the fee charged by the Registrar

Preparing the application form

Report to the Development Item DS-11-157 Services Committee (Continued) - 5 - Meeting Date April 13 2011

Preparing the Heritage Easement Agreement and delegate the signing of the Agreement to the Commissioner of Development Services or designate and

Sending a letter to all eligible property owners advising of the new HPTR Program and by-law

60 FINANCIAL IMPLICATIONS

P In 2011 the total cost of a 40 rebate of the City portion of property taxes would be approximately $6440 if all designated heritage property owners that pay taxes choose to participate in the HPTR Program

P The above costs should be charged to the Taxes Written Off Program (Program 107)

P Beginning with the 2012 budget the new HPTR Program will be budgeted as a separate line in the Taxes Written Off Program

70 RESPONSE TO THE COMMUNITY STRATEGIC PLAN

P The Heritage Property Tax Reduction Program advances Goal B (A Green and Sustainable Community) of the Citys Community Strategic Plan by encouraging the protection of heritage buildings

Paul Ralph BES RPP Director i )

Planning Services

Thomas B ~ o d h s MA RPP Commissioner Development Services Department

MWc Attachments

1W k CCORPORATJON OF THE TOWN in the Rogionaf Mcinrclpality of Ddrh

ampflihlClllti 80idd13iiU4 575 Rossland Ttoad East

WBitbyOntario Cags~da

L I N 2318 ~ a p a ~ v ~ w h i t ~ g ~ c a

Sandra Kratlc City Clerk The City of Qshawa 50 Gentre Street South CPshswa OM L1M 327

WE Corporate ServiceslPilanning JoiasReport PL 2-11 Herjbage Property f a x Reduction Program Qur File G20 (Jan 7 7) - -- -- -

Piease be advised thamp feat a meeting held on Janusry l i207 7 the Council of the Town of Whitby adopted the foltovtring recammendation

1 That Planning R e p o ~No PL 2-di regarding the Heritage Property Tax Reduction Program dated Januaiy 4 207 7 be received as infomatian

2 That Council arnend By-law No 5642-85 being a By-law to Establish a Program to Provide Tax Redudions or Refunds in Respect of EiiyibfaHeritage Properties under the provision of Section 3652 sf the Municipal Act 2001 to provide a 40 rebate to quslifying participants and rernove t h e requirement of repiacernent insurance and be made retroactive to January Ist 2018

3 That a copy of this report bs sent 6 the Minister of Finance Ministry of Culture and CEO of Financial Regulating Services and that the Clerk be instructed to provide appropriate warding foe Cour~cilscarssideratioim of a resolution to A M 0 otttlining cotxerns surrounding guaranteed replacement costs insta~anccfor designated p r o p e ~ i e sand that a letter be drafted to the Premier and the agency and the approprlatc ministers in support of Councils position O M replacement rnsurance

4 That a copy of this by-law sand report be sentttu the Clerk at $heRegion of Durt-tam requcstiiwg thatthey pass a by-law to match this tax reduction program and

5 That a copy of IS by-law and report be sent to the Clerks of oxher nunictpalittes in the Wagion of Durham

Corporate SewiceslPlanning Join$Report PL 2-4 4 Page 2 Heritage Property Tax Reduction Program

Shsutd you require further information piease do not hesitate to contact the undersigned at 905-430-4302

Debi A Wilcox CMO CMM i l l Town Clerk

cc RB Short Director of Planning D Wilcox Town Cterk

Repor to Planning and Development Gommjttee R~prpaNO PL 2-11 Page 2 of 8

In September of 2010 the Town received a request to de-designate the Chapmans home located at 709 Centre Sireet South as a rasuit of insurance premiums Council decided to defer the matter until staff can further expfore options to the Heritage Prope~flax Reduction Program This repori provides staff recommendrfions to change the tax reduction program in order to make it more user-friendly and cost effective for eligible heritage property owners

Staff are recommending the folf~wing changes

Increase the tax reduction from 10to 30 Only Part IV (individual designation) and those properties rated as Good Very

Good or Excelfent in a Heritage Consswalion District (MCD)under Part V of he Ontario Heritage Act be etigible far the tax rebate Reduce the fee associated with registering the heritage easement agreement on title from $500 to $100 pius the cost of registering the agreement at the owners expense Amend the heritage easement agreement to provide more flexibility and fewer provisions while maintaining the intent of the agreement Remove the requirement for an annual application The owner wauid be required to submit an injtiai application for the program and provide the Town with a copy of heir insurance on an annual basis and The program be retroaciive 20 January 1 2018

The total ~ o s Ito the municipality of offering a 30 rebats Tor 2010 would be approximatefy $5730835if at eligible heritage properties participate However staff anticipate only 25 of properties will sign up for this program Overall it is expected that this program will help preserve heritage propeaies by assisting with offsetting costs of maintenance for these heritage buiidjngs and may entice sther property owners to seek designation in the future

30 ORIGIN

In September of 2010 Council passed a resolution with respect to Ptanrting Report Item PL 106-18 that asked staff to expfore the opti~ns to cover the cssrof the insurance premium for Ken and tynda Chapman for the year through a heritage tax rebate program This report provides information on the current program and the proposed changes to t h e program in order to make it more cost effective and user friendly for eligible heritage properly owners to participate

40 BACKGROUND

In 2005 theTown of Nl-ritby implemented a Heritage Propedy Tax Reduction Program by adopting By-law No 5642-85 (Athchnaent 81) which provides eligible heritage properties with a -1 0 tax reduction on remunicipal and schscaH board portion af their property taxes Section 3652fl)sf tha Municipal Act 2001 states that a locaf

Report to Planning and Development Committee Bepart No Pk 2-11 Page 3 of 8

municipality may establish a program to provide tax rsductions or refunds in respect of eligible heritage properfies Implementing a Heritage Property Tax Reduction Program is expected to help preserve heritage properies by assisting with ofpffse8ingcosts of maintenance for these buildings and may entice other propej-ty owners to seek designation in tho future

The current program can be described as foflsws

An efigjbfe heritage properly must be designated under Part IV of the Ontario Heritago Act (individual designation) or is part af a Heritage Conservation District under Part V 04 the Ontario Heritage Act A 10 tax reductjon will be feglied on the property for the building or strtieture or portion thereof that is the eligible heritage properly and the tarad used in connection with the eligible heritage property MPAC (Municipal Property Assessment Corporation) shali determine the portion of a propertys total assessment hatiis eligible for the tax reduction There is no cap or limit on the annual amount of relief that an eligible heritage property may receive and She minimum thrsaoldamount is $IOQDO annanally per eligible property The properly owner must enter into a Heritage Easement Agreement with the Town and the agreemenmmgl be registered at the property owners expense (current $500 fee) Photographs of all elevations and proof of adequate insurance on the eiigibfe heritage property must be setbmitted as par of the application form The owner must consent to the Town conducting an inspection of the interior and exterirsr of the eligible heritage property to ensure the heritage easement agreement is being complied with Application forms must be submitted annually The Region of Durham may choose to pass a by-jaw to match this rebate (however at this time the Region of Durham has opted not to pafi-ticipatei~the program unless at least haif of the other Durham area municipaiities padicipate)

