Item - 2021.GL24.3

The General Government and Licensing Committee recommends that:  

1. City Council deem the unpaid property taxes levied in all years (including interest and penalties which have accrued on those unpaid taxes up to the time of write-off) on the 75 receivables listed in Attachment 1 to the report (June 15, 2021) from the Controller as uncollectible, and direct the Controller to remove these amounts from the tax roll.

This report recommends the write-off of property taxes deemed uncollectible for 11 individual property tax accounts (comprising 75 separate receivable amounts) relating to taxation years 1998 to 2020.  The receivable amounts recommended for write-off relate to property tax accounts that are no longer returned on the assessment roll, making collection efforts and recovery of outstanding amounts impossible.

The total estimated amount to be written off is $99,753, consisting of taxes of $33,736 and interest/penalty of $66,017.  All reasonable and appropriate collection efforts have been exhausted.  It is recommended that the property taxes, interest and fees that have accumulated over the period 1998 to 2020 be deemed uncollectible and written off.  The write-off of these amounts will have no impact on the current year's budget, as these amounts have all been previously provided for in the Allowance for Doubtful Tax Receivables Account in prior years.