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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 to O.Reg. 210/05

Vacancy Rebate Application Form (Word)

Reduction, Refund of Taxes

There are circumstances where a property owner can apply for a cancellation, reduction or refund of property taxes.

  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 28 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 ayear and may apply to taxes levied for one or both of the two years preceding the year in which the application is made.