Although the program has been in place for 5 years the Town has not received any applications lo participate in the program lnilial feedback from eligible heritage properly owners indicates that the program is too restrictive and costly Staff have reviewed various options and are making recommendations to change the program as outlined in Section 50

Staff fvom the Plam-tingDepaGment and the Tax section have reviewed the curient Heritage Propegty Tax Reduajon Program and ars recommending several changes in order to make the program more user driendiy and cost affective to eligible hsABge

Report to Planning and Deve1~3apment Committee RepoPl No PL 2-11

property owners In their research staff asssssed how ather municipalities administer a sjrniaar heritage tax reduction program The proposed changes are outlined in Tabie 1 o Table 10 -Recommanded Changes to the Heritage Property Tax Reductis~l Prsgram

the tax reduction

be registered a4 the expense of the registered a the expense of the property owner ($500 fee registered property owner ($100 fee pius the cost by an outside agency) to register the agreement registered by

the Town) The current heritage easement 4 Amend the heritage easement agreement is too restrictive and agreement ZQ provide mare ffexibi1ity complex for the average property and f~jwerprovjsiorss while maintaining owner to enter into (see Attachment the intent of the agreement for 2) example

Remove restrictions on signs and fixtures (44 of agreement) and prohibited activities (45 of agreement) ~ernoveinformation regarding Site Plan Approval requirements (60 of agreement)

Work with Town Soticitor s n other elements of the agreemen that can be modified

5 An application form for the program 1 5 The owner wouid be required Ba submit an initial ayplic~ition for amphe program and provide the Town with a copy of their insurance on an annuai basis

1

Report to Planning and Development GsmmiZtee Report No PI 2-11 Page 5 of 8

6 A letter was sent out lo all properamp 6 owners expfaining the Heritage Pmpedy Tax Reduction Program propefiy otvners

7 By-law was adopted in 2005 7 Staff recommend that the revised Heritage Propeey Tax Reduction Program be retroactive and begin on January It 201 0

Staff believe that wilh these proposed changes re Heritage Tax Reducfion Program would be more appealing to eligible heritage property owners and there may be more potential for uptake in the comm~lnity

The fown sf Whitby would produce a Heritage Property Tax Reduction Program lndornlation Brochure f ia t clearly outfines the program and the requjrements for the eligible heritage property owners Staft would mail out copies of this brochure lo ait eligible property owners once the necessanj amendments to the program are in piace A copy of this brochure would also b e made available on rl-seTown of Whitby website

The information brochure would discuss such things as the amount of tax refief available eligibility criteria for heritage propedies appiicatian information application submission requirements limitations of the program and payment of tax reduction Staff in both the Planning Depadment and Tax section would b e able to answer any questions with respect to the program

T h e recommended changes to the Towaas Heritage Prapea^iy Tax Reduction Program should provide needed financiat assistance to eligible heritage property owners The tax reductions provided by the Town can be rised to offset maintenance costs for these heritage buildings or costs due to possible increases in insurance premiums Overail this program would contribute to helping preserve the Towns most valuable heribge resources

At the time 4he Heritage Pax Reduction Program was put in place in 2005 Ihe tala1 number of properties eligible for the program was 49 with a tc92al annual cost for the Town al approximately $5000 (if all proper-ties partkipated)

Since this $im~mare p r ~ p e r f j e ~have became eligible for the program

Report to Planning and D~vetopmentCornmiltee Repoi9 No PL 2-1 1 Page 8 of 8

6praps~ieseligible under Part IV (individaiat designation) 69 propedies eligibte urtder Part V (properties rated as Good Very Goad or xcellentllocated in the Braskiin Heritage Consewation Distrid -therefore properties with no heritage value ie rated as non-heritage are no4 eligible for the tax reduction)

The Town of Whitby has heability to provide a minimum of a 70 tax reduction and up ta a 40 tax reduction for eligible heritage prapedies The tax reduction is applied to the Town and school board portion of properly taxes levied on the properly (the Province pays for the school board tax reduction) The Region of Durham can choose to pass a by-law to match the Towns amount of t h s rebate

Stathave assessed the costs for providing a tax seduction in increments of 5 for both Parf tV (individually designated prope~ies) and Part V (efigibfeheritage prctpertiss within a Heritage Conservation Distrjct) - see Table 20

lablie 2QHeritage Rebate Estimates Based on Variobas Percentages for the Tawns Portisn of Property Taxes

The average assessment value for a residential properly in 2010 was $299100

Betow are the impacts assuming the entire property qutaljfies for $he heritage designation

2010 Tax Current Rebate at 10 Town $ 127843 $ 12784 $ 38353 Region $218793 $ $ School $ 72083 $ 7208 $ 21625 Total $438719 $ 19992 $ 59978

Staff are recommending to incset-ssethe Heritage Tax Reduction Program from 10 to 30with an estimaled toiJcost 4s the Town of $5730835 for 2010 if all property owners apply and mazt the program criteria Staff anticipates lhat 25

6f eligible properhy ownew wsluid paflicipate Staff note that offering a 10 rebate has 3ot been suceessfui for both Ihs Town of Nhitby armd 6~eTotvn of

Repor to Planning and Beveiopment Committee Report No PL2-6 1 Page 7 sf 8

Ajax However by increasing the rebate to 38 or more municipaljiies like the Town of Markham and the City of Kitchener have seen an increase in the number of palricipan2sin the program

Fu~hermore staff are also reqommending Po reduce the fee associated with registering the heritage easement agreement on title for the property owner from $500 to $180 plus t h ~ cost to register the agreement In the past the Town would hire an outside solibitor to register the easement on titie ata cost af $500 However now that the Town has a S~ljcitorin house staff are fecommending that irkis fee be reduced to $108 plus the cost to register the agreement

e lMpacrON a INPUT FROM OTHER DEPARTMEMTS~GOURGES

This reporl has been circulated to Corporate Services the Clerks Department and the Town Sofieitor

A copy of this report has been sent to LACAG Heritage ahitby for their review

D CORPORATE AMDiOR DEPARTMENT STRATEGIC PRIORITIES

The Whitby Community Strategic Plan states the following objectives and strategic actions which support the resolutions as sullined in this report They inctude

Whitbys Vision (pg 4) Whitby will be the Community of Choice for family and business embracing the future while respecting our proud heritage and natural environment and promoting our strong sePese of ccimmunity identity

20 Fresewe and advance Whitbys heritage culture and natural environment and

21 identify and promote the consemation and management of heritage and natural resources

80 SUMMARY AND CONCLUSION

The Sown implemenbd a Heritage Property fsax Reduction Program in 20105 offering eligible heritage property owners a 40 redtactjcim on the municipal and school board portion of their taxes Staff have been directed by Council $0review ti current program and explore oppafiunitias to make it more user friendly and cast effective Ti~ereforestafi are recommending the foflowing changes

Repurl to Planning and Development Committee Repor4 No PL 2-11 Page 8 of 8

Increase the tax reduction from 10to 30 Only Past r1V (individual designation) and those properties ratad as Good Very Goad or xcellent in a Heritage Consewation District (HCD)under Part tof the Ontario Heritage act are eligible for the tax rebata Reduce the fee associated with registering the heritage easement agreement on title from $500 ta $100 a4 the ownersexpense Amend the heritage easement agreement to provide more flexibitibj and fewer provisions while mainraining thc context of the agreement Remove herequirement for an annual application Owners would subrnjt one appficatjon and be required to provide the Town with a copy sf their insurance on an annual basis and The program be retroactive and begin on January 1 2010

it is anticipated that if all eligible propefiy owners pal-2isipaieahe program woufd cast the Towin approximateiy $5730835 in 201(3 However staff anticipate 25 of owners would sign up A copy of rhe revised Heritage Property TBXReduction By-law would be brought Soward to Council fox final approval

Staff r e ~ ~ r r i m r n dthat a copy of this report and the revised Heritage Property Tax Reduction By-daw be sent 40 the Clerk at the Region af Durham requesting that they pass a by-law to match this tax reduction progr8r-o- Staff also recommend that a copy of this report be sen t to the Minister of Finance Mainistry of Culture and the CI~rksof other municipaiilies in the Region of Durham

9-0 ATTACHMENTS

Attachment I By-faw No 5642-05 Heritage Properly Tax Reduction Program

Attachment 2 Current Heritage Easement Agreement

For f u r l b r information contact Chrisly Chrus Ext 2317 and Janet Batlersby Ext 2240

--

WE GORPamptMTgsMOf THE TOWN OF WHTPBY

BY-UW NO 5642-05 gt

I

BEING A BY-MW TO ESABLISH A PROGMM 7-0 PROVIDE TAX REDhBaON5 OR

v WMERMS Subsection 13652 of t h e ftlunicipai AdI 2001 S0 2001 c 25 as amended

provides that a tgacal municipaliej may establish program to provide tax ledumans or refunds In respect of eligible hedtage propertjr

AND WHEREAS the Council oPThe mrporationof the Town sf Whitby deems it advisable

and in the pubilc intereestto provide financial assistance on the terms set out in t h j ~by-jaw

as an incentiveto encsumge propew okamers to renavaceIrestore and anaintain heritage

propeiesin the Town of Whitby

NOW THEREFORE theCsuncjI of The Corpsmuon oftheTown of Whitby enamasfollows

DERNrnOMS

I In this by-law

contmvention meansan offence under any Act or regulation or muni zipal by-iawr

far whjch enfonemeaaLgroceedjngshave been commenced that relates speciFicaIIy

to the propew or Band for whjch a MerimgeTax Redtraion is beirag srsughtor has

been given

Xouncil means the Council of The Corporatiora of the Town of Whitby

eligible heritage propee m-welansa prapercyor ys8Mon ofa propem focated Inthe

(a) that is drjsjgnated under Part IV of the Ontario Werihge Aamp s r is paamp of a heritage consewation district ~uwcderPaampV of the QnQrio Heritage Aamp c

(b) that is subject tat

Qi) an easemeot agreementwith the Town under seaon 37 of the

6ntasio HeritageAct or

Qii) an easementagreement with the Qntarita HeribgeFoundation under

sectbn 22 of the Onbrio Hesitage Adi and

(c) that complies with the adcfiGsnal eiiglbiiiw crlterla set sutin this By-law

Heritage P r ~ p e QTax Reduct~nPaagr8amnmeansthefinancial a5sisiance program

adopted by the Town to help ownen of heritage maintain and restore their propert-iesfor the benefit of the entire cammunib by providing tax reampto

owners of eIigibte kr i tage prcrpefies In accordance with thjs Byfaw

Xe~tageTax Reduaon means the amount of property tax reduaion In resped of

an Eligible Heritage P~opeQ

MPAC means the Municipal PrapePhry Assessment CarporatIarr

ovavs indudes a corposa~onand pa3gnership and the heirst mect8tors~

adminisfrators and s thestega8 representativtls o f a person tki whom the cdnte~can

prrsanfl indudes a maporatjon land paenerrihip and tteheirsJ executors

administratonand other legat re-epresentatjvesof8 person ts whom the context can

apply accord-djng$0 law

tax rappjng refers to taxa~onadjustmetab pursuant to pi-oifisionsof Part LX oftate

Municipal Act 2001 as amended 6

Town means 4he Corporation of the Town QF Whitby

2 (a) The amount of a Heritage Tax Redurnon shall be 10 of che taxes for

Town and school purposes levied on the praperig that aiiaEributabie to

ti) the b~tjlcliigor struampure ar port100 of the building or struaidre that is

the eligjMe Reribge propew and

$ i i ) thing land used in conneaon with the eligible Reribge propeq as

determiaed by the Town

gks) The above taxes for Town purposes daes not include any amounb related

to hcai improvemenb business improvement areas or other similar special

area rates or levies

(c) There is no cap or limit on the annuat amount sf reiief that an eligible

heritage propem may receive

(d) The minimum 6reshodd amount of the herige tax redudis8-r shall be

established at $100110 annually per eligible hrri$ge propew

(e) if the Regional Musnjcipaliw of Durf-iam passes a by-law to match the gcswnis

Heritage Propem Tax Redudion Progmm then the amount under sub-

sectjon 2(a) shall include 10 esf the taxes for Town upper-tier and schoo1

board patrpsses

Q cis reduelon once approved we91 be automaaiically appiied against the

propets tax account and ampaxes owing if an and a refi~nrrlwilt only be

issued to ttne propee owner i f the tax account is in a credljt pasition

3 Subject to the conditionsset out in chis by--lawone HeritageTax Redudon may be

paid anruayFor exh eligibfe hcrit8ge propem in the propew $x dass sf

ResldentiaT M~fti-Reacidt3i1tnaf~Fam Commercial and Industrial as defined by the

Assessfi-8entACr RSD 1490 c A 31 and Ontarlo Regulation 29212398 thereundes

4 MPAC at the request raF cheTown shall determine the p o ~ o nof a propems total

assessment that is an aedbutable to tthe Eligible Heritage Propew

5 Xn order to be eiigibie for a Heritage Tax Reductian owners ~ f -a propew must

aypiy jn wriiing and provide proof sa8sfado~yto the Treasurer of the Town ssf

Whitby of t h e following

1 the propem is all ~Iigibteheritage propem I

2 a heritage easement agreement as referred to QG421definiejoo of eligible

heritagepropertyhas been registered at the expenseof the properamp okamer

by December 31 sf the taxation year for which relief is soughamp

3 amphe propem is not the subject of any corstmvention work carden or outstanding mtanicfpaf require-emenbor liens and

