Vacancy Rebate Program
Property owners of vacant commercial and industrial buildings may apply for a property tax rebate under certain specifications set out in Section 364 of The Municipal Act and Ontario Regulation 325/01, amended by O.Reg. 210/05. Owners wishing to apply must submit a Vacancy
Rebate Application Form.
Reduction, Refund of Taxes
There are circumstances where a property owner can apply for a cancellation, reduction or refund of property taxes. To apply, owners must submit a Section 357/358/359 Application Form.
1. Reasons for Section 357 Application
- Razed by fire, demolition or otherwise
- Mobile unit removed
- Damaged and substantially unusable
- Gross or manifest clerical/factual error
- Repairs/Reno's preventing normal use (min. 3 months)
- Ceases to be liable for tax at rate it was taxed
- Became vacant or excess land
- Became exempt
Deadline: An application under section 357 must be filed on or before February 28th of the year following the year in respect of which the application is made to be entitled to appeal.
2. Reasons for Section 358 Application:
- Overcharge caused by a clerical or factual error in the preparation of the assessment roll.
Deadline: An application under section 358 must be filed between
March 1 and December 31 of a year and may apply to taxes levied for one or both
of the two years preceding the year in which the application is made.