4 the property to the saUsfclfaion ofthe Dlre~ordPlanning 1s in a good and

hahiliable tondittesand meets all OF the Towns reqtrjremeftts refated to

heritage propem

6 A applications must be made in v~drltiugas specified by the -Treasurer of the Town

of Whitby and must indudc the foiiowing to be considered for the rebate pmgramc

[I) A heritage easerrrent agreement with respect to tthe gi-spedy

(ii) ihaltngmphs of ali elevations OFtfie elfgibfeheritage pt-ope and L Ti

(ill) Proof of adequate insumncc on the e1igihlc herlt8ge propem

7 Applications must be submiBed annuaiigon ar before the last day of Februaw of

the year foowing the tax year for which reiief is sought

8 The Heriiage Propem Tax Wedudion Program set out in this By-law is subject at

ail times l o the avaltabiliw of funding for tks $r~gram Nothing in this By-law

requires fhe Town $0 provjde fktndjsrrg or tk4s pragra-am and the Heritage T8x

ReducEi~nconcemptated in this By-law may be klimin8ted by Counclt thraugh repeal

of t h e By-law at any time without notice

9 The Heritage PropepEgrT2x Reduaiebn Pr~gramis subject$0any wgariatisnsthat the

Minlger of Rnance or Provit-8ceof Ontario may make governing by-laws an tax

refunds and reduampi~nsfor heritage propeeies

10 Where multiple easement andor presewation and majntenance agreements are registered on one parcel OF land wauitipie refunds wBB not be provided in respect of

the same heritage feztures

11 Upon application the owner must consent to the Town csnducting apl i n spedon of

the interior and exterior of the eljgjble heritage pro-rapeqat any reasonable time

if required to-ensure that the relev8nt heritage easement agreement Is being complied with and to ensure that the eljgibilisy criteria can be met

12 Ns Heritage Tax Weduckion wit be given under this By-law where the reievant

hedtageeasementagreement is not camplied with to re satisfaditan of the Town

13 Heritage x Redudions shall be calculated using the assessed value of the

propew as returned for the taxation year For which the application is made

14 If the properw iis in a tax cfigss that is subject $0any tax capping legislation then the

amount sf the rebat2 dtafl be caiculated yropctrGonaliy based on the amount af

PLk-3 1 BY-law No 5642-05 (Ccantlnued]

efjgjbteass2ssmentcomparedto the amountof toamp assssmentapplied againstthe

net level OF taxauon after a13 tax capping caiculatjons

15 If the assessmentsfa property far a year changes as a result of proceedings under the Assessment Act or Municjpal Act or a judicial decision re Hedtage T3x

ReducSian shail be recaiccrlated usjng the new ass~ssmenwvalue2nd resulting

tciagtcatkmievel for that year-

16 The Heritzge Tax Redurnan shatl be repajd jn 5uiI by the owner or subsequent

owner for every year whea there is an outstanding coratmverntion or where there

are oufTstar~dingmunicipai fines fees or penaltks assessed againamp the owner

17 IF the propem is tenaned it is expected that the r e h k shall be retained by the

propew ownerto provide funds direstlyto the p ropee owner to ccmpensatethem

for expenses they incur in mainQinjng their propercia

18 If the owner of an eligible heritage property demoljshes eligible Reritsge prapee

ar breaches the termsof the relevant heriampge easementftheTwn may require the

owner to repay part or all of any Hedtage Tax Rebegaion[~]provided to the owner

TOPone or more years under this By-law

14 The Town may wqujre the owner ta pay interestan the amount of any repayment

required under section 18 a t a rate not exceeding the fawest prjmrae mte repaged

to t k emamp of Canada by any of the banks listed In Schedule 5 of the Bank Act

(Cgnadaf calculated from the date or dates the Heritage Tax Fieducon(s)were provided Any amaunt repaid under this semorr wit1beshared by theIown 5ch6301

Boards and the Regional Municipaliv of Durham (if appjicable) in the same

prapaacan as their respeaive shares of the Heritage Tax ReEdtrmon(s) on the

20 I f the Regional Mur~kipaljbjof Durbarn ci-noossto pa 8 by-law to rnmatc1-i this by-

law theen the amount of the reeb8te shall be ralcuiated In accordarjce with seaion

2(e)and ttte cost of the rebate shall be shared by the Town upper-tier and Schoaf

Boards in the same prcapaicisras they share jn the tax revenues

21 If the Region of Durham chooses not to pass a by-law to matchthis by-law $en the

amount of the rebate $shallbe calculatid in actordaoce with seabnZ and the cost

of the rebate shall be shared $eamp~eenthe Town and S t h ~ ~ 1Boards in the same v- -

propohionas they s h a k inthe tax revenue wRhout afkding the upper tier taxes

22 This By-law shall be known as the fleritage Tax Reciuaian By-law

23 This by-law shatl come Into farce and take effect ion the first day of Jangtapy 2005

BY-LAW READ R F I M I SECOND AND WXRD T M E AND FINALLY PASSED THIS

1IM DAYOF JULYI AD=2005

THIS AGREEPaiENTdatexi as of Ehe day of 20-

B E T W E E N

IFull name of rqjsterecl owner a s shown on iransfertdeedj

OF THE FlRSf PART

The Goporntion d the Town of Whitby

(the Town) OF THE SECOND PAW

WHEREAS

1 The Owner is the registered owner of certain lands and premises situated in fie Town of Whitby h the Regbnal Municipality of Durham munidpaliyInown as [Munidpai address 1 and more particularly described in Schedule K attached hereto (the83rgspWIIand on V~hich is erected a heritage building

2 By dause 37 (9) of the OnZaPio NerftageAct RS 0 1990 c0 18 as amended (herein me Act7 the T o m is entitled to enter into agreements easements and co$Ienanls with owners of real properamp or interests therein for the consemtion preservation and protection dbuifdings of historic or aschfiampuml value or interamp

3 By sections 37 (3)and (4) of the Act any covenaoie and easements entered info by the Town ampen registered in the proper land registry office against the real property affected by Bern shail sun with the real property and may whether positiveor nega4ive in nature be enforced by the Town ageinst the owner or any subsequent owners of the real property even tp~hsrethe Town owns no ottler land which would be accornrniPdated or benefited by such covenants and easenents

4 The M e r and the Town recognize the heritage significance and character of the Propdy a set out in tho Heritage Character Statement attached hereto a s Schedule B

5 The heritage character defining features of the Properbj that contfibub to its heritage character(tfie eritageFeaturesf7)areampscribed in ScheduieB

8 The Owner and the Town have the common purpose of preserving the Jlerjtage character of the Property through the protection and conservation of its

Heritage Features

7 To this end the Owner and the Town desire to enter into this agreement (the Agreement)

THE PARTES AGREE Ihai in consideration of the sum of Two Doltars lt$280)of lawful money of Canada now paid by the Town to the Owner (fhe receiptof which is hereby acknodedged) and for other valuable consideratan and in further considemEion of be granting of the easements herein and in further considerat~onof the mutual covenants and restrictions hereinafter set forth the Owner and the Town agree $0 abide by the foilowing covenants easements and peampchons which shail runwith the Properly forever

ti is the p u p s e of this Agreement merein the Put-pose) to ensure that the hewtage character of She Property nall be preserved in perpetuity a s part 04 tBas kreritage of Ontario Ta achieve tMs pufpose the Dimer and PReTown agree lbal the Heritage Features vhli be retained tnaintained and consewad by the BLvner through We application af recqnked heritage consemtion pampndpletes and psaclices and that no change shall be made to the HerRage Feairtres that wil$aampersely affect ampe heritage character crf the Propeampj a s set out in We Hefitage WracSer Statement

22 hy ampemce in this Agreement to the Properamp hctamp the Bu8MngI

24 Heriilae Character Sabrnent

The Owner and the Town agree that the Heriiage Character gatement explaifls f i e heritage sjgnlmnce and character of the Prop and ampat the Heritage Features comprise the features d the Property Bat are to be consermd under thisAgreement jrs order to preserve and pfOfF3ff the baritage signKicance and character of h e Prop

22 Histodcai and ampchiEampurat Rewrfs

The Owner and the Town agree hat the photographs plans sketches and text comprisingtJle hisfopimf and architedural reposts attached hereto a s Scheduk Cthe originals or facsimiles dwhich ireon 5k3 and may be examisled at ihe head office of the Tom accurately depict and describe ffie appearance condition and mnsbwon d Iha Building and iis surrounding grounds Qncluding the Heritage Features) a s Blithe date of this Agreement The his9oreal and archieeciumf reports shall be referred to where applimMe in ddemin iq B e respective responsiampi)lies and duties de Owner and the Town under ampis Agreement

id]

The Town may complete a heritage report depiisting and dewfl ing the appearance mndilion and wnstwction of f i e Bullding and its surrounding grounds (including ahe Hepitage Features) through photographs pfans sketches a d o r text When the heGtage retxe has been completed the Owner agrees to execute an acknowiedgrnent in the report b confirm that it mnst i ies an axutale depidetn and cbscirpiion of Me then current appearance Ycandikio and c~nstructjond Ihe Bdfding and 3s surrounding grounds (including the Herifage Features) Adhen signed by both the Owner and the Town a completed and signed copy of the hariiage rep~r ishall be gibten by the fbm to the Owner an arigina signed copywif bePlkd at and nay be examinamp at the head ampce of fie Town When compleld and signed by the parampthe heritage repod shall be referred to Pihere apptlmble in d e f m h i n g the respective responsibilitjesarad damp ofthCmefand$haT m under thisAgreemen$

30 GOFaSEWWTaONPRiMCgPE8 STWDARDS AND GUtBELlNES

31 Both the Omer and the T o w in canying out Weir respective responsiblities and dWes under this Agwement shall where applicable be guided by end appiy the conservation principles set tvk in tfie Ontario Ministry of CuJ113PEZs Egfil Guiding R=fnciesipl fhe Comewarion offfisforjcPfopeTfjsa s revised fram time to time the present edition of which are attached as Schedule ES and recognized heritage conservation best pradices herein e Caraseggratiatn Ww$piis and Hmccosf

4Q DUDES OFOW=

The Owner shall at ail times and subject to crsmpliance with the requiwments of section 42 maintain the Building in as good and sound a state of repair as a prudent oavner tvoukJ nomaliy do so that no cletenioration in the pmsent condition and appearance of We Heritage Features shall take piace except for reasonable $year and tear f ne OwneCs obligation to rnainhjn the Buifding shall require that ie M e t - undertake such preventalive maintenance repairr sfabdiaalion and repiamment whenever necessary iyo $reserve the Bt~ifding in substantially the same physieat conddion and state of repair a s thatexisting on the date of this Agreement and lo take alt reasonable measures to ssecuse anci protect the Building from vandalism fire and damageaminclementweatbeg

The M e r shall not wjthod the or Ben approval of the Town undertake or permit any Building dsmaiition consintcGon ~eanstwampon reno~~atbn restoraoa aiteralion remodeling or any otherWing or act which would mztenafly aamp Be condition appearance or c~nshtir joncrf the Heritage Features The Chmer may ~rvirho~ttha prior wrCienapprovaf d the Totwundertake or pernil Ihe repair or refinTshing of fihe BuiIding where damage has resulked Prom casuaLy loss deterioration or wear and tear pmvided mat such repair or refinishing is not pfiomad in a manner ~ l k 6 hwould materially affect We cor-ampon appearance or wns3rudon of e iicampge Feaiures and the tleampge ConsewaWn Principles and Practices are applied whers apyJlieble

Notwithstanding ihe proajjsions of section 42 the Owner may underfake such terngmrafy measures In resper3 of amp e Buildjag as are reasanabty necessafy to deal with an emergency sltuatioji which puts s secerrfty or integrity of Be Bullding at risk of damage or occupants of the Buildq at risk ampharm pov8ty3 that summeasures am

(a) in keepamp with ttte purpose of thisAgmnme

(ti) msisteritbmi the m m ~ a t i o nof E f e r i l a ~Features

(c) the requimmntsoffheBui(ding CodAAcS1992 SO q992 c23 as amended or ae- eiraampedhrntime to meam complied a d

d) where Lie permits LheTown is consulted before any such measures are undertaken

Inany cam the Ownerampai aampse the Tomfampampk when it undertakes temporary mesures h o f hBuifding in an emergency situation

44 Sbnsand Fmres

The Owner shait not am or on the Beailding any additional signs perrnaneni stonn screens awnings sateiiite eceiving dishes as ampher sh i ia r objects and Fieares without the prior witken approval of the T w Such approval may in the sole cliimslion of be Town and for any reason Miampche Townconsiders n- be refused

4 5 ProhibitedA M

The Owner shall not in respectd the Property except siifi the prior written approval ampthe Tom

(a) grant any easement w rightdway

(b) erect or remove or permif the erection or removal of any building sign o r other set-uciure d any fypewhatsoever except tempowry fencing required during mnstruction

G ) allow the dumping of soil rubbish ashes garbage bvaste or other ~tnsighfly hazardous or offensive matsrials oP any typeordampp$on

(Q exceptbr the maintenance of exsting improvements aliow any changes in the generat appearance or topography of We Property iindudinq a d W o u t limiting the generality d the faegoiw the con-don of drainage diiches transmission towers and lines and d k e a similar undertakings a s well a s the excavation dredging or removat d loam gravelsoitrock orother rnaferiafs and

(e) allow any ativities actions or uses detrjrnentai or adverse to water wwsewaBon amsiora controf and soil conservation

50 OW4EBS RESERVED NGHTS

5 The Owner expressly reserves for itseii the dght to use ilae Property and carry O E ~

such acfihr2ies as are n d inconsistent with tkc Purpose of ampis Agreernant and cgvhich do n d materially aampcmly affect B r ~ t i yor iiampreampy i h ~Henkge Features

61 infamaon70h3P Provided

In requesting site plan approvat under this Agwement the Owner shali at iis expense provide to t he Bow such infomation In suamp detail as Ihe Town may wasanably require in order to consider and assess the Owners request includingvhthout limitationthe folfowing

(a) par~s ~ ~ i f i c i l i i ~ n saud designs rur any praposed work

(c) a work schedule

(cl) such dkirepork stirdi~sar tsstsas may inthe cirn~rnsZan~es93freasonably required br the T w l to ilpprnpriately assess the impact of Be ~ o p o s dm r k on the l ie3qe Features

M e w any reqtrpz f ~ rapproval required landerthis Agreement is suhmitled to the Town B e dsie1rnina80nof I)= T m may be based upon hoice of materials arc5ietturaidesign histnrir~l authenticity or any other grounds not limited to p u ~ l yM e t i c or hislorical grounds but in tgtis Agreement In considerirng any request far approval the Twm shall be guided by and apply the Heritage Consewation Pfincipesand Practices in giving ib approval ampe Tom may specify such mndaions of approval as the Tom considers necessary or appropriate in the cirwmstances to ensum the consrarationof the Herifage Features

ifapprovaldtbie fmwi is given ur deemeG1tohamampen given under ithk Agrwrnent the Owner inuncfer2aBng or prmitking 9he ztonstftadiionalteration remodejing or other thing or a d so approved of or deemed to be approved of shall comply mtb ail d ihc mMampons d apprsvaf specamp by the Town in its approval including thc use d matcsials end methods specamp by fhc T a m in itsapproval

64 W r e Burner in Default

In the eventthat the M e r is in default of any mf its obigafions under fhis Agmment and pursuant to sedan TO the T o m has no1M the Gwner of suck default then ampe Town may refuse to consider any requost for approval submittcct by the M e r whether requestedampore or after such notice d cicfauif has ken givento the Dwncr

Any approval given by the Town under this Agreement sholi have appiication only to the requirsrnenb of this Agreement and doss not relieve the Owner from obtaining any apprwals permits or consents of any authority whether fedejal jorodncial municipal or otherwise that may be required by any sbtutefegulationby-law guideline m palicy w by arty other agTeEfnenL

70 INDEMM17pAND INSUWNCE

Y Indemnfty

The Qwner sFiaJl hold the Tuwn snd its ernployaos officers agents contraebrs and representativw harmless agairjst and from any and all liabilities suits actions proceedings claims causes damages judgments or casts whatsoever finciuding all cosis of defending such ebirns) arising out of fncidenlaf to or in ~onnecgonwfuitf1any injy ar damage to pehon or property of verynature and ldnd (including death resulting thsrefrom) occasioned by any act or omjssiorjd the Owner related to this Agreement save and except for any such tabilifres an6 claims for or n respect 07 any ad deed matter or thing made ur done by the Town and its employees ohkersagents w n t r a ~ t o r sand represenitiiiss pwsuant 10 sectfans54gj and 102 dLPtls Wgrrement

72UThs Ownet agreas to puin effsd and maintainur cause ru be pug i r ~effesedamd maintained at all times with insurere acceptable 0 8 Tobvn Rhe iulloving

insramnce (callsdkefy the bbHnssarance)

(a] Property insurance to a Iirr~ifcommensurate to the full replacement cost value of the Bulding on an Ail Risks basis (ii~cluding earthquake and fiood coverage where the Properamp is located h the designabd Ontario earthquake zone) and including Zie b l l o w ~policy endorsements Wepiacemerit Cost Value Stabd Amount Co-Insurance Waiver of Subrogation tiae Town a s an additional insured and thirty (30) days awlenn o h d~nceaonand

The Owner shall deliver io the Town upon the execuljon of this A g ~ e m e n t a wrtifimte or certifrciites of lhe Insurance in a Som and bvitk limits satisfadory to he Tom and thereafter evidence safishclory 40 ampe Town of Ihe renewat of We Insurance shall be ddivered 20 fileT o m at least RRmn (1 5)clear days hfore the ternination thereof

723 All proceeds receiarable by the O m e r under the Property fnsuranca shall on the wigen demand and in acwrdance with the rcquiremenk of nhe Pmvn b e appfied lo replacement rebuilding reslowtion or repair of the Building to the fu13ei extent possible having regard to the particular nature of the Building and the cost d such work The Owners financial liabiabillly b repiace rebuild restore or repair khe Building i f it has been damaged or destroyed shall not exceed the p r o ~ e d s remivable by the B m e r under the Property Insurance In the event that the Property Insurance pro-ocesds rewivabfe by the Owner are insucienio ~Reck a partla1 or ccamptete rastoration of the Building the lown shall have the privilege but not Ehe obligation of contribvting additional monies tawarris the repiacement rebuilding restomfian or epaf costs in order to effect a parhal or complete rMoraiion of the HeriPage Feziures provided Bat the Town shall notji B e Owner of t t ~Tows intention to do so Miin thirty days after receiving from fieOwner

(a) tke whitten request br pmission to demolish referamp lo in Seampon 813or

(bf all pbns and speejfimtion for t h s replacement =building restara4ion or repair d the Heritage Etements

a s the case may be

in Ihe even1 of any signlcsant damage to or destrudon of the Building the Owner shall notify the Town in twiting of such damage or destmcfion to the Building within ten (15) clear days of suamp damage or destruction occufiing

82 b ~ r o v a lto Demolish

if in the opinion d the Owner the replacement rebuilding resfomtion or repair of the Building which has been damaged or destroyed is irnpmctfml bemuse of the financial costs invoil~ed or bemuse of e paampcular nature d the Buiiding the Owner shali in writing within forty (40)days of the giving d the notice under sacZion 81 request the Toms approvat to demolish the Buiwing In the emnt thst the Town approves or is deemed to approve the demo5iion dheBuilding the a m e r shallbe entitfed to retain any insurance proceeds payable to it a s a F ~ L I I L d t h e damage fo w destmdion of Ihe Buiiding and to demolish tine Building

In the event thaf etaher the Ozvner does not request or the T a w does not give the approval referred to in section 82the Owner shalI repface rebuild restore ar repair aAe Building b the limit of any proceeds mceivable under the Insurance on the Building and of any additional monies contributed by the T o w towards the replacement rebuiiding restoration or repamp of tho Building to effect a pagiai or complete restoration of tine Heritage Features (in this section 80 the Work9) Before k e comrnenwtnertl of the Work the Owner shall submit ait plans designs and specificatjons For the Work k r its wampen appram) within one hundred and Wiriy-rTvn (13 days of the damage or ctestmciion cawurrjng to the Buiiding The Owner sDa1i not commence or cause the Work to be commenced before recsiving ihe tvritten approval of She Town of tho plans designs and specifimtio~sfar the Work and ampe Work shall be perforroad in accordance with the $roved plaos designs and speciiications and upon such terms and condztions as $haTom may stipuiate

90 IWRPECT$NANDVJPPARJG

The Town or its represerttalives shafl be permitted at eli reasonable times during nwmai business hours to enter upon and inspeck the Properamp and the Building upon giving at geesf $Jvniy-four (241h o c ~priorbMen notamp to the Owner

I8O REMEDIES OF TOWN

309 Notice of b fau i t

If the Town in Fls sole discretion is of the opiniora that ampe Chivner has negiected or refused to perfom any of its duties or abfjga4jons set out in is Agreemen the Tmvn may in addifion to any of its other eafor equibbla remedies give the Owner written notice setting out pardlars of the Obqmers default and the actions required to remedy the default The Owner shaIl have thirty (30) days from receipt d such nolie b remedy the default jn kht manner specified by the Town or to make oamper arrangemen sati$factory to the Tom for remedying ampe defauft hvilkinsuch peramp of time asthe T a m way s p e m

Any noticas Po be given or required tender this Agreement shall be in writing and sent by personal delivery facsimile bansmission ((Faxy9]or by ordinary prepaid mail bB e following acictrmses

THE OjmER THETOWIN

The Carporamp-on ofthe Town afWhitby 575 R m h d Road East VGbyON tlM 2M8

[Conk t Nan= (if maorate obvrer)l Atie~t~on [Fax Numter (if avai~bt)] Fax CO54i867C05

R e parties may designate in vding to each other a change d address at any time Notice by mail shalf be deemed to have been received on the btfi$r(49 businless day after the date ofmailing and naiice by personal delivery or Fax shall be deemed fo have heen wceivd at WE time of the delivey or Zramrnissian In the event d an intemp3on in postal service notice shall be gh~era by personal dfTweiyor Fax

120 PLAQUE AND PUBUCIn

121 R e Owner a g r w to ailow the Tom a is expense lo erect a plaque an the Building or the P r o m in a tasteful manner and in such foeatjon a s Vie O w e r and Town may detemirpe acting reasonably indimling that the Tom holds s hentage consemEon agreement on the Property The Owner also agrees to allow ampe Town to publicize the exisfence of the Agreement and the Heritage Features in its publiwonseducational materials and research databases

134 Waiver

The failure of W e Town at any time io requir~performance by the Owner of any oLigagon under this Agreement shall in no way ifed B dght WerwRer to enforw such obijgaiion nor shaa the wiuer by theTon of the perfcarmane of any obligaGon hereunder be talcen or be held fo be a waiver of the perhmance of the same or any other obligation hereunder at any later time Any waiver must bo in wrjlring and signed by the T o m

Time siall be of 8-e essence d ampis Agreernenl h y time eljmjts specified in this Agreement may be extended with the consent in wr d the Town but no such exlension d time shall operate o r b deemed To operate as an extension dany other Sme limit and time shnI1 be deemed to remain of the essence d this Agreement nohv3hsbnding any exiension d any Bme limit Arty exlensbn must b in ~eampngand sjgned by the Town

ampI covenads easements and wstnclions wrstainerl In this Agmernerrl shalalt be

sevcrabfe and shokrld any mvenafif easement or reslsjctjon in this Agreemen$ be declared invalid or unenfor~eable $he validity a ~ denforceability of the remaining cr3blenanfs easements and rmWons shdl not be affected

In the event thal a dispute arises between f i e parties hereto because d this Agreement each party shalf h responsible for forb a m Iegalfeos court costs and ali other sirniiar expenses Bat may r e s d from wry such dispute except here costs are awarded by a mufZ OP a tribunal

This Agreement ernbodiss me entire agreement of the parties wit regard to itke matte dealt with herein and no understandings or agreements verbal cdiafewl or otherwise exist between the parties exc~ptasherein ~ ~samp out i y

136 S u h m ~ s n tInstruments

Nolice of this Agreement shall k inserted by the W e r in any subsequent deed lease or other legat Instnlment by it transfers eBamper ampe fee simple title to of 2s pssessary interamp in ampe whole or any pati of the Property or W Bulding proampamp ampat such notice shall slot

ka required where the Owner in basing and licensing premlses in the Buitding retains respa~sibi8Qfor the aiteration of any H e w e Featuresf m i q parl oS 21slicensed or leased premises and the tenant or licensee tias na authoramp to aBer suck t-(eriage Features

The O m e r shatl immdiatety not the Taw $0the event That M transfers eamper the fee simpie tiate 40 a-its possessory interest in the ivhde or any pa12of the Propeq or the Building provided ampat such notice shall not be required where tka Obyner in leasing and flandng pmmises in the Buitding retains responsampibiiiiy for the ampemBoo a f any Heampqe Features forming part of the licansed or leased premises and the tenant a r licensee has no a d h a m to albr such Heritage Features

138 Actreernen2to Run 1Vampt1The P r o ~ e n t

This Agreement shall Toe registered on titfs to the Property by the Town at Ws expense and the covenants easemerits and resLiampons set olrh herein shal wn with We Properiy and enure btbe benefit of and be binding upon the par= hereto and their heirs wecaton administrators personal repmentativs successors and assigns a s the case may be

139 Pfioamp~ and Postponement

The Owner shall at 3s expense oMair1 and register any postponement agrwmenb ss other agreements thst the Town may require to ensure Wat Wis Agreement shaif be a Erst enwmbrance on tiile to the Property in priority to all mortgages charges leases and other eracumbraices or agreements affedng the Rmq

3310 Assianmenl

The lawn may assign atf of its interest Ira this Agreement to any person in accordance section 22(3d She Act The Town shall not be fiable to the Ob~ner for any breach or default in the obligations owed la tke Chamel under this Agreement committed after nom of the assignment of Wis Agreemerit has been given to the ampwer

3313 Owner Not Liable

No person who is an Owner shall be liable to the -Porvn for anypreach of or defauit in the obligations of B e Owner 9bwed to the T o m under this ampagwecment committed after the wgisWa8on of a transfer by such person 01 that persons enti~eJnkrest in the Property b anotkor person provided Wak the Owner has delivered bthe Town notice 05 such transfer and a n acknowledgement and assumpgon sxecuied by the new registered oilvner aampno3alsdging hepriority aT this Agreement and the inbresbol toe Tow and assrrming the ob8gaonsof the Owner under this Agreement

1312 Ge~darRlurnber And Jaii-itAqd Several

Words impnPling the mascuiirae gender include Be feminine sr neuampal gender and words in the singrtbr indurfe tho plural artd vice versa Whenever the Owner comprises more than one pemon BeO w d s obiigaaorts in thisAgreement shall be joint and several

The headings in the body of flis A~resmentfom no pai2 of the Agreemeamp but are inserted for convenienceampreference

IW WHESEiS WHEREOF the paflies hemi0 have executed this Agreement effeedive as of the ampfe firstwritten sIPnve

THECORP0MTltaM OF THE T O W OF WHlfBY

Per W Y 8 R

Per CLERK

Wehaw the aufhoriiyfobind the Town

Fee Name fiPle

Per Name Tiamp

M e have Uleauthority to bind the Ci)iponfim SIGNED SEALED $4383DEWRED inthe presence aF

Witness W ~ ~ ~ G ~ ~ W W W O I

8 the spouse of We Owner herebyconsentto this Agreement and the easements and mvenants prstvirled for herein

SIGaED SEALEDAND DELmRED in tee presenceof

SCHEDULE amp

DESGRIPTjON OF THE PROPERW

Cornplate legsdescription(jnchtdingP3N f amilaWe)

I SIUori~lStatement

Tobe completed

2 Architeclurastatement and features

To be mamppefed

-- SCHEDULE C

MSTORGAL ANDiaR ARCHITECTUML REPORT

jvlinisiry of Culture Mote W Eiqfit Guidina Principles in We Cansewation of Historic Pronerties

The following guiding pdncipfes are hiniampy statement sin ahe canservatbn of fiisfofic properties and are based on international charters which have beon established over the century These pnnciplss provided the basis for an decisions concerning good practice h architectural conservation around the t~orld Prjncjptes mphh the kvhya of every consewafion activity and apply to a$$heritage properties and their surroundings

1 RESPECT FOR DQCUMENTmY EVIDENCE 830 not base resfowtjon on conjecture Conservation work sbould be based on historic docummtalion such as historic photographs dratlvislgs and physical evidence

2 RESPECTFOR W E ORIGINAL Lf)CXTtOM Do not move buildings unless there is no other means to save them Site is sin integral ccomponesltd a building Change in site diminishes heritage value considerably

3 RESPECT FOR HISTORIC MATERML Regairfconsewe - rattier than replace building materials and finfshes except where absoluteamp necessav Minimal intervenron maintains the historical ctantent d the resource

4 REPECT FOR ORiE4LFABRIC Repair with like materiais Repair to return the resource to its phior condiiion without albnng its integrity

5 RESPECT FOR THE BUILDINGS HfSTORY Do not restore 40 one period at the expense d another period Do n d destroy later addieions to a house sofely to restore to a singletime period

6 REVERSIBILIIYampamprations shattici be able to bamp returned Ito orlgkal conditjons Thb consewes earlisr building design and teampniqus Eg VIhen a new door openjng is put into a stonewall the oi4ginal stones are numbered removed and stored allowing for future restoration

7 LEGIBIUaY New work shoufd bs distinguishabfe from old Buildings shorrld be recognized as products of their own time and new additions should not blur t h s distinction betmen old and new

8 Le4iMfEMAMCE Wih continuous care future resforation will not be necessaly Wtfh reguiar upkeep majorconsemation projects and elrhigh wsts can be avoided

For more information piease calf the Werilage PropeJlies Unif at1416) 314-7937

Report to the Development Item DS-I 1-1 57 Services Committee (Continued) - 2 - Meeting Date April 13 201 1

3 That the Citys Regional Councillors on the Regional Finance and Administration Committee work with staff and those other Durham municipalities that have Heritage Property Tax Reduction By-laws to advance a Regional Heritage Property Tax Reduction Program and by-law that complements the local municipal by-laws

30 EXECUTIVE SUMMARY

Council recently approved a Heritage Property Tax Reduction Program that is similar to Whitbys program The approval was based on a recommendation from Heritage Oshawa

This Report provides some background and recommended adjustments to the Program

40 INPUT FROM OTHER SOURCES

41 Other Departments

P Finance Services has provided input to this report

42 Auditor General

P The Auditor General has no comment

50 ANALYSIS

51 Background

P On January 31 201 1 City Council received correspondence from the Town of Whitby respecting an amendment to Whitbys Heritage Property Tax Reduction Program (HPTR Program) and referred the item to Heritage Oshawa for comments

P On February 24 201 1 Heritage Oshawa passed the following resolution





P On March 21 201 1 City Councilapproved the recommendation of Heritage Oshawa as part of the consent agenda

101







































Planning Services


MWc Attachments




L I N 2318 ~ a p a ~ v ~ w h i t ~ g ~ c a









Corporate SewiceslPlanning Join$Report PL 2-4 4 Heritage Property Tax Reduction Program










30 ORIGIN


40 BACKGROUND










the tax reduction






1





































9-0 ATTACHMENTS




--


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4Q DUDES OFOW=









44 Sbnsand Fmres


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134 Waiver















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Per CLERK


Fee Name fiPle

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SCHEDULE amp



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Tobe completed


To be mamppefed

-- SCHEDULE C



















































Planning Services


MWc Attachments




L I N 2318 ~ a p a ~ v ~ w h i t ~ g ~ c a



















30 ORIGIN


40 BACKGROUND


Report to Planning and Development Committee Bepart No Pk 2-11 of 8








the tax reduction






1





































9-0 ATTACHMENTS




--


BY-UW NO 5642-05 gt

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DERNrnOMS

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board patrpsses




















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(c) a work schedule








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a s the case may be











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134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

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-- SCHEDULE C



































Planning Services


MWc Attachments




L I N 2318 ~ a p a ~ v ~ w h i t ~ g ~ c a



















30 ORIGIN


40 BACKGROUND










the tax reduction






1





































9-0 ATTACHMENTS




--


BY-UW NO 5642-05 gt

I









DERNrnOMS

I In this by-law




been given








































board patrpsses




















heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C























Planning Services


MWc Attachments




L I N 2318 ~ a p a ~ v ~ w h i t ~ g ~ c a



















30 ORIGIN


40 BACKGROUND










the tax reduction






1

Report to Planning and Development GsmmiZtee Report No PI 2-11 of 8




































9-0 ATTACHMENTS




--


BY-UW NO 5642-05 gt

I









DERNrnOMS

I In this by-law




been given








































board patrpsses




















heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C
















L I N 2318 ~ a p a ~ v ~ w h i t ~ g ~ c a



















30 ORIGIN


40 BACKGROUND










the tax reduction






1





































9-0 ATTACHMENTS




--


BY-UW NO 5642-05 gt

I









DERNrnOMS

I In this by-law




been given








































board patrpsses




















heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C























30 ORIGIN


40 BACKGROUND










the tax reduction






1




















Repor to Planning and Beveiopment Committee Report No PL2-6 1 sf 8

















9-0 ATTACHMENTS




--


BY-UW NO 5642-05 gt

I









DERNrnOMS

I In this by-law




been given








































board patrpsses




















heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C



















30 ORIGIN


40 BACKGROUND










the tax reduction






1










Report to Planning and D~vetopmentCornmiltee Repoi9 No PL 2-1 1 of 8



























9-0 ATTACHMENTS




--


BY-UW NO 5642-05 gt

I









DERNrnOMS

I In this by-law




been given








































board patrpsses




















heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C





















the tax reduction






1





































9-0 ATTACHMENTS




--


BY-UW NO 5642-05 gt

I









DERNrnOMS

I In this by-law




been given








































board patrpsses




















heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C

















































9-0 ATTACHMENTS




--


BY-UW NO 5642-05 gt

I









DERNrnOMS

I In this by-law




been given








































board patrpsses




















heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C













--


BY-UW NO 5642-05 gt

I









DERNrnOMS

I In this by-law




been given








































board patrpsses




















heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C

















































board patrpsses




















heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C





























heritage propem






























































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C





































































B E T W E E N


OF THE FlRSf PART



WHEREAS







Heritage Features









id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C



















id]




4Q DUDES OFOW=









44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C




















44 Sbnsand Fmres


4 5 ProhibitedA M













(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C
















(c) a work schedule








Y Indemnfty









a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C



















a s the case may be











THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C


















THE OjmER THETOWIN






134 Waiver















3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C
























3310 Assianmenl









Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C

















Per W Y 8 R

Per CLERK


Fee Name fiPle

Per Name Tiamp





SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C













SCHEDULE amp



I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C













I SIUori~lStatement

Tobe completed


To be mamppefed

-- SCHEDULE C













-- SCHEDULE C













Report - Oshawaapp.oshawa.ca/agendas/Development_Services/2011/04-18/DS...Property Tax Reduction...

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Transcript of Report - Oshawaapp.oshawa.ca/agendas/Development_Services/2011/04-18/DS...Property Tax Reduction